Background to the Agreement EN
Background to the Agreement FR
WCO Revenue package phase III EN
WCO Revenue package phase III FR
Business Design documentation EN
Business Design documentation FR
Third Party Royalties and Licence Fees EN
Third Party Royalties and Licence Fees FR
Alternate valuation methods EN
Alternate valuation methods FR
Advance rulings for valuation EN
Session I: Introduction and refresher on high level principles of the WTO Valuation Agreement | |
9.30 – 11.00 |
Introductions and content and objectives of the programme
WCO and Technical Committee on Customs Valuation · Their role and activities in the area of Customs valuation
Background to Customs valuation · Refresher on high level principles of the WTO Valuation Agreement · Primacy of the transaction value · Trade facilitation provisions of the Agreement o WTO Decision 6.1
Introduction to the WCO Revenue Package – Valuation tools |
11.00 11.30 |
Tea/Coffee Break |
Session II: Transaction Value – Article 8 adjustments | |
11.30 – 13.00 |
· Royalty and licence fees o TCCV instruments |
13.00 - 14.30 |
Lunch |
Session III: Related Party Transactions and transfer pricing | |
14.30 – 15.30 |
· Related Party transactions o TCCV instruments · Introduction to transfer pricing · Use of Transfer Pricing Study documentation in Customs Valuation o TCCV instruments |
15.30 – 16.00 |
Tea/Coffee Break |
Session IV: Miscellaneous valuation issues | |
16.00 – 17.30 |
· Other technical cases · Etc. |