2018 Knowledge Academy

Thursday 5 July

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

Advisory Opinion 4.15 EN

Advisory Opinion 4.15 FR

Advisory Opinion 4.6 EN

Advisory Opinion 4.6 FR

Valuation of Software EN

Valuation of Software FR

Related Party Transaction EN

Related Party Transaction FR

Case Study 10.1 EN

Case Study 10.1 FR

Transfer Pricing EN

Transfer Pricing FR

Case Study 14.1 EN

Case Study 14.1 FR

Case Study 14.2 EN

Case Study 14.2 FR

Revenue Package EN

Revenue Package 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


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.