WCO Academy, World Customs Organization
Content by WCO Academy, World Customs Organization
Origin of goods
The rules of non-preferential origin are specific provisions, developed from principles established by national legislation or international agreements ('origin criteria'), applied by a country to determine the origin of goods.
Harmonized System (HS)
The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature. It is set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System.
Transaction value method
The customs value primarily bases on the transaction value of imported goods, which is the price actually paid or payable for the goods when sold for export to the country of importation, plus, certain adjustments of costs and charges.
Popular glossary
Transaction value method
The customs value primarily bases on the transaction value of imported goods, which is the price actually paid or payable for the goods when sold for export to the country of importation, plus, certain adjustments of costs and charges.
Harmonized System (HS)
The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature. It is set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System.
Origin of goods
The rules of non-preferential origin are specific provisions, developed from principles established by national legislation or international agreements ('origin criteria'), applied by a country to determine the origin of goods.