The WCO Technical Committee on Customs Valuation (TCCV) makes technical decisions and publishes them as instruments in the form of:
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Advisory Opinions
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Commentaries
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Explanatory Notes
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Case Studies
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Studies
These instruments are not binding on Customs administrations, and do not amount to international valuation law.However, it is expected that the decisions of the Technical Committee are to play an important and vital role in achieving uniformity in the interpretation and application of the Agreement. The full text of instruments can be obtained in the WCO Customs Valuation Compendium on the WTO Agreement and Texts of the Technical Committee.