Mark K. Neville, Jr.
Mark K. Neville, Jr., LL.M. (International Legal Studies), NYU, is Principal of International Trade Counsellors. He has served as an adjunct professor at the University of California, Berkeley’s Haas School of Business and NYU’s Stern School. He is the head of the ICC delegation to the Technical Committee on Customs Valuation at the WCO.
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Content by Mark K. Neville, Jr.
Criminal or civil? How the US handles customs violations
There are three enforcement regimes that shape customs penalties in the United States: criminal actions, civil penalty provisions under the Tariff Act, and the rapidly expanding use of the False Claims Act. While criminal cases have historically been rare - largely due to the difficulty of proving intent - the...
Post-import price adjustments and transfer pricing: US, WCO and EU perspectives
One of the most pressing questions in customs valuation arises in situations where prices have not been fixed at the time of sale or at the time of importation, but are instead subject to the possibility of a post-importation determination by means of adjustments made under a formula. A more...
Transfer pricing: customs valuation cases with retroactive price adjustments
CJEU Tauritus case is not a related party/transfer pricing (TP) case. Rather it presents the case of a formula-based price, where a provisional or preliminary price has been set for imported jet fuel and it would be adjusted after importation by applying an external standard, i.e., market prices. The final...
Customs valuation: interview with the author of the book
Mark Neville is the author of a book on International Trade Laws of the US and is working on a new book on customs valuation. In an interview, Mark kindly shares information about the books and his philosophy of writing a book or an article.
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Customs valuation: interview with the author of the book
Mark Neville is the author of a book on International Trade Laws of the US and is working on a new book on customs valuation. In an interview, Mark kindly shares information about the books and his philosophy of writing a book or an article.
Post-import price adjustments and transfer pricing: US, WCO and EU perspectives
One of the most pressing questions in customs valuation arises in situations where prices have not been fixed at the time of sale or at the time of importation, but are instead subject to the possibility of a post-importation determination by means of adjustments made under a formula. A more...
Criminal or civil? How the US handles customs violations
There are three enforcement regimes that shape customs penalties in the United States: criminal actions, civil penalty provisions under the Tariff Act, and the rapidly expanding use of the False Claims Act. While criminal cases have historically been rare - largely due to the difficulty of proving intent - the...