
This lesson will help you understand the contents of an ATA Carnet as a temporary admission document, to become familiar with the procedures to complete an ATA Carnet for various users and to understand the associated customs procedures to follow at entry and exit. A quiz is also included to test your knowledge.

This lesson will enable you to understand the contents of a CPD Carnet as a temporary admission document of private and commerical roadd vehicles, to become familiar with the procedure to complete a CPD Carnet in various cases, to understand the associated procedures to follow at entry and exit. A quiz is also included to test your knowledge.

The Transfer Pricing e-learning modules have been jointly developed by the WCO and the OECD. They aim to equip you with the knowledge and skills needed for a proper understanding of the issues related to Transfer Pricing. This module is an Introduction.

The Transfer Pricing e-learning modules have been jointly developed by the WCO and the OECD. They aim to equip you with the knowledge and skills needed for a proper understanding of the issues related to Transfer Pricing. In this module you will learn about associated enterprises, as well as about the importance of comparability analysis and the arm’s length principle.

The Transfer Pricing e-learning modules have been jointly developed by the WCO and the OECD. They aim to equip you with the knowledge and skills needed for a proper understanding of the issues related to Transfer Pricing. On this module you will learn how they work, when to use them and their strengths & weaknesses.

The Transfer Pricing e-learning modules have been jointly developed by the WCO and the OECD. They aim to equip you with the knowledge and skills needed for a proper understanding of the issues related to Transfer Pricing. In this module comparative studies of customs valuation and transfer pricing methods are presented.

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.

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.

This module will help you become familiar with the principles for applying the second and third valuation methods. A quiz is also included to test your knowledge.