Abstract
Among the factors determining customs duties, the standard of assessment is the most controversial due to the asymmetry of information. Importers themselves are required to calculate and to pay the amount of customs duties of goods imported. But the additional tax collection can be imposed on the self-declared the customs duties to rectify the mistakes or errors of the importers. The cases have been reviewed with regards to the customs valuation. And the findings are the main cause of the tariff evasion was the omission of taxation price. The purpose of this paper is to re-evaluate the importance of role of the trade documents such as sales contract and commercial invoice because their importance is beyond the simple requirement as transactional evidence. The proper trade documents would enable importers to pay the correct customs and to avoid the post-taxation. Also efficiency in predictability and price competitiveness can be enhanced by reducing the number of additional examination and collections.
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