Joint WCO/OECD workshop on Transfer Pricing and Customs Valuation for Customs and Tax Administrations of the Americas and Caribbean region

14 March 2018

A Workshop on transfer pricing and Customs valuation was held in Bogotá, Colombia from Monday 5 to Friday 9 March 2018.

35 participants from the Tax and Customs administrations of twenty one countries from the Americas and Caribbean region attended the Workshop which was facilitated by experts from the WCO, Organization for Economic Co-operation and Development (OECD), the World Bank Group and Inter-American Center of Tax Administrations (CIAT).  The Workshop, which was kindly hosted by DIAN (Dirección de Impuestos y Aduanas Nacionales), was formally opened by Mr. Santiago Rojas, DG of DIAN and Ms. Claudia Gaviria, Director, Customs.

Sessions were held on both Customs valuation and transfer pricing principles and methodologies.  Case studies were provided of scenarios where Customs have consulted transfer pricing information when examining import transactions made between parties in the same multi-national enterprise.  The Workshop provided a forum for Customs and Tax officials to meet, interact and share their national practices.  Participants agreed that cooperation between the two administrations should be reinforced to facilitate closer working in this area.

This is the latest in a series of regional Workshops jointly organized by the WCO and OECD designed to promote and encourage a deeper understanding of these topics and closer cooperation between Customs and Tax administrations.


The WCO has developed the WCO Guide to Customs Valuation and Transfer Pricing” which provides an introduction and useful background on these topics.  

The WCO has also developed "Guidelines for strengthening cooperation and exchange of information between Customs and Tax authorities at the national level".

DIAN’s website article on the event can be read here (Spanish only).