Related Parties and Customs Valuation: Guidance Derived from the Panel Report Thailand-Cigarettes - Global Trade and Customs Journal View Related Parties and Customs Valuation: Guidance Derived from the Panel Report Thailand-Cigarettes by Patricio Diaz Gavier,Fernando Pierola - Global Trade and Customs Journal Related Parties and Customs Valuation: Guidance Derived from the Panel Report Thailand-Cigarettes Patricio Diaz Gavier Fernando Pierola 2012-01-01 7 1 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\GTCJ\GTCJ2012002.pdf

This article examines the customs valuation control process in the light of recent developments in WTO case law. It focuses on a situation where Customs doubts the validity of a declared transaction value between related parties.

Global Trade and Customs Journal