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World Customs Organization
Instruments and Tools
The WCO Technical Committee on Customs Valuation makes technical decisions and publishes in the WCO Customs Valuation Compendium on the WTO Agreement and Texts of the Technical Committee.
French translation of the term "copyrights" in the Interpretative Note to Article 8.1 (c) of the Agreement. (Adopted, 1st meeting, 13 January 1981)
This Guide is designed to facilitate the exchange of valuation information among Customs administrations.
This Guide concerns the relationship between Customs valuation and transfer pricing. It isdesigned primarily to assist Customs officials responsible for Customs valuation policy orwho are conducting audits and controls on multi-national enterprises.
These Guidelines address various issues pertaining to the development and use of a national valuation database.
This case study provides an example of Customs making use of transfer pricing information based on the transactional net margin method. On the basis of this information, Customs accepted that the sale price in question had not been influenced by the relationship.