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 Piérola - Global Trade and Customs Journal Related Parties and Customs Valuation: Guidance Derived from the Panel Report Thailand-Cigarettes Patricio Diaz Gavier Fernando Piérola 7 1

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