The Compendium contains the text of the WTO Customs Valuation Agreement, as well as the interpretative notes accompanying the instruments of the Technical Committee on Customs Valuation.

The Agreement describes the Customs Valuation method for imported goods and sets out the provisions for its implementation.

The Technical Committee’s instruments include the definitive interpretations of a number of technical aspects of the Agreement, in the form of advisory opinions, commentaries, case studies and explanatory notes.

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