اختلافات گمرکی اختلافات گمرکی

توضیحات

مراجعه‌کنندگان به گمرک در رابطه با هر یک از رویه‌های گمرکی (واردات قطعی، موقت، صدور مجدد، ترانزیت، صادرات، ورود مجدد) کم‌و‌بیش اختلافاتی با گمرک پیدا خواهند کرد. شدت و ضعف هر یک از این اختلافات به نوع رویه گمرکی بستگی دارد؛ برای مثال، بیشترین اختلافات در امر واردات قطعی پیش می‌آید، دلیل آن‌هم بیشتر برمی‌گردد به ماهیت این نوع رویه که مستلزم پرداخت وجوهی بابت حقوق ورودی و اخذ مجوز‌ها و غیره است. اگر به‌طور منطقی و مبتنی بر قانون و مقررات با هر یک از مقوله‌های اختلافات گمرکی که عمدتاً راجع‌به: - ارزش‌گذاری ؛ - طبقه‌بندی کالا در گمرک ؛ - اجرای مقررات ؛ است، برخورد کنیم و به اخطارها و مطالبات گمرک به‌موقع پاسخ دهیم از بروز معضلات بسیاری جلوگیری کرده‌ایم. این کتاب شما را در این ارتباط یاری می‌دهد.,

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