Magisterarbeit, 2019
26 Seiten
This research study aims to evaluate the factors influencing Ethiopian importers during customs valuation processes. The study seeks to explore the practices and challenges associated with customs valuation in Ethiopia, focusing on the Kality branch of the Ethiopian Ministry of Revenues (MOR).
Chapter One provides an introduction to the topic of customs valuation, outlining its importance and significance in international trade. It also lays out the research problem, objectives, scope, methodology, and significance of the study.
Chapter Two reviews the existing literature on customs valuation, covering both theoretical and empirical studies. The chapter explores international valuation standards, the Agreement on Customs Valuation, and various methods of determining customs value. It also discusses the challenges related to customs valuation, particularly in the context of related parties' transactions.
Chapter Three delves into the analysis of customs valuation rules, declaration procedures, and duty assessment practices in Ethiopia. It examines the customs valuation process and control mechanisms implemented by the Ethiopian Ministry of Revenues. The chapter also explores operational challenges encountered in the customs valuation system.
This research focuses on the customs valuation practices, challenges, and operational issues faced by Ethiopian importers. It specifically examines the role of the Ethiopian Ministry of Revenues (MOR) and the impact of international valuation standards and agreements. The study aims to provide insights into the complexities of customs valuation in a developing country context, highlighting factors such as under-invoicing, related parties' transactions, and trade control mechanisms.
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