Customs Valuation Compendium

The WCO Technical Committee on Customs Valuation makes technical decisions and publishes in the WCO Customs Valuation Compendium on the WTO Agreement and Texts of the Technical Committee.

Decisions taken by the Committee on Customs Valuation

French translation of the term "copyrights" in the Interpretative Note to Article 8.1 (c) of the Agreement. (Adopted, 1st meeting, 13 January 1981)

Guide to the exchange of Customs valuation information

This Guide is designed to facilitate the exchange of valuation information among Customs administrations.

Guide to Customs Valuation and Transfer Pricing

This Guide concerns the relationship between Customs valuation and transfer pricing. It is
designed primarily to assist Customs officials responsible for Customs valuation policy or
who are conducting audits and controls on multi-national enterprises.

Guidelines on the development and use of a national database as a risk assessment tool

These Guidelines address various issues pertaining to the development and use of a national valuation database.

Case Study 14 1 - Use of transfer pricing documentation when examining related party transactions under article 1.2 (a) of the agreement

This case study provides an example of Customs making use of transfer pricing information based on the transactional net margin method. On the basis of this information, Customs accepted that the sale price in question had not been influenced by the relationship.

New Advisory Opinion 4.17 on Royalties and Licence Fees

31 May 2017

The instrument, based on a case submitted by Mexico, provides an opinion on a scenario where royalties have been paid by a franchisee to a franchisor for the use of the brands and system connected to the operation of stores under a franchise agreement. The Advisory Opinion concludes that as the payment of royalties in this particular case is not related to the imported goods but to the use of the brands and system of the franchisor in the country of importation for the manufacture and sale of the products bearing the intellectual property of the franchisor, the royalties are not to be included in the Customs value of the imported goods.