Advance Rulings for Valuation

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.

Recent instruments

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.

Customs Valuation Compendium

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.

Decisions taken by the Committee on Customs Valuation

French translation of the term "copyrights" in the Interpretative Note to Article 8.1 (c) of the Agreement. (Adopted, 1st meeting, 13 January 1981).

List of instruments of the Customs Valuation Technical Committee

Guide to the exchange of Customs valuation information

This Guide is designed to facilitate the exchange of valuation information among Customs administrations.

Guide to Customs Valuation and Transfer Pricing

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.

Guidelines on the development and use of a national database as a risk assessment tool

These Guidelines address various issues pertaining to the development and use of a national valuation database.