A Series of Sales: Determining the Customs Value Under the Union Customs Code

Martijn Schippers

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A Series of Sales: Determining the Customs Value Under the Union Customs Code

机译：一系列销售：根据联盟海关法规确定海关价值

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>New customs legislationthe Union Customs Codebecame applicable in the EU on 1 May 2016. These new regulations seem to abolish the use of thefirst sale for exportrule for determining the customs value and introduce thelast sale for exportrule. Although the EU is clearly attempting in this way to increase the revenue derived from customs duties, it is questionable how the new provisions for determining the customs value should be interpreted. This contribution discusses the technical and practical consequences of introducing thelast sale for exportrule, while also examining how the introduction of this rule in the EU fits into a global pattern of customs valuation systems shifting from a first sale to a last sale rule. 展开▼

机译： > 新海关法规联盟海关法规于2016年5月1日在欧盟生效。这些新法规法规似乎废除了使用用于出口的首次销售规则来确定海关价值并引入最后一笔出口交易规则。尽管欧盟显然正在试图以这种方式增加从关税中获得的收入，但是如何解释用于确定关税价值的新规定却令人怀疑。该文稿讨论了引入出口的最后销售 规则的技术和实践后果，同时还研究了如何在出口中引入此规则。欧盟适应了海关估价系统的全球模式，从最初的销售规则转变为最后的销售规则。 展开▼

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来源
《Global trade and customs journal》 |2018年第2期|36-48|共13页

作者
Martijn Schippers;
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作者单位

Member of the Global Trade & Customs team of EY in the Netherlands, programme coordinator of the Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam, and a PhD candidate and lecturer at the Erasmus School of Law;

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A Series of Sales: Determining the Customs Value Under the Union Customs Code

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