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Vol. 3, Issue 1, 2009April 30, 2009 AEST

Revisiting the First Sale for Export Rule: An Attempt to Remove Fairness in the Interests of Raising Revenues, Without Improving Legal Certainty

Laurent Ruessmann, Arnoud Willems,
Valuation Agreementfirst sale ruleimported goodsWTO valuation agreementWTOWorld Trade Organizationcustoms valuationvaluation
Copyright Logoccby-4.0 • https://doi.org/10.55596/001c.91354
World Customs Journal
Ruessmann, L., & Willems, A. (2009). Revisiting the First Sale for Export Rule: An Attempt to Remove Fairness in the Interests of Raising Revenues, Without Improving Legal Certainty. World Customs Journal, 3(1), 45–52. https:/​/​doi.org/​10.55596/​001c.91354
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