Tariff classification, valuation and origin are core Customs procedures and the main pillars for establishing Customs duty liability. Customs work in these areas should be objective, uniform, fair and transparent, encouraging voluntary compliance and ensuring effective and efficient collection of the revenue legally due.
Typically, every Customs administration has a system to control classification, origin and valuation organized to suit its local environment. However, it is important to ensure that the system meets national government and business needs and also respects international commitments and good practices. The present WCO tools are designed to assist Members who wish to evaluate and restructure their systems, in whole or in part, to ensure the infrastructure is meeting the needs of all stakeholders.