World Customs Organization valuation guidelines
E318631
The World Customs Organization valuation guidelines are international standards that provide detailed methods and principles for determining the customs value of imported goods to ensure uniform and fair application of customs duties worldwide.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Commentaries on customs valuation | 1 |
| WCO Valuation Compendium | 1 |
| World Customs Organization valuation guidelines canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T3013322 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: World Customs Organization valuation guidelines Context triple: [Customs Valuation Code, influenced, World Customs Organization valuation guidelines]
-
A.
Customs Valuation Agreement
The Customs Valuation Agreement is a World Trade Organization accord that standardizes how countries determine the customs value of imported goods, primarily based on transaction value, to ensure fair and transparent trade practices.
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B.
Customs Valuation Code
The Customs Valuation Code is an international agreement that standardized how countries determine the customs value of imported goods, aiming to make global trade more transparent and fair.
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C.
Committee on Customs Valuation
The Committee on Customs Valuation is a World Trade Organization body that oversees the implementation and interpretation of the Agreement on Customs Valuation, ensuring fair, uniform, and neutral customs valuation practices among member countries.
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D.
Customs Code of the European Union
The Customs Code of the European Union is the comprehensive legal framework that governs how goods are imported, exported, and transited within the EU’s single customs territory.
-
E.
International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention)
The International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) is a key international treaty that sets standardized principles and practices to streamline and modernize customs procedures worldwide.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: World Customs Organization valuation guidelines Target entity description: The World Customs Organization valuation guidelines are international standards that provide detailed methods and principles for determining the customs value of imported goods to ensure uniform and fair application of customs duties worldwide.
-
A.
Customs Valuation Agreement
The Customs Valuation Agreement is a World Trade Organization accord that standardizes how countries determine the customs value of imported goods, primarily based on transaction value, to ensure fair and transparent trade practices.
-
B.
Customs Valuation Code
The Customs Valuation Code is an international agreement that standardized how countries determine the customs value of imported goods, aiming to make global trade more transparent and fair.
-
C.
Committee on Customs Valuation
The Committee on Customs Valuation is a World Trade Organization body that oversees the implementation and interpretation of the Agreement on Customs Valuation, ensuring fair, uniform, and neutral customs valuation practices among member countries.
-
D.
Customs Code of the European Union
The Customs Code of the European Union is the comprehensive legal framework that governs how goods are imported, exported, and transited within the EU’s single customs territory.
-
E.
International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention)
The International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) is a key international treaty that sets standardized principles and practices to streamline and modernize customs procedures worldwide.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
customs valuation standard
ⓘ
international guideline ⓘ trade facilitation instrument ⓘ |
| aimsTo |
ensure uniform application of customs valuation rules
ⓘ
facilitate international trade ⓘ promote fairness in the assessment of customs duties ⓘ promote transparency in customs valuation ⓘ |
| appliesTo | customs valuation of imported goods ⓘ |
| basedOn |
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994
ⓘ
WTO Customs Valuation Agreement ⓘ
linked to:
Customs Valuation Agreement
|
| clarifiesConcept |
adjustments to transaction value
ⓘ
assists and tooling in customs value ⓘ price actually paid or payable ⓘ related parties in customs valuation ⓘ royalties and licence fees in customs value ⓘ transport and insurance costs in customs value ⓘ valuation of goods supplied free of charge or at reduced cost ⓘ valuation of software and digital elements embedded in goods ⓘ |
| developedBy | World Customs Organization ⓘ |
| geographicalScope |
WCO member countries
ⓘ
WTO member countries applying the Customs Valuation Agreement ⓘ |
| includes |
case studies on customs valuation
ⓘ
interpretative notes on valuation provisions ⓘ practical examples for valuation methods ⓘ |
| language |
English
ⓘ
French ⓘ other official WCO languages ⓘ |
| legalNature |
non-binding international standard
ⓘ
soft law instrument ⓘ |
| maintainedBy | WCO Technical Committee on Customs Valuation ⓘ |
| providesGuidanceOn |
computed value method
ⓘ
deductive value method ⓘ fallback method ⓘ transaction value method ⓘ transaction value of identical goods ⓘ transaction value of similar goods ⓘ |
| publishedIn | WCO Valuation Compendium ⓘ |
| relatedTo |
World Customs Organization
ⓘ
World Trade Organization ⓘ customs valuation ⓘ international trade law ⓘ |
| scope | imported goods ⓘ |
| supportsImplementationOf |
WTO Customs Valuation Agreement
ⓘ
linked to:
Customs Valuation Agreement
national customs valuation legislation ⓘ |
| updatedBy | WCO Technical Committee on Customs Valuation ⓘ |
| usedBy |
customs administrations
ⓘ
customs brokers ⓘ importers ⓘ trade practitioners ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: World Customs Organization valuation guidelines Description of subject: The World Customs Organization valuation guidelines are international standards that provide detailed methods and principles for determining the customs value of imported goods to ensure uniform and fair application of customs duties worldwide.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: World Customs Organization valuation guidelines
World Customs Organization Technical Committee on Customs Valuation
→
product
→
Commentaries on customs valuation
ⓘ
linked to: World Customs Organization valuation guidelines