Not long ago, I found myself involved in a project that determined the value of import/export goods for customs valuation as specified by the General Agreement on Tariffs and Trade (GATT) established by the World Trade Organization (WTO) (also know as GATT/WTO customs evaluation). Much like a tax preparation application, goods valuation depends on answers to a series of questions regarding the nature of how the product is made, transported, and so on. Basically, the application interviews the user in successive steps to gather facts (e.g., “Does the seller give a special discount to the buyer?”). Depending on the answer chosen from the given list, more questions and/or instructions are presented. An answer choice dictates the course of action. If you use tax preparation software such as Turbo Tax, you would see a similar concept.
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