我 国即将加入世贸组织 ,我国经济将与国际接轨 ,我国海关业务将要遵守国际通行的规则。目前在国际上大多数国家 ,特别是ＷＴＯ成员国通用的海关估价准则是《关于执行关贸总协定第七条的协议》 ,即《海关估价守则》。我国海关全面采用《海关估价守则》已指日可待 ,因此 ,研究海 As China is about to join the WTO, China’s economy will be in line with international standards and China’s customs business will comply with internationally accepted rules. At present, the most commonly adopted customs valuation standards in most countries in the world, especially WTO member countries, are the Agreement on the Implementation of Article VII of the GATT, the Customs Valuation Code. The full adoption of the “Customs Valuation Code” by China’s customs authorities is just around the corner, therefore, studying the sea