世界贸易组织在1993年签订的《海关估价协议》（Agreement on Customs Valuation，以下简称“《协议》”）中规定了海关估价的一般原则，是我国对“协助”费用征税的主要法律渊源之一。
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wto agreement on customs valuation wto海关估价协议
Chapter 2 mainly studies the role that the WCO has played in the WTO Agreement on Customs Valuation and covers WCO's major efforts in implementing the Agreement.
第二章主要研究了世界海关组织在WTO《海关估价协议》中扮演的角色，内容涵盖了世界海关组织为实施《海关估价协议》所作的相关努力。
He further stated that the establishment of value of imports would be based on the information collected by the Customs authorities and provisions of the WTO Customs Valuation Agreement.
他进一步表示，将依据海关收集的信息和WTO《海关估价协定》确定进口产品的价值。
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