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Technical Committee on Customs Valuation discusses control practices, examines technical questions and adopts a new instrument

• The Technical Committee on Customs Valuation (TCCV) held its 63^rd Session from 12 to 16 October 2026 with the participation of approximately 100 delegates, representing 50 Customs administrations and two international organizations.
• The Technical Committee adopted a new instrument, Advisory Opinion 28.1, on the Customs valuation of imported goods when additional documentation indicating a different price actually paid or payable is discovered during a physical inspection.
• With seven technical instruments adopted during the past three years, and a total of 105 adopted to date, the TCCV plays a key role in ensuring the uniform interpretation and application of Customs valuation principles and the promotion of valuation practices based on simple and equitable criteria, consistent with commercial practices. 

As the leading international forum for technical discussions on Customs valuation, the TCCV brings together Customs valuation experts twice a year to exchange experiences, address practical challenges and develop a common understanding of the Customs Valuation Agreement (CVA) of the World Trade Organization. During the TCCV, the 105^th instrument was adopted - Advisory Opinion 28.1. Through such technical instruments, discussions on emerging valuation challenges and continued engagement with the private sector, the Technical Committee contributes to greater consistency in Customs valuation operations across jurisdictions and provides greater predictability for trade operators.

(The 63^rd Technical Committee on Customs Valuation (TCCV)

A critical topic for Customs and trade operators

The rules for valuing imports for the purposes of assessing Customs duties calculated on an “ad valorem” basis are defined in the CVA (known formally as the Agreement on Implementation of Article VII of the GATT 1994). The Agreement aims to provide a single international system that is fair, uniform and neutral for the valuation of imported goods for Customs purposes, while prohibiting the use of arbitrary or fictitious Customs values. It provides a Customs valuation system that is primarily based on the transaction value of the imported goods, i.e. the price actually paid or payable for the goods when sold for export to the country of importation (with certain adjustments).

The WCO Technical Committee on Customs Valuation (TCCV) was established to ensure uniform interpretation and application of the CVA at the technical level. Its role is to examine specific problems arising in the day-to-day administration of the Customs valuation system of WTO Members and provide practical guidance based upon the facts presented. The Advisory Opinions, Commentaries, Explanatory Notes, Studies and Case Studies adopted over the years provide practical guidance for applying valuation principles in day-to-day Customs operations and help ensure the consistent application of the CVA by Customs administrations.

As the ways in which goods and services are produced, traded, priced and delivered have evolved significantly over the past three decades, the work of the TCCV has become more relevant, but also more complex than ever. E-commerce, circular business models and transfer pricing, for example, are creating situations that may not have been contemplated when the CVA was negotiated, presenting new and increasingly complex questions for Customs administrations and businesses in applying the CVA.

Moreover, although import duties have been reduced to trivial levels in many developed countries, or have even disappeared altogether, the rules that are used for their calculation remain relevant. Indeed, a number of countries levy value added tax (VAT), excise, or sales taxes on imported products, and Customs authorities commonly apply the Customs valuation rules to determine these kinds of taxes on imports. These rules also are used by Customs authorities to administer non-revenue measures, such as import quotas, rules of origin and the collection of trade statistics. Meanwhile, valuation remains a key issue for Customs and the private sector in developing countries where contribution of Customs duties and taxes to government revenue is significant.

New Advisory Opinion

The TCCV 63^rd Session was preceded by a three-week discussion phase using an online work platform, enabling delegates to exchange views on specific technical questions. This phase was particularly active, allowing delegates to make progress on several key issues. During the session itself, the Technical Committee examined seven technical questions continuing from previous sessions, alongside two new questions.

Discussions related to a technical question submitted by Guatemala, which began in the 61^st TCCV Session, concluded with the adoption of a new instrument, Advisory Opinion 28.1, which relates to the Customs valuation of imported goods when additional documentation indicating a different price actually paid or payable is discovered during a physical inspection.

The Advisory Opinion clarifies that, once the truth and accuracy of the additional documentation have been verified, the Customs value should be determined using the transaction value method, based on the verified documentation. The opinion represents the 105^th instrument adopted by the TCCV and will be submitted to the WCO Council for approval during its June 2027 sessions. It will be published in the Customs Valuation Compendium and on the WCO Trade Tools platform.

Showcasing Members’ initiatives

During the session, a special forum was held during which four Members presented new and innovative approaches to valuation control.

The Receita Federal of Brazil explained how it is developing specialized tools to handle audit documents from different sources, estimate the probability of various types of errors (including valuation), and consolidate data from multiple institutional sources to support advanced analytics and reporting. These tools would support Customs valuation control by facilitating the identification of declarations containing similar goods.

China Customs introduced a tool called the “AI Expert Assistant for Tariff” which uses artificial intelligence (AI) models to analyze import data in order to identify potential under-valuation risks.

The European Union introduced its Customs reform and the EU Customs Authority with the role of managing the EU Customs Data Hub, a centralized platform that will collect, process, connect and store all relevant Customs data at the EU-level in one central platform.

Uruguay Customs explained how shipments transported by postal and express operators are processed as well as its control methods, including its valuation treatment for E-commerce transactions where customers pay through credits and rewards.