World Customs Organization Technical Committee on Customs Valuation

E605947

international expert body subsidiary body technical committee

The World Customs Organization Technical Committee on Customs Valuation is an expert body that develops, interprets, and provides guidance on international customs valuation rules to ensure uniform application of the WTO Customs Valuation Agreement worldwide.

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All labels observed (3)

Label	Occurrences
WCO Technical Committee on Customs Valuation	4
Technical Committee on Customs Valuation	1
World Customs Organization Technical Committee on Customs Valuation canonical	1

How this entity was disambiguated

This entity first appeared as the object of triple T6519912 — 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 Technical Committee on Customs Valuation
Context triple: [Committee on Customs Valuation, cooperatesWith, World Customs Organization Technical Committee on Customs Valuation]

A. World Customs Organization valuation guidelines
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.
B. 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.
C. 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.
D. 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.
E. Technical Committee on Rules of Origin
The Technical Committee on Rules of Origin is a specialized body that develops, clarifies, and harmonizes international rules used to determine the country of origin of traded goods.
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 Technical Committee on Customs Valuation
Target entity description: The World Customs Organization Technical Committee on Customs Valuation is an expert body that develops, interprets, and provides guidance on international customs valuation rules to ensure uniform application of the WTO Customs Valuation Agreement worldwide.

A. World Customs Organization valuation guidelines
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.
B. 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.
C. 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.
D. 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.
E. Technical Committee on Rules of Origin
The Technical Committee on Rules of Origin is a specialized body that develops, clarifies, and harmonizes international rules used to determine the country of origin of traded goods.
F. None of above. chosen

Statements (46)

Predicate	Object
instanceOf	international expert body ⓘ subsidiary body ⓘ technical committee ⓘ
affiliatedWith	World Trade Organization ⓘ
composedOf	customs valuation experts from member administrations ⓘ representatives of WTO Members ⓘ
field	customs law ⓘ customs valuation ⓘ international trade ⓘ trade facilitation ⓘ
goal	to foster consistent interpretation of the WTO Customs Valuation Agreement ⓘ to reduce disputes related to customs valuation in international trade ⓘ
language	English ⓘ French ⓘ other official WCO languages ⓘ
legalBasis	Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 ⓘ linked to: Agreement on Implementation of Article VII of GATT 1994 WTO Customs Valuation Agreement ⓘ linked to: Customs Valuation Agreement
mandate	to examine technical questions arising in the day-to-day administration of the WTO Customs Valuation Agreement ⓘ to issue advisory opinions on customs valuation ⓘ to prepare commentaries and explanatory notes on customs valuation ⓘ to study specific valuation problems submitted by customs administrations ⓘ
meetingFrequency	periodic ⓘ
meetsAt	World Customs Organization headquarters, Brussels, Belgium ⓘ
parentOrganization	World Customs Organization ⓘ
product	Advisory Opinions on customs valuation ⓘ Case studies on customs valuation ⓘ Commentaries on customs valuation ⓘ linked to: World Customs Organization valuation guidelines Explanatory Notes on customs valuation ⓘ
purpose	to develop and interpret international customs valuation rules ⓘ to ensure uniform application of the WTO Customs Valuation Agreement worldwide ⓘ to promote transparency and predictability in customs valuation ⓘ to provide technical guidance on customs valuation to customs administrations ⓘ
shortName	TCCV ⓘ WCO Technical Committee on Customs Valuation ⓘ linked to: World Customs Organization Technical Committee on Customs Valuation
supports	implementation of the WTO Customs Valuation Agreement by customs administrations ⓘ
topic	customs valuation of assists ⓘ customs valuation of goods supplied on consignment ⓘ customs valuation of goods under transfer pricing arrangements ⓘ customs valuation of related party transactions ⓘ customs valuation of royalties and licence fees ⓘ customs valuation of software and digital products ⓘ interpretation of the six methods of customs valuation under the WTO Customs Valuation Agreement ⓘ transaction value method of customs valuation ⓘ treatment of discounts and rebates in customs valuation ⓘ
worksWith	WCO Secretariat ⓘ WTO Committee on Customs Valuation ⓘ linked to: Committee on Customs Valuation

How these facts were elicited

Referenced by (6)

Full triples — surface form annotated when it differs from this entity's canonical label.

Committee on Customs Valuation → cooperatesWith → World Customs Organization Technical Committee on Customs Valuation ⓘ

Harmonized System Committee → relatedTo → Technical Committee on Customs Valuation ⓘ

subject linked to: HSC