Customs Valuation – General Principles

This module will help you understand the concept of Customs valuation and the foundations and structure of the WTO Agreement. A quiz is also included to test your knowledge.

Customs Valuation – First Method of Valuation

Two modules on the First Method (Article 1, Article 8) will help you become familiar with and understand the concept of transaction value, i.e. how to determine the price actually paid or payable. Also, various elements which must be added to the price actually paid or payable as well as those that WCO Members may choose to include or exclude are presented. A quiz is also included to test your knowledge.