The WCO conducted a workshop on Customs valuation for the Moldova Customs Service (MCS) in Chisinau, Moldova from 20 to 24 March. The workshop was attended by 16 specialists responsible for Customs valuation matters in headquarters and regional offices, plus related areas such as post-clearance audit and risk analysis. Topics covered included several complex valuation issues relating to multi-national companies such as royalties and licence fees, software and transfer pricing.

Additionally, in depth sessions were conducted on the WCO’s Revenue Package programme, which provides assistance and good practices to Customs administrations in a range of areas with the objective of improving fair and efficient revenue collection. Under this topic, an overview of the programme was given and presentations were made on a selection of the Revenue Package materials, including the Practical Guidelines for Valuation Control, a diagnostic tool developed to help strengthen Valuation, Tariff and Origin infrastructures, tools relating to identifying revenue risks and measuring the revenue gap, and advance rulings for valuation.

During the mission, discussions were also held with senior management in order to assess and provide guidance on the key challenges faced by MCS in relation to the conduct of valuation controls and the accurate determination of the Customs value for imported goods.