This subject introduces students to the World Trade Organization (WTO) Valuation Agreement. This Agreement is in use in or will be introduced into all WTO member countries and economies for use by Customs and industry as the method of valuing goods as they cross national borders. Students will acquire the necessary knowledge and skills to determine the value of goods under their national legislation, based on this internationally recognised system. They will examine all methods of valuation under the Agreement, including the impact of related parties, together with specific issues such as discounts, royalties and conditioned sales.
Centre for Customs and Excise Studies
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The information contained in the 2019 CSU Handbook was accurate at the date of publication: September 2018. The University reserves the right to vary the information at any time without notice.