5.2. Publication of Laws

5. Transparency in the administration of Customs valuation

Article 12 of the Valuation Agreement requires governments to publish and/or otherwise make available to interested parties, all laws, regulations, administrative directives and other legal instruments concerning Customs valuation.

Over the more than 30 years of application of the system by many countries, it has been found that following a strategy of openness and full disclosure by a government leads to improved compliance.