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Instruments and Tools

Instruments and Tools

  • Customs Valuation Compendium

    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.

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  • Decisions taken by the Committee on Customs Valuation

    French translation of the term "copyrights" in the Interpretative Note to Article 8.1 (c) of the Agreement. (Adopted, 1st meeting, 13 January 1981)

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  • Guide to the exchange of Customs valuation information

    This Guide is designed to facilitate the exchange of valuation information among Customs administrations.

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  • Guidelines on the development and use of a national database as a risk assessment tool

    These Guidelines address various issues pertaining to the development and use of a national valuation database.

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  • Guide to Customs Valuation and Transfer Pricing

    This Guide concerns the relationship between Customs valuation and transfer pricing. It is
    designed primarily to assist Customs officials responsible for Customs valuation policy or
    who are conducting audits and controls on multi-national enterprises.

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  • Case Study 14.1

    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.

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