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.

 

 

Valeur en douane – Cours 2 – Méthodes d’évaluation avancées

Customs Valuation 2

Customs value constitutes the basis for the assessment of Customs duties and taxes. A lack of knowledge often results in the submission of declarations with incorrect Customs values because all the elements necessary for their determination were not taken into consideration. When such incorrect declarations are identified during Customs valuation control process, adjustments are made to the declared value with an additional assessment of duties and taxes and sometimes penalties.

Customs Valuation – Course 2 – Advanced valuation methods

Customs Valuation 2

Customs value constitutes the basis for the assessment of Customs duties and taxes. A lack of knowledge often results in the submission of declarations with incorrect Customs values because all the elements necessary for their determination were not taken into consideration. When such incorrect declarations are identified during Customs valuation control process, adjustments are made to the declared value with an additional assessment of duties and taxes and sometimes penalties.