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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
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    File URL: http://www.unescap.org/tid/artnet/pub/wp1806.pdf
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    Citations

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    Cited by:

    1. Yann Duval, 2007. "Trade Facilitation beyond the Doha Round of Negotiations," ARTNeT Working Papers 50, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    2. 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;
    All these keywords.

    JEL classification:

    • F1 - International Economics - - Trade

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