Border Revenue

Abstract

This subject will provide an in-depth study of the international legal instruments which guide the tariff classification and the determination of origin and value of internationally traded merchandise and is aimed at providing students with a strong appreciation of the principles and practices relating to border revenue determination and collection … For more content click the Read More button below.

This subject will provide an in-depth study of the international legal instruments which guide the tariff classification and the determination of origin and value of internationally traded merchandise and is aimed at providing students with a strong appreciation of the principles and practices relating to border revenue determination and collection in a constantly changing cross border trade environment.

Syllabus

Border revenue - background and principles.The relevant international instruments: General Agreement on Tariffs and Trade (GATT). WCO Harmonized Commodity Description and Coding System Convention. WTO Agreement on Rules of Origin. WCO Revised Kyoto Convention. Specific Annex K. WTO Customs Valuation Agreement.Tariff Structure and the classification process.Transaction value and adjustments.Rules of … For more content click the Read More button below.

Border revenue - background and principles.
The relevant international instruments:
General Agreement on Tariffs and Trade (GATT).
WCO Harmonized Commodity Description and Coding System Convention.
WTO Agreement on Rules of Origin.
WCO Revised Kyoto Convention. Specific Annex K.
WTO Customs Valuation Agreement.
Tariff Structure and the classification process.
Transaction value and adjustments.
Rules of Origin and regionalization - "The spaghetti bowl".
Border taxation.
Best practice/modernization and reform.
Topical and emerging issues such as "green customs" in the context of tariff and transfer pricing in customs valuation.

Handbook

CUS504 - Border Revenue

Abstract

Syllabus