A Handbook on the WTO Customs Valuation Agreement
A Handbook on the WTO Customs Valuation Agreement provides a plain-language and comprehensive explanation of the terms of the customs agreement. Written as a learning tool, it aims to help both new and experienced policy-makers, customs officials, importers and exporters gain a deeper understanding of the Agreement’s function and aims.
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Customs valuation plays a fundamental role in the import of goods. It is the methodology that countries use to value imported goods in order to collect duty. The WTO Customs Valuation Agreement sets the international rules that must be followed.
The book covers the methods of valuation, as well as the provisions on enforcement, implementation and dispute settlement. The book uses practical examples, interpretative decisions of national and international customs bodies, as well as the negotiating history of the Agreement, to provide readers with a deeper understanding of the purposes underlying the legal text.
Written by Sheri Rosenow, WTO, and Brian O’Shea
Co-published with Cambridge University Press in 2010