Customs Valuation – What is it all about?

How are goods valued at the border? This micro course introduces the key principles of the WTO Customs Valuation Agreement. Learn about the core valuation methods, their sequence of application, and the central role of the transaction value method. You will also explore the conditions under which alternative valuation methods may be used in cross-border trade.

Course Structure:

1. What is Customs Valuation?
2. Valuation methods
3. When transaction value cannot be used
4. Other valuation methods
5. Using transaction value