1887

Preshipment Inspection

Past Experiences and Future Directions

image of Preshipment Inspection

Over 40 developing countries use the services of preshipment inspection companies for verification of prices prior to exporting. The objective in using these companies is to assist customs administrations in the detection of under or overvaluation. Analysts are divided, however, on the desirability of using these services. This study presents the results of a seminar arranged by the Commonwealth Secretariat in cooperation with the Secretariat of the World Trade Organization, which provided an opportunity for the free exchange of views on using preshipment inspection services. The book describes the experience of developing countries, examines the differing viewpoints and offers suggestions as to how developing countries can maximise returns from using preshipment inspection services.

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Valuation of Goods for Customs Purposes Inspection

Tariffs or customs duties as they are also called, could be levied on ad-valorem basis (e.g. 20 per cent of the value of imported goods) or as specific duties (e.g. US$ 2 per kilogram or litre). With a few exceptions, most countries levy duties on ad-valorem basis. As the incidence of duties collected on ad-valorem basis depends on the value of the goods, the methods used by customs in arriving at dutiable value, where the price declared by the importer is not accepted, could make a significant difference in the total amount of duty which the importer has to pay.

English

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