Customs Valuation Agreement

E82276

World Trade Organization agreement international trade agreement multilateral treaty

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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All labels observed (6)

Label	Occurrences
Agreement on Customs Valuation	9
WTO Customs Valuation Agreement	8
Customs Valuation Agreement canonical	4
WTO Customs Valuation Agreement principles	1
WTO customs valuation rules	1
World Trade Organization Customs Valuation Agreement	1

How this entity was disambiguated

This entity first appeared as the object of triple T667303 — 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: Customs Valuation Agreement
Context triple: [Uruguay Round (1986–1994), producedAgreement, Customs Valuation Agreement]

A. Reciprocal Trade Agreements Act
The Reciprocal Trade Agreements Act was a 1934 U.S. law that empowered the president to negotiate bilateral tariff-reduction agreements, marking a major shift toward freer international trade and away from protectionism.
B. Arusha Declaration on Integrity in Customs
The Arusha Declaration on Integrity in Customs is an international framework adopted by customs administrations to promote transparency, combat corruption, and strengthen ethical standards in customs operations worldwide.
C. New York Agreement
The New York Agreement is a component accord of the broader Chapultepec Peace Accords that helped formalize and support the negotiated end to El Salvador’s civil war.
D. BRUSA Agreement
The BRUSA Agreement was a World War II-era intelligence-sharing pact between the United States and the United Kingdom that laid the foundation for modern Anglo-American signals intelligence cooperation.
E. Hague Agreement
The Hague Agreement is an international treaty that allows creators to register industrial designs in multiple countries through a single, centralized application system.
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: Customs Valuation Agreement
Target entity description: 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.

A. Reciprocal Trade Agreements Act
The Reciprocal Trade Agreements Act was a 1934 U.S. law that empowered the president to negotiate bilateral tariff-reduction agreements, marking a major shift toward freer international trade and away from protectionism.
B. Arusha Declaration on Integrity in Customs
The Arusha Declaration on Integrity in Customs is an international framework adopted by customs administrations to promote transparency, combat corruption, and strengthen ethical standards in customs operations worldwide.
C. New York Agreement
The New York Agreement is a component accord of the broader Chapultepec Peace Accords that helped formalize and support the negotiated end to El Salvador’s civil war.
D. BRUSA Agreement
The BRUSA Agreement was a World War II-era intelligence-sharing pact between the United States and the United Kingdom that laid the foundation for modern Anglo-American signals intelligence cooperation.
E. Hague Agreement
The Hague Agreement is an international treaty that allows creators to register industrial designs in multiple countries through a single, centralized application system.
F. None of above. chosen

Statements (48)

Predicate	Object
instanceOf	World Trade Organization agreement ⓘ international trade agreement ⓘ multilateral treaty ⓘ
administeredBy	World Trade Organization ⓘ
aimsTo	facilitate international trade by reducing valuation disputes ⓘ promote fairness in the application of customs duties ⓘ
alsoKnownAs	Agreement on Customs Valuation ⓘ linked to: Customs Valuation Agreement
appliesTo	imported goods ⓘ
basedOnPrinciple	transaction value ⓘ
bindingOn	all WTO members ⓘ
concludedAt	Uruguay Round of multilateral trade negotiations ⓘ linked to: Uruguay Round (1986–1994)
contains	provisions on treatment of assists in customs value ⓘ provisions on treatment of royalties and licence fees in customs value ⓘ provisions on treatment of transport, insurance and related costs ⓘ special and differential treatment provisions for developing countries ⓘ
defines	transaction value as the price actually paid or payable for the goods when sold for export to the country of importation ⓘ
encourages	use of objective and quantifiable data in customs valuation ⓘ
enteredIntoForce	1 January 1995 ⓘ
establishes	hierarchy of customs valuation methods ⓘ
fallbackMethod	reasonable means consistent with the principles and general provisions of the agreement and of Article VII of GATT 1994 ⓘ
fullName	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
language	English ⓘ French ⓘ Spanish ⓘ
legalBasisOf	WTO customs valuation rules ⓘ linked to: Customs Valuation Agreement
legalStatus	Annex 1A agreement to the Marrakesh Agreement Establishing the World Trade Organization ⓘ linked to: Annex 1A: Multilateral Agreements on Trade in Goods
linkedTo	Article VII of the General Agreement on Tariffs and Trade 1994 ⓘ linked to: Article VII of the General Agreement on Tariffs and Trade
memberObligation	to base customs valuation primarily on transaction value ⓘ to establish administrative procedures consistent with the agreement ⓘ
monitoredBy	WTO Committee on Customs Valuation ⓘ linked to: Committee on Customs Valuation
predecessor	1979 GATT Agreement on Implementation of Article VII ⓘ linked to: Agreement on Implementation of Article VII of GATT 1994
primaryMethod	transaction value of the imported goods ⓘ
primaryObjective	to ensure transparency and predictability in customs valuation ⓘ to preclude the use of arbitrary or fictitious customs values ⓘ to provide a fair, uniform and neutral system for the valuation of goods for customs purposes ⓘ
prohibits	use of arbitrary or fictitious customs values ⓘ use of minimum customs values ⓘ
providesFor	technical assistance to developing country members on customs valuation ⓘ
replaced	many national systems based on officially established or notional values ⓘ
requires	publication of laws, regulations, judicial decisions and administrative rulings of general application relating to customs valuation ⓘ right of appeal in customs valuation matters ⓘ
scope	determination of customs value for ad valorem duties ⓘ
secondaryMethod	computed value method ⓘ deductive value method ⓘ transaction value of identical goods ⓘ transaction value of similar goods ⓘ
shortName	CVA ⓘ WTO Customs Valuation Agreement ⓘ linked to: Customs Valuation Agreement

How these facts were elicited