Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук

GENERAL AGREEMENT ON TARIFFS AND TRADE IN THE CONTEXT OF CUSTOMS VALUE DETERMINATION

on .

UDC 339.542.26
 
TERESHCHENKO S.,
Head of Department of Research and Development Monitoring in Customs Affairs Supply Sphere at State Scientific Research Institute of Customs Affairs
 
GALKO S.,
Candidate of Sciences (Engineering), Research Scientist at State Scientific Research Institute of Customs Affairs
 
GENERAL AGREEMENT ON TARIFFS AND TRADE IN THE CONTEXT OF CUSTOMS VALUE DETERMINATION
 
The article considers the prerequisites of GATT foundation and some aspects of its functioning. The main attention is given to Article VII of the GATT, which deals with the assessment of goods for customs purposes. This article is analyzed in order to determine its place in GATT structure and its influence on other articles of the agreement. Structuring of the GATT and determination of the importance of Article VII enables the complex approach to analyses of the problems of the determination of the bases for taxation of goods in international trade.

  GENERAL AGREEMENT ON TARIFFS AND TRADE IN THE CONTEXT OF CUSTOMS VALUE DETERMINATION