Customs

This subtopic provides an overview of Customs. It is aimed at lawyers who need a high-level overview of the legal framework. This subtopic contains the following guidance:

1. •

   Practice Note: An introduction to the WTO’s Agreement on Customs Valuation provides practical guidance on the WTO’s Customs Valuation Agreement. It provides guidance on the methods of valuating imported goods for customs purposes. It also provides practical guidance on the right to appeal a customs valuation and the right to have the imported goods released pending a customs valuation determination

2. •

   Practice Note: Freeports in England—tax features is about the tax rules applying to freeports in England. This Practice Note was produced in partnership with Robert O’Hare of Squire Patton Boggs

3. •

   Practice Note: An introduction to the Agreement on Preshipment Inspections provides practical guidance on the World Trade Organization’s Agreement on Preshipment Inspections. It contains practical guidance on the obligations that governments utilising Preshipment inspections must comply with such as non-discrimination, transparency, protection of confidential business information and the avoidance