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Customs Valuation
PLEASE NOTE THAT ALL E-LEARNING COURSES ARE ONLY ACCESSIBLE AND VALID FOR A SPECIFIC TIME PERIOD AFTER ALLOCATION
Customs Valuation Course Modules:
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Customs valuation, general principles
Understand the concept of Customs valuation and the foundations and structure of the WTO Agreement.
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Transaction value method (Art. 1&8)
Become familiar with and understand the concept of transaction value, i.e. how to determine the price actually paid or payable.
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Transaction value of identical or similar goods
Be familiar with the principles for applying the second and third valuation methods.
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Deductive value method
Understand the principles set out in Article 4. Know how to apply the valuation method described in Article 5 of the Agreement.
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Computed value method
Know how to apply the fallback method of valuation.
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General Articles (Articles 9 to 17)
Understand the general rules relating to the application of Articles 9 to 17 of the Agreement.
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Implementation & administration of the Agreement
Be familiar with the role of the WTO Valuation Committee and the WCO Technical Committee on Customs Valuation.
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Decisions and Instruments
Understand the WTO Valuation Committee decisions and instruments of the WCO Technical Committee.
