• What is Customs Valuation?
• WTO Valuation Agreement
• Decisions and Instruments on Customs Valuation [es]
• Article VII of the General Agreement on Tariffs and Trade 1994 [es]
• Guide to the Exchange of Customs Valuation Information [es]
• Guidelines on the development and use of a national database as a risk assessment tool [es]

WTO website: WTO Customs Valuation gateway [es]

• WTO Valuation Agreement (Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994) [es]
• List of Contracting Parties to the WTO Agreement [es]

• New Valuation Instrument - Commentary 25.1  - The Technical Committee on Customs Valuation during its 32^nd Session held in April 2011, adopted one new instrument to ensure the uniform interpretation of WTO rules governing the valuation of goods.
• Commentary 25.1-Third Party Royalties and Licence Fees, or
• Commentaire 25.1 - Redevances et Droits de License Payes a un Tiers, or
• Comentario 25.1 - Cánones y Derechos de Licencia Abonados a Terceros

Click here to access the Customs Valuation Compendium

• Customs Valuation Compendium
• Technical Assistance and Training

• Committee structure
• WTO Committee on Customs Valuation
• Representation to the TCCV
• WCO Technical Committee on Valuation

• WCO/OECD Partnership
• WCO/ICC Partnership