Customs Valuation Agreement
E82276
The Customs Valuation Agreement is a World Trade Organization accord that standardizes how countries determine the customs value of imported goods, primarily based on transaction value, to ensure fair and transparent trade practices.
All labels observed (6)
How this entity was disambiguated
This entity first appeared as the object of triple T667303 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Customs Valuation Agreement Context triple: [Uruguay Round (1986–1994), producedAgreement, Customs Valuation Agreement]
-
A.
Reciprocal Trade Agreements Act
The Reciprocal Trade Agreements Act was a 1934 U.S. law that empowered the president to negotiate bilateral tariff-reduction agreements, marking a major shift toward freer international trade and away from protectionism.
-
B.
Arusha Declaration on Integrity in Customs
The Arusha Declaration on Integrity in Customs is an international framework adopted by customs administrations to promote transparency, combat corruption, and strengthen ethical standards in customs operations worldwide.
-
C.
New York Agreement
The New York Agreement is a component accord of the broader Chapultepec Peace Accords that helped formalize and support the negotiated end to El Salvador’s civil war.
-
D.
BRUSA Agreement
The BRUSA Agreement was a World War II-era intelligence-sharing pact between the United States and the United Kingdom that laid the foundation for modern Anglo-American signals intelligence cooperation.
-
E.
Hague Agreement
The Hague Agreement is an international treaty that allows creators to register industrial designs in multiple countries through a single, centralized application system.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Customs Valuation Agreement Target entity description: The Customs Valuation Agreement is a World Trade Organization accord that standardizes how countries determine the customs value of imported goods, primarily based on transaction value, to ensure fair and transparent trade practices.
-
A.
Reciprocal Trade Agreements Act
The Reciprocal Trade Agreements Act was a 1934 U.S. law that empowered the president to negotiate bilateral tariff-reduction agreements, marking a major shift toward freer international trade and away from protectionism.
-
B.
Arusha Declaration on Integrity in Customs
The Arusha Declaration on Integrity in Customs is an international framework adopted by customs administrations to promote transparency, combat corruption, and strengthen ethical standards in customs operations worldwide.
-
C.
New York Agreement
The New York Agreement is a component accord of the broader Chapultepec Peace Accords that helped formalize and support the negotiated end to El Salvador’s civil war.
-
D.
BRUSA Agreement
The BRUSA Agreement was a World War II-era intelligence-sharing pact between the United States and the United Kingdom that laid the foundation for modern Anglo-American signals intelligence cooperation.
-
E.
Hague Agreement
The Hague Agreement is an international treaty that allows creators to register industrial designs in multiple countries through a single, centralized application system.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
World Trade Organization agreement
ⓘ
international trade agreement ⓘ multilateral treaty ⓘ |
| administeredBy | World Trade Organization ⓘ |
| aimsTo |
facilitate international trade by reducing valuation disputes
ⓘ
promote fairness in the application of customs duties ⓘ |
| alsoKnownAs |
Customs Valuation Agreement
ⓘ
surface form:
Agreement on Customs Valuation
|
| appliesTo | imported goods ⓘ |
| basedOnPrinciple | transaction value ⓘ |
| bindingOn | all WTO members ⓘ |
| concludedAt |
Uruguay Round (1986–1994)
ⓘ
surface form:
Uruguay Round of multilateral trade negotiations
|
| contains |
provisions on treatment of assists in customs value
ⓘ
provisions on treatment of royalties and licence fees in customs value ⓘ provisions on treatment of transport, insurance and related costs ⓘ special and differential treatment provisions for developing countries ⓘ |
| defines | transaction value as the price actually paid or payable for the goods when sold for export to the country of importation ⓘ |
| encourages | use of objective and quantifiable data in customs valuation ⓘ |
| enteredIntoForce | 1 January 1995 ⓘ |
| establishes | hierarchy of customs valuation methods ⓘ |
| fallbackMethod | reasonable means consistent with the principles and general provisions of the agreement and of Article VII of GATT 1994 ⓘ |
| fullName |
Agreement on Implementation of Article VII of GATT 1994
ⓘ
surface form:
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994
|
| language |
English
ⓘ
French ⓘ Spanish ⓘ |
| legalBasisOf |
Customs Valuation Agreement
self-linksurface differs
ⓘ
surface form:
WTO customs valuation rules
|
| legalStatus |
Annex 1A: Multilateral Agreements on Trade in Goods
ⓘ
surface form:
Annex 1A agreement to the Marrakesh Agreement Establishing the World Trade Organization
|
| linkedTo |
Article VII of the General Agreement on Tariffs and Trade
ⓘ
surface form:
Article VII of the General Agreement on Tariffs and Trade 1994
|
| memberObligation |
to base customs valuation primarily on transaction value
ⓘ
to establish administrative procedures consistent with the agreement ⓘ |
| monitoredBy |
Committee on Customs Valuation
ⓘ
surface form:
WTO Committee on Customs Valuation
|
| predecessor |
Agreement on Implementation of Article VII of GATT 1994
ⓘ
surface form:
1979 GATT Agreement on Implementation of Article VII
|
| primaryMethod | transaction value of the imported goods ⓘ |
| primaryObjective |
to ensure transparency and predictability in customs valuation
ⓘ
to preclude the use of arbitrary or fictitious customs values ⓘ to provide a fair, uniform and neutral system for the valuation of goods for customs purposes ⓘ |
| prohibits |
use of arbitrary or fictitious customs values
ⓘ
use of minimum customs values ⓘ |
| providesFor | technical assistance to developing country members on customs valuation ⓘ |
| replaced | many national systems based on officially established or notional values ⓘ |
| requires |
publication of laws, regulations, judicial decisions and administrative rulings of general application relating to customs valuation
ⓘ
right of appeal in customs valuation matters ⓘ |
| scope | determination of customs value for ad valorem duties ⓘ |
| secondaryMethod |
computed value method
ⓘ
deductive value method ⓘ transaction value of identical goods ⓘ transaction value of similar goods ⓘ |
| shortName |
CVA
ⓘ
Customs Valuation Agreement self-linksurface differs ⓘ
surface form:
WTO Customs Valuation Agreement
|
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Customs Valuation Agreement Description of subject: The Customs Valuation Agreement is a World Trade Organization accord that standardizes how countries determine the customs value of imported goods, primarily based on transaction value, to ensure fair and transparent trade practices.
Referenced by (21)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Agreement on Customs Valuation
this entity surface form:
WTO Customs Valuation Agreement
this entity surface form:
WTO Customs Valuation Agreement
this entity surface form:
Agreement on Customs Valuation
this entity surface form:
WTO customs valuation rules
this entity surface form:
Agreement on Customs Valuation
this entity surface form:
Agreement on Customs Valuation
Agreement on Implementation of Article VII of GATT 1994
→
commonName
→
Customs Valuation Agreement
ⓘ
this entity surface form:
WTO Customs Valuation Agreement
Agreement on Implementation of Article VII of GATT 1994
→
alsoKnownAs
→
Customs Valuation Agreement
ⓘ
this entity surface form:
WTO Customs Valuation Agreement principles
Article VII of the General Agreement on Tariffs and Trade
→
relatedInstrument
→
Customs Valuation Agreement
ⓘ
this entity surface form:
WTO Customs Valuation Agreement
this entity surface form:
Agreement on Customs Valuation
this entity surface form:
WTO Customs Valuation Agreement
World Customs Organization valuation guidelines
→
supportsImplementationOf
→
Customs Valuation Agreement
ⓘ
this entity surface form:
WTO Customs Valuation Agreement
this entity surface form:
World Trade Organization Customs Valuation Agreement
this entity surface form:
WTO Customs Valuation Agreement
this entity surface form:
Agreement on Customs Valuation
Brazil – Measures Affecting Imports of Retreaded Tyres
→
agreementInvoked
→
Customs Valuation Agreement
ⓘ
this entity surface form:
Agreement on Customs Valuation