Valuation

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List of WTO Members

Article VII of the General Agreement on Tariffs and Trade 1994

Valuation for Customs Purposes

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Note to Article VII

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

General Introductory Commentary

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Part I - Rules on custom valuation

Article 1

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Article 2

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Article 3

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Article 4

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Article 5

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Article 6

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Article 7

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Article 8

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Article 9

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Article 10

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Article 11

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Article 12

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Article 13

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Article 14

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Article 15

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Article 16

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Article 17

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Part II - Administration, consultations and dispute settlement

Article 18 - Institutions

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Article 19 - Consultations and Dispute Settlement

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Part III - Special and differential treatment

Article 20

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Part IV - Final provisions

Article 21 - Reservations

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Article 22 - National Legislation

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Article 23 - Review

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Article 24 - Secretariat

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Annexes

Annex I

Interpretatives Notes

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Annex II

Technical Committee on Customs Valuation

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Annex III

Annex III

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