Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/178376 
Year of Publication: 
2006
Series/Report no.: 
ARTNeT Working Paper Series No. 18
Publisher: 
Asia-Pacific Research and Training Network on Trade (ARTNeT), Bangkok
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.
Subjects: 
Customs Valuation
Nepal
Trade Facilitation
JEL: 
F1
Document Type: 
Working Paper

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