Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/178376 
Erscheinungsjahr: 
2006
Schriftenreihe/Nr.: 
ARTNeT Working Paper Series No. 18
Verlag: 
Asia-Pacific Research and Training Network on Trade (ARTNeT), Bangkok
Zusammenfassung: 
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.
Schlagwörter: 
Customs Valuation
Nepal
Trade Facilitation
JEL: 
F1
Dokumentart: 
Working Paper

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