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General

DS reports

Practice

Preamble

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Article 1

Transaction value

DS reports

Practice

Article 2

Value of identical goods sold for export to the same country

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Practice

Article 3

Value of similar goods sold for export to the same country

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Article 4

Order of application of the methods in Articles 5 and 6

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Article 5

Price at which goods sold to unrelated persons

DS reports

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Article 6

Computed value

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Article 7

Reasonable means on the basis of data available in the country of importation

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Article 8

Rules on customs valuation – adjustments (additions and exclusions) to transaction value under Article 1

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Practice

Article 9

Currency conversion for determination of customs value

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Article 10

Non-disclosure of confidential information

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Article 11

Right of appeal

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Article 12

Publication in conformity with Article X of the GATT 1994

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Article 13

Guarantee in the form of a surety, a deposit or some other appropriate instrument

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Article 14

Annexes I, II and III an integral part of Agreement

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Article 15

Definition of terms used in the Agreement

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Article 16

The right to an explanation in writing

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Article 17

Rights of customs administrations to satisfy themselves as to the truth or accuracy

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Practice

Article 18

Institutions

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Practice

Article 19

Consultations and Dispute Settlement

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Article 20

Special and Differential Treatment

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Practice

Article 21

Reservations

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Practice

Article 22

National Legislation

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Practice

Article 23

Review

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Practice

Article 24

Secretariat

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Annex I

Interpretative Notes

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Annex II

Technical Committee on Customs Valuation

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Practice

Annex III

Special and differential treatment

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Practice