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P-ISSN 1834-6707
E-ISSN 1834-6715
Articles
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

Articles in Vol. 3, Issue 1, 2009

Vol. 3, Issue 1, 2009
  • Editorial
    David Widdowson
  • The Impact of ICT on Customs
    Gareth Lewis
  • The Transition From eCustoms to eBorder Management
    Stephen Holloway
  • Seamless Electronic Data and Logistics Pipelines Shift Focus From Import Declarations to Start of Commercial Transaction
    David Hesketh
  • The Importance of Change Management in Reforming Customs
    Jan-Erland Jansson
  • Revisiting the First Sale for Export Rule: An Attempt to Remove Fairness in the Interests of Raising Revenues, Without Improving Legal Certainty
    Laurent RuessmannArnoud Willems
  • ICT and the New Global Investment Paradigm: Challenges to Cross-Border Trade and Investment
    Andrew Jackson
  • Port Community Systems
    Alan Long
  • Management Team Commitment Is Key for Successful Automation in Customs Administration
    Ajantha Dias
  • US Importer Security Filing: Advance Electronic Data Under the SAFE Framework Meets the Real World
    Bryce C. Blegen
  • China: Intermediate Agency Customs Audits
    Damon Paling
  • Collaborative Approach to Single Window Design a Driving Force Behind Paperless Trading Initiatives
    Asia-Pacific Economic Cooperation
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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