To customs，valuation is really a worldwide problem. “There is no consistent valuation method even though it is hotly discussed. Just as therapies work differently to different patients，valuation method is quite different from company to company. Though the final goal is always to find reasonable price，countries around the world solve this in different ways.” Against this background，to further comparative research and learn from other countries is becoming particularly important. Comparative research between EU and China organized by GACC is part of the efforts.