IDEAS home Printed from https://ideas.repec.org/p/esc/wpaper/1806.html
   My bibliography  Save this paper

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

Author

Listed:
  • Pushpa Raj Rajkarnikar

    () (Institute for Policy Research and Development)

Abstract

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.

Suggested Citation

  • Pushpa Raj Rajkarnikar, 2006. "Implementation of the WTO Customs Valuation Agreement in Nepal: An Ex-ante Impact Assessment," Working Papers 1806, Asia-Pacific Research and Training Network on Trade (ARTNeT), an initiative of UNESCAP and IDRC, Canada..
  • Handle: RePEc:esc:wpaper:1806
    as

    Download full text from publisher

    File URL: http://www.unescap.org/tid/artnet/pub/wp1806.pdf
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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).

    More about this item

    Keywords

    Customs Valuation; Nepal; Trade Facilitation;

    JEL classification:

    • F1 - International Economics - - Trade

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:esc:wpaper:1806. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Yann Duval). General contact details of provider: http://www.unescap.org/tid/artnet/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.