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      Customs Valuation

      For importers, the process of estimating the value of a product at customs presents problems that can be just as serious as the actual duty rate charged. The WTO agreement on customs valuation aims for a fair, uniform and neutral system for the valuation of goods for customs purposes — a system that conforms to commercial realities, and which outlaws the use of arbitrary or fictitious customs values. The Committee on Customs Valuation of the Council for Trade in Goods (CGT) carries out work in the WTO on customs valuation.

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      Introduction 

      Brief information on customs valuation
      links to the customs valuation section of the WTO Guide “Understanding the WTO”.

      Technical information on customs valuation

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      The mandate 

      Summary of Article VII on customs valuation

      Browse or download the from the legal texts gateway:

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      Work on customs valuation in the WTO, and official documents 

      The Committee on Customs Valuation of the Council for Trade in Goods (CGT) carries out work in the WTO on customs valuation, in the context of a range of measures for trade facilitation. The current chair is .

      > Overview of trade facilitation work, including customs valuation, in the WTO

       

      Work in the Committee on Customs Valuation 

      Search Documents Online
      These links open a new window: allow a moment for the results to appear.

      • Annual reports of the Committee on Customs Valuation to the Council for Trade in Goods (Document code varies)   > search   > help
      • Minutes of the meetings of the Committee on Customs Valuation (Document code G/VAL/M/*)   > search   > help
      • Working documents of the Committee on Customs Valuation (Document code G/VAL/W/*)
          > search
      • Decisions and recommendations adopted by the Committee (Document code varies)   > search   > help

       

      Other official customs valuation documents

      Search Documents Online
      Customs Valuation documents use the code G/VAL/* (where * takes additional values)
      These links open a new window: allow a moment for the results to appear.

      > help with downloading these documents

      • Annual Review of the Implementation and Operation of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Document code varies)   > search
      • Disputes (requests for consultations) involving Customs Valuation (Document code varies G/VAL/D/*)   > search
      • Member country representatives for the Committee on Customs Valuation (Document code G/VAL/INF/*)   > search 
      • Notifications by WTO members to the Committee on Customs Valuation (Document code G/VAL/N/*)
           > search
      • Notifications and reporting requirements for developing country members in accordance with decisions adopted by the Committee pursuant to paragraphs 1 or 2 of Annex III of the Agreement (Document codes varies)   > search

      You can perform more sophisticated searches from the Documents Online search facility (opens in new window) by defining multiple search criteria such as document symbol (i.e. code number), full text search or document date.

       

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      Events 

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