Implementation of the WTO Customs Valuation Agreement in Nepal: An Ex-ante Impact Assessment
AbstractCustoms 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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Bibliographic InfoPaper provided by Asia-Pacific Research and Training Network on Trade (ARTNeT), an initiative of UNESCAP and IDRC, Canada. in its series Working Papers with number 1806.
Length: 34 pages
Date of creation: Jun 2006
Date of revision:
Publication status: Published in ARTNeT website
Contact details of provider:
Web page: http://www.unescap.org/tid/artnet/
Customs Valuation; Nepal; Trade Facilitation;
Find related papers by JEL classification:
- F1 - International Economics - - Trade
This paper has been announced in the following NEP Reports:
- NEP-ALL-2006-09-03 (All new papers)
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- Yann Duval, 2007.
"Trade Facilitation beyond the Doha Round of Negotiations,"
5007, Asia-Pacific Research and Training Network on Trade (ARTNeT), an initiative of UNESCAP and IDRC, Canada..
- Yann Duval, 2008. "Trade Facilitation beyond the Doha round of negotiations," STUDIES IN TRADE AND INVESTMENT, in: Trade Facilitation Beyond the Multilateral Trade Negotiations: Regional Practices, Customs, Valuation and Other Emerging Issues, pages 1-25 United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
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