THE POSITION OF THE WTO VALUATION AGREEMENT AND INTERNATIONAL AGREEMENTS REGULATING CUSTOMS VALUES FROM THE THEORY OF APPLICABILITY OF INTERNATIONAL LAW
There is a problem in regulating the customs value in the Customs Law which contains only one article regarding the definition of customs value and rules for alternative valuation methods.Various other provisions in the WTO Valuation Agreement are not contained in the Customs Law.In order to provide clarity about the legal position of the WTO Valua