customs valuation

Commemoration of the 25th Anniversary of the Customs Valuation Agreement

Geneva, WTO Headquarters

In commemoration of the 25th anniversary of the Customs Valuation Agreement (CVA), the Chair of the Committee on Customs Valuation, Mr Carlos Guevara (Ecuador), hosted a two-hour virtual seminar on 17 November 2020 during which WTO members and other customs experts presented their perspectives and experiences with the CVA.

The Preamble to the CVA recognizes the need for a fair, uniform and neutral system for the valuation of goods, and states that customs value should be based on simple and equitable criteria consistent with commercial practices. This commemorative seminar presented an excellent occasion to take stock and to reflect on these formative principles together with the experiences and perspectives of those who remain guided by the CVA today.

The seminar was comprised of two sessions. The first session – "Experience with the CVA over the past 25 years" – featured speakers who focused on their experiences with certain aspects of the CVA. The second session – "Looking ahead at the future of the CVA" – consisted of speakers reflecting on their perspectives on the CVA going forward. Each session was followed by reactions and discussion among participating members.

Available presentations may be found through links in the programme below.

Opening remarks

15:00 – 15:05

  • Carlos Guevara – First Secretary, Permanent Mission of Ecuador to the WTO, Chair of the Committee on Customs Valuation

Experience with the CVA over the past 25 years

15:05 – 15:55


  • Ping Liu – Director, Tariff and Trade Affairs Directorate, World Customs Organization

    "The WCO and the Customs Valuation Agreement"

  • Kelly Cristina Silva Morgero – Tax Auditor, Coordination-General of Customs Administration, Special Secretariat of the Federal Revenue of Brazil

    "Updating Valuation Regulations and Upholding the CVA"

  • Jean-François Bédard – Manager, Commercial and Trade Branch, Canada Border Services Agency

    "Transparency under the Customs Valuation Agreement"

  • Qianyu Lin – Deputy Director of Customs Valuation, Division of Shenzhen Customs, China

    "Uniformity in the Implementation of the CVA in China"

  • John Malone – Senior Customs Expert

    "Value in Global Trade: Stability and Change, Gains and Benefits of a Rules-Based System"


Looking ahead to the future of the CVA

15:55 – 16:40


  • Jean-Michel Grave – Head of Unit E.5 "International Affairs II", Directorate-General for Taxation and the Customs Union, European Commission

    "Changes in Trade Patterns – A Challenge for CVA"

  • Lee Yok Yong – Assistant Director of Customs, Valuation Management Branch, Royal Malaysian Customs Department

    "Administering Advance Rulings on Customs Valuation Effectively"

  • Messan Kuassivi – Director of Legislation, Revenue Authority, Togo  

    "Modernization of Togo Customs"

  • Tom Voege – Head of EU Affairs & Customs and Transport Lead, International Chamber of Commerce

    "Customs Valuation – A Private Sector View"


Closing remarks


  • Suja Rishikesh Mavroidis – Director of the Market Access Division, WTO



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