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Customs Duty Valuation and Transfer Pricing
Asia-Pacific Tax Bulletin, 2014This article discusses the different valuation techniques employed by the Australian Customs and the Australian Tax Office. Although both Customs and the ATO subscribe to the same principle of “arm’s length”, the reality is that the two authorities apply differing tests when determining whether the price at which a transaction was entered into was at ...
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Customs Tariff: Digital Product Codes and Customs Duty Rates
Customs affairsIn the article, the structure of the customs tariff is represented by the commodity component (the system of classification and coding of goods) and the fiscal component (the consolidated register of customs duty rates), which operate within the framework of foreign trade turnover as a harmonized system of concretized complementary pairs “digital ...
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Exemption from Customs Duties and Inspection
2016Abstract This chapter analyses Article 36 of the Vienna Convention on Diplomatic Relations which discusses the exemption from customs duties and inspection given to diplomatic agents. The Article expresses that the receiving State shall permit entry of and grant exemption from all customs duties, taxes, and related charges other than ...
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