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WCO Workshop on Customs Valuation and Transfer Pricing held in North Macedonia

05 febrero 2020

The World Customs Organization organized, with the support of the Customs Cooperation Fund of Japan, a national workshop on Customs valuation and transfer pricing for the benefit of the Customs Administration of North Macedonia. 

The workshop was held in Skopje, North Macedonia from 27 to 31 January 2020.  It was conducted by a Technical Officer for the WCO Secretariat and was attended by 23 participants from the Customs Administration, the Tax Administration and the Ministry of Finance of North Macedonia.

The five days’ programme consisted of refresher sessions on the provisions of the WTO Customs Valuation Agreement and presentations on a number of key technical valuation topics.  The WCO facilitator gave details of relevant instruments adopted by the Technical Committee on Customs Valuation (TCCV) regarding transfer pricing and demonstrated how transfer pricing information could be used during the review of related party transactions.

The participants studied and discussed actively a number of case studies to deepen their understanding of the practical application of the WTO Customs Valuation Agreement.

The initiative by North Macedonia Customs Administration to invite representatives from the Tax Administration and the Ministry of Finance to this event provides a good example of cooperation between Customs, tax authorities and other relevant government agencies in the area of transfer pricing.