Douanewaarde in een globaliserende wereld

The customs value is the taxable amount to determine the customs debt. The internationally accepted system for determining customs values reflects the economic reality of the 1970s. Economic globalization caused worldwide increases in trade flows, more intensively (inter-firm) transactions, and value of goods is increasingly being determined by intangible rights. As a result the use of the transaction value is under pressure. From a EU law perspective, this PhD research examines to what extent the transaction value of imported goods can still be determined under this system, with a focus on the use for determining customs values in successive sales, inter-firm transactions, and when the value of imported goods is accounted for, at least partially, by intangibles.