In application of Article 13.1 of the EU Council Directive 2006/112/CE on the common system of the value added tax, all orders for goods and services provided by the WCO are invoiced exclusive of VAT since the WCO is regarded as non-taxable person in respect to the activities or transactions in which it engages as public authority within its scope of activity defined in the Convention of 15 December 1950 establishing a Customs Co-operation Council, even where it collects dues, fees, contributions or payments in connection with those activities or transactions.

Customs Valuation Course



Customs valuation issues are vital in terms of international trade development. The WTO Valuation Agreement is the only international valuation reference and must consequently be applied uniformly by all Customs administrations.

Once they have completed the training, you should have gained an understanding of the key concepts of the WTO Valuation Agreement, namely :

  • Familiarity with the context and general principles of the Agreement.
  • Understanding and knowing how to apply the Agreement, and especially the different valuation methods.
  • Grasping how the Agreement should be applied within administrations.

The teaching offered may serve as basic or ongoing training.

This course development was funded by CCF Korea.

It should take around 15 hours to complete the course.

Modules included:

  • Customs Valuation – General Principles
  • Customs Valuation – First Method of Valuation
  • Customs Valuation – Transaction value of identical or similar goods
  • Customs Valuation – Deductive value method
  • Customs Valuation – Valuation using the computed value method
  • Customs Valuation – The fallback method of valuation
  • Customs Valuation – General Articles (Articles 9 to 17)
  • Customs Valuation – Implementation and administration of the Agreement
  • Customs Valuation – WTO Valuation Committee decisions and instruments of the WCO Technical Committee on Customs Valuation
  • Customs Valuation – Course Certificate
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Additional information



Product Type


Duration: 15 hr


Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above

Operating System

Windows XP or higher

Browser Support

Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher


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