Access by Topic: Transaction value

Relevant texts identified in the agreements of the WTO
 

1.  


Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994

Article 1

Article 2

Article 3




Business Guide Chapters
 

1.  


Valuation of Goods for Customs Purposes

Rules of the Agreement on Customs Valuation

Instances when customs can reject the transaction value declared by the importer