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National workshop on Customs valuation for Madagascar Customs

15 diciembre 2021

In the process of bringing its Customs value pre-clearance audit function back in-house, the Madagascar Customs Administration asked the World Customs Organization (WCO) for support, which was granted with the holding of a national workshop on Customs valuation.

Two experts from the Valuation Sub-Directorate of the WCO Secretariat’s Tariff and Trade Affairs Directorate jointly ran this workshop, which took place online every morning from 6 to 10 December 2021.

Twenty-eight (28) Customs officials from the Origin and Valuation Department and other operational units of Madagascar Customs took part in the workshop. It addressed various topics, including an introduction to Customs valuation, types of sale based on a study of the ICC’s Incoterms 2020, transaction value and alternative methods of valuation, adjustments to the price actually paid or payable, valuation of second-hand vehicles, an approach to resolving the issue of combating under-invoicing, a study of Decision 6.1 by looking at cases where there are queries about the declared value and the control system and the use of a valuation database. Practical exercises, conducted interactively, were carried out in the course of the workshop, so that the participants were able to raise a large number of practical questions.

Teaching revolved around the provisions of the WTO Agreement on Customs Valuation, the decisions of the Customs Valuation Committee and instruments of the Technical Committee on Customs Valuation. In addition, the Madagascar Customs Administration presented its pre-clearance and post-clearance audit systems.

Following the workshop, the Head of the Valuation and Origin Department, on behalf of Madagascar Customs, expressed his sincere appreciation to the WCO and said how pleased the Madagascar Customs Administration was with this highly instructive workshop. He remarked that he hoped the cooperation between the WCO and his Administration would continue, with a view to further activities in their interest.