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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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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Committee on Customs Valuation

The Committee on customs valuation oversees the implementation of the Agreement on Customs valuation and provides a forum for members to raise and address related questions and concerns. The current chair is .

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