Title of Research: Customs Valuation in an era of Globalization
Promotor: Prof.dr. W. de Wit
Customs valuation is one of the three elements for determining the customs debt and is therefore an important issue within customs law. In my research I examine the concept of customs valuation from an EU customs law perspective. The main research question to be answered is: How to determine the customs value of goods imported into the EU in this era of globalization?
Martijn (1990) studied at the Erasmus School of Law. He holds a LLM degree in both Company Law and Tax Law and a Post-Master degree in EU Customs Law. During his studies he worked as a Student Assistant at EFS, Erasmus…