EconPapers    
Economics at your fingertips  
 

Implementation of the WTO Customs Valuation Agreement in Nepal: An Ex-ante Impact Assessment

Pushpa Raj Rajkarnikar ()
Additional contact information
Pushpa Raj Rajkarnikar: Institute for Policy Research and Development

No 1806, Working Papers from Asia-Pacific Research and Training Network on Trade (ARTNeT), an initiative of UNESCAP and IDRC, Canada.

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.

Keywords: Customs Valuation; Nepal; Trade Facilitation (search for similar items in EconPapers)
JEL-codes: F1 (search for similar items in EconPapers)
Pages: 34 pages
Date: 2006-06
References: View complete reference list from CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed

Published in ARTNeT website

Downloads: (external link)
http://www.unescap.org/tid/artnet/pub/wp1806.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:esc:wpaper:1806

Access Statistics for this paper

More papers in Working Papers from Asia-Pacific Research and Training Network on Trade (ARTNeT), an initiative of UNESCAP and IDRC, Canada.
Bibliographic data for series maintained by Yann Duval ().

 
Page updated 2021-07-22
Handle: RePEc:esc:wpaper:1806