As part of Phase III of the WCO’s Revenue Package programme, the WCO Secretariat recently conducted a short mission to study the China Customs valuation control system.

The Secretariat is currently preparing Phase III of the Revenue Package which was created in 2009 to assist Customs administrations in fair and efficient revenue collection. At the heart of the programme is a series of practical and diagnostic tools designed, in particular, to strengthen classification, valuation, origin and post clearance audit controls.

As one of the objectives under Phase III, a series of case studies are being developed, based on national practices relating to Customs valuation controls. China Customs has kindly offered to provide such a case study based on its valuation control system which will provide options and good practices to Customs administrations, particularly in developing countries.

During the mission, meetings were held with key officials responsible for the national valuation control system in Beijing and Guangzhou and demonstrations were given of the system in operation, including use of a valuation database as a risk assessment tool.

Phase III of the Revenue Package is due to be concluded by June 2018.