Implementation of the WTO Customs Valuation Agreement in Nepal: An Ex-ante Impact Assessment

Customs Valuation of goods is an important aspect of trade facilitation. In Nepal, the process of customs valuation for the customs tariff was systematized only after the introduction of Customs Act, 1962. In 1997, the Customs Act was amended and now basic valuation provisions based on transaction price were included in the Act. However, ACV is yet not fully implemented. At present Nepal's customs valuation system is hybrid of BDN and ACV.

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Year of publication:	2006-06
Authors:	Rajkarnikar, Pushpa Raj
Institutions:	Asia-Pacific Research and Training Network on Trade (ARTNeT), an initiative of UNESCAP and IDRC, Canada.
Subject:	Customs Valuation \| Nepal \| Trade Facilitation

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Notes:	Published in ARTNeT website Number 1806 34 pages
Classification:	F1 - Trade
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005464893