Compendium: Customs Valuation

This Compendium serves as a high quality research and analytical tool for its users and also includes a comprehensive procedural description of the rules under which the Technical Committee functions. The Compendium is a WCO publication containing a list of WTO Members, the full text of the Agreement on the Implementation of Article VII of the GATT 1994, the WTO Valuation Agreement, WTO Valuation Committee instruments (Decisions), Instruments of the WCO Technical Committee on Customs Valuation, an Index of Valuation Rulings and Conclusions from Member administrations.

This publication assists in the practical application and interpretation of the WTO Valuation Agreement for all users, Customs administrations and valuation specialists or importers.