To continue reading this content, please enable JavaScript in your browser settings and refresh this page. In the dynamic and often unpredictable world of ...

The Court of Justice of the European Union (“Court”) just released its judgement in Case C-1/18 Oribalt Riga concerning the customs valuation methodologies applicable to generic medicines in the ...

Countries regulate and tax imported goods through the customs duties they impose at their ports of entry. According to the World Trade Association, a hierarchy of techniques exists to determine the ...

Companies that import goods from other countries pay a customs duty at the entry port. The duty amount might depend on the value of the imported goods. The World Trade Organization has established a ...

For several years, the Canada Border Services Agency (CBSA) has sought to limit the ability of non-resident importers to self-assess duties, surtaxes and other taxes on imported goods based on their ...

In contrast with the special provisions under Article 20.1, 20.2, Annex III: 1 & Annex III: 2, Annex III:3 & 4 are permanent exceptions if Members consented to the reservation. Members who made a ...

Joining the World Trade Organization (WTO) is not easy. Especially for a country like Ethiopia that has a history of communism to unwind, reams of technical laws have to be rewritten to be WTO ...

The Kenya Revenue Authority (KRA) is now at the centre of a surge in disputes over customs valuation, with claims amounting to millions of shillings from various companies in import duties. As Kenya's ...