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World Customs Organization
WCO Working Bodies
Tariff and Trade Affairs
The HS Committee performs functions as described in Article 7 of the HS Convention. To that end, the Committee acts under the overall direction of the WCO Council and Policy Commission, with administrative support provided by the WCO Secretariat.
The Review Sub-Committee (RSC) acts under the overall direction of the HS Committee with administrative support provided by the WCO Secretariat.
The HS Working Party acts under the overall direction of the HS Committee with administrative support provided by the WCO Secretariat.
The Technical Committee on Rules of Origin (Technical Committee or TCRO) was established by the WTO Agreement on Rules of Origin (Origin Agreement), Article 4.2 (Institutions).
The Technical Committee on Customs Valuation (hereinafter referred to as “the Technical Committee”) is established in accordance with Article 18 of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.
The first meeting of the Joint WCO-OECD Focus Group on Transfer Pricing was held on the 26th October at the WCO headquarters in Brussels and was attended by representatives of the WCO, OECD, WTO, Customs administrations, Tax administrations and the Private Sector.
The Scientific Sub-Committee acts as an advisory body of the Council on questions involving chemical or other scientific matters. In practice, the Sub-Committee acts under the instruction of the Council or any of its Committees or Sub-Committees and it reports back to these WCO bodies.