Translator：Zhang Xiaotong

In January 2024, the book "Customs Valuation and Tax Disputes," co-authored by Chen Bing and Sun Guodong, was published and distributed by China Customs Publishing House.

This book focuses on real-world issues, starting from the practical aspects of customs valuation, citing extensive references, and using numerous practical cases to elaborate and explore the four core topics of "Customs Valuation Authority," "Customs Valuation Procedures," "Customs Valuation Methods," and "Resolution of Customs Valuation Disputes." It is a practical monograph aimed at society.

"Customs matters are not trivial," remarked a certain entrepreneur when facing customs disputes. Among the various types of customs disputes, disputes arising from customs valuation leading to tax disputes are the most professional and complex.

Since China's accession to the World Trade Organization on December 11, 2001, the Chinese government has solemnly promised to fully implement the "WTO Valuation Agreement" from the date of accession. Over the past twenty years, China has successively formulated and revised multiple laws, administrative regulations, and administrative rules. As of now, China's customs valuation legal regulatory system has been formed and is becoming increasingly perfected. At the same time, various disputes arising from customs valuation in international trade are emerging endlessly.

This book is timely and practical.

The main part of the book consists of six chapters and twenty-six sections, focusing on real-world issues, using valuation laws, administrative regulations, administrative rules, and normative documents, gathering practical customs valuation cases, and centering around four core topics.

The two authors of this book adhere to their consistent pragmatic style, focusing on cutting-edge practical issues, and striving to provide a reader-friendly book for customs personnel and import and export practitioners.