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HMRC internal manual

Guidance on the Audit of Customs Values

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HM Revenue & Customs
Updated
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Introduction: other sources of information

These include:

EC Compendium of Customs Valuation texts of the Customs Code Committee Customs Valuation Section (CVS)

This compendium contains:

  • commentaries of the CVS
  • conclusions of the CVS
  • other measures and
  • judgements of the European Court of Justice (ECJ) relevant to customs valuation.

 

World Customs Organisation (WCO) Customs Valuation Compendium

This compendium contains:

  • The World Trade Organisation (WTO) Valuation Agreement, which is also known as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994
  • Article VII of the General Agreement on Tariffs and Trade 1994
  • Decisions of the WTO Customs Valuation Committee and
  • Texts issued by the WCO Technical Committee on Customs Valuation:
    1. Advisory Opinions (AO)
    2. Commentaries (Comm)
    3. Explanatory Notes (EN)
    4. Case Studies (CS) and
    5. Studies
     
    
  • Brief details of rulings issued and published by Customs Administrations.
     

Valuation Liaison Officers (VLOs) and the Valuation Unit of Expertise hold copies of these sources of information (see also GACV46050).