13. Useful links

n World Customs Organization Valuation: http://www.wcoomd.org/en/topics/valuation.aspx

n World Trade Organization WTO Valuation Agreement: http://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm

n Organization for Economic and Commercial Development Centre for Tax Policy: http://www.oecd.org/ctp/tax-policy/

n Informed Compliance Publications – Customs Value: https://www.cbp.gov/trade/rulings/informed-compliance-publications