PL: Porozumienie WTO o wycenie celnej | DE: WTO-Zollwertabkommen
Definition
The WTO Agreement on Implementation of Article VII of GATT (Customs Valuation Agreement) establishes six methods for determining customs value, with priority given to the transaction value method. The agreement binds all WTO members and forms the basis of Articles 70-74 of the Union Customs Code.
Legal Basis
Art. VII GATT; Porozumienie o wycenie celnej WTO