Busines consulting company focusing on global trade, commerce and investment established in 2012

Customs authority audit

Shibata wrote in the book “Global Trade and Customs” (published by IBFD). You’ll find information about trade and customs around the world.

掲載内容に関する詳細をお知りになりたい方は「お問い合わせ」より、ご連絡下さい。 Shibata wrote in the book “GLOBAL TRADE AND CUSTOMS” (published by IBFD).You’ll find information about trade and customs around the world. The contents of is as follows.Chapter 7        Japan                          Introduction7.1.                 Classification of goods   7.1.1.              Introduction7.2.                 Rules of origin   7.2.1.              Relevance of rules of origin   7.2.2.              Free trade agreements   7.2.3.              Wholly obtained goods   7.2.4.              Last substantial transformation           Value-added method           Change in tariff classification           Manufacturing or processing operation           Insufficient working or processing/Non-qualifying operations/Minimal operations           Cumulation   7.2.5.              Practical aspects and challenges   7.2.6.              Proofs of origin           Country of origin certification under the Japan-EU FTA           Country of origin certification under TPP117.3.                 Customs value   7.3.1.              Transaction value           Amounts included in the transaction value           Elements to be included and excluded   7.3.2.              Alternative valuation methods           Identical or similar merchandise           Deductive method           Computed method           Fall-back method   7.3.3.              Most typical challenges           Related-party pricing           Price adjustments           Exchange rate           Returns and repairs           Advance ruling on customs value7.4.                 […]