• Each WTO Member has the right to be represented on the TCCV.
• WCO Members who are not the WTO Members may be represented at the TCCV as observes.
• The TCCV may invite representatives of governments which are neither WCO Members nor WTO Members as observers.
• The TCCV may invite representatives of international governmental and trade organizations as observers.

The Committee on Customs Valuation (CCV) is established under Article 18 of the Agreement. It is composed of representatives from each of the WTO Members.

The purpose of this group is to give the opportunity to the Members to consult on matters relating to the administration of the Customs Valuation System.

Mostly on the issues where it might affect the operation of the Agreement or the furtherance of its objectives the WTO Secretariat acts as the secretariat to the CCV.

WCO Technical Committee on Customs Valuation

The Technical Committee on Customs Valuation (TCCV) has been established under the auspices of the WCO with a view to ensuring, at the technical level, uniformity in interpretation and application of the Agreement. The TCCV’s major responsibilities are:

• To examine specific technical problems arising from the day-to-day administration of the customs valuation systems of Members and to provide advice on appropriate solutions based upon the facts presented. Its decisions are issued in the form of Advisory Opinions, Commentaries, Explanatory Notes, Case Studies, and Studies which are published in the Compendium of Customs Valuation.
• To furnish information and advice on questions concerning the valuation of imported goods as requested by Members.
• To study valuation laws, procedures and practices as they related to the Agreement.
• To facilitate technical assistance to Members with a view to furthering the international acceptance and understanding of the Agreement.