Implementation of the WTO Customs Valuation Agreement in Nepal: An Ex-ante Impact Assessment
Pushpa Raj Rajkarnikar ()
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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.
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
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Persistent link: https://EconPapers.repec.org/RePEc:esc:wpaper:1806
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