Recent instruments

Valuation

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Recent instruments

This instrument is published in the Customs Valuation Compendium, available on WCO Trade Tools.

  • Cases studies - Use of transfer pricing documentation when examining related party transactions under article 1.2 (a) of the Agreement

    Case Study 14.1
    Case Study 14.2

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  • New Advisory Opinions on Royalties and License Fees, and on "flash sales"

    New Advisory Opinion 4.17
    New Advisory Opinion 23.1

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