The Portal is a web-based platform that facilitates the WCO management & mobilization of experts from a global perspective, putting at its centre the actual expert, who can use the new platform to manage their own expert profile.
The BACUDA project aims at raising awareness and at building capacity in Data Analytics among WCO Members.
Order WCO’s publications and subscriptions to our services
The WCO e-learning offer to upskill Customs professionals as well as private sector and academia.
The Customs Enforcement Network
Help users in navigating through the WCO DM classes, data elements, and information models in interactive mode
WCO Information & Intelligence Centre
An application exploiting open source information
Reform, Modernization, Monitoring Activities and Projects, Single Window Interactive Map
International Standards for Customs in one place: HS, Origin and Valuation
You are here: World Customs Organization Topics Valuation Instruments and Tools
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The key objective of pre-entry advance ruling programmes is to provide decisions on the classification, origin and valuation of commodities prior to their importation or exportation, thus adding certainty and predictability to international trade and helping traders to make informed business decisions based on legally binding rulings.
New Advisory Opinions on:Royalties and licence fees under Article 8.1(c) of the Agreement (Royalty – Income Tax);Valuation treatment of imported goods bearing the buyer’s own trademark;Royalties and licence fees under Article 8.1(c) of the Agreement.
The WCO Technical Committee on Customs Valuation makes technical decisions and publishes in the WCO Customs Valuation Compendium on the WTO Agreement and Texts of the Technical Committee.
French translation of the term "copyrights" in the Interpretative Note to Article 8.1 (c) of the Agreement. (Adopted, 1st meeting, 13 January 1981).
This Guide is designed to facilitate the exchange of valuation information among Customs administrations.
This Guide concerns the relationship between Customs valuation and transfer pricing. It is designed primarily to assist Customs officials responsible for Customs valuation policy or who are conducting audits and controls on multi-national enterprises.
These Guidelines address various issues pertaining to the development and use of a national valuation database.
The WCO has established a new database, WCO Trade Tools, which offers a single point of access to the Harmonized System, preferential Rules of Origin and Valuation, through a completely new, user-centric and ergonomic interface.