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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information on customs valuation
links to the customs valuation section of the WTO Guide Understanding the WTO.
Technical information on customs valuationback to top
Summary of Article VII on customs valuation
Browse or download the from the legal texts gateway:
on Implementation of Article VII of the General
Agreement on Tariffs and Trade 1994
Regarding Cases where Customs Administrations
have Reasons to Doubt the Truth or Accuracy of
the Declared Value
on Texts Relating to Minimum Values and Imports
by Sole Agents, Sole Distributors and Sole
- Find decisions of WTO bodies concerning the Agreement on customs valuation in the Analytical Index — Guide to WTO Law and Practice
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 .
of trade facilitation work, including customs
valuation, in the WTO
Work in the Committee on Customs Valuation