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Shibata wrote in the book “Global Trade and Customs”(published by IBFD). You’ll find information about trade and customs around the world..

Shibata wrote in the book “GLOBAL TRADE AND CUSTOMS” (published by IBFD).You’ll find information about trade and customs around the world. The contents of is as follows.Chapter 7        Japan                          Introduction7.1.                 Classification of goods   7.1.1.              Introduction7.2.                 Rules of origin   7.2.1.              Relevance of rules of origin   7.2.2.              Free trade agreements   7.2.3.              Wholly obtained goods   7.2.4.              Last substantial transformation      7.2.4.1.           Value-added method      7.2.4.2.           Change in tariff classification      7.2.4.3.           Manufacturing or processing operation      7.2.4.4.           Insufficient working or processing/Non-qualifying operations/Minimal operations      7.2.4.5.           Cumulation   7.2.5.              Practical aspects and challenges   7.2.6.              Proofs of origin      7.2.6.1.           Country of origin certification under the Japan-EU FTA      7.2.6.2.           Country of origin certification under TPP117.3.                 Customs value   7.3.1.              Transaction value      7.3.1.1.           Amounts included in the transaction value      7.3.1.2.           Elements to be included and excluded   7.3.2.              Alternative valuation methods      7.3.2.1.           Identical or similar merchandise      7.3.2.2.           Deductive method      7.3.2.3.           Computed method      7.3.2.4.           Fall-back method   7.3.3.              Most typical challenges      7.3.3.1.           Related-party pricing      7.3.3.2.           Price adjustments      7.3.3.3.           Exchange rate      7.3.3.4.           Returns and repairs      7.3.3.5.           Advance ruling on customs value7.4.                 Goods […]