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 – Full Course



Questions related to Customs valuation are vital in terms of international trade development. The WTO Customs Valuation Agreement is an international agreement which contains six valuation methods to be applied in a hierarchical order when determining the Customs value of imported goods.

The aim of this course is to give learners a general introduction to the Customs Valuation Agreement and knowledge on how and when to apply the different valuation methods. The course will benefit trainees wishing learn about the WTO Customs Valuation Agreement and the different valuation methods for the first time, as well as those seeking information about a specific method in detail.

In the course’s final module, learners can use the Performance Support module. This tool can inform users on which methods to choose and how to navigate the WTO Customs Valuation Agreement.

Course objectives:

At the end of this course, learners will be able to: 

  • Describe the context and general principles of the WTO Customs Valuation Agreement.
  • Describe the different valuation methods used according to the WTO Customs Valuation Agreement and explain how to apply the different valuation methods.

The course will take approximately 10 hours to complete.

This course was developed thanks to the financial support of CCF-Korea.

Modules included:

  • Introduction to the WTO Customs Valuation Agreement
  • Transaction value method
  • Transaction value of identical or similar goods
  • Deductive value method
  • Computed value method
  • Fallback method
  • Customs Valuation Administration and implementation
  • Certificate
Quantity discounts
1-4 5-10 11-50 51+
669,00 568,65 468,30 401,40
Enable Bulk Purchase

Additional information



Product Type



There are no reviews yet.

Be the first to review “Customs Valuation – Full Course”