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Tax and Duty Manual. Customs Manual on Valuation. The information in this document is provided as a guide only and is not professional advice, Customs valuation plays a fundamental role in the import of goods. It is the methodology that countries use to value imported goods in order to collect duty. The WTO Customs Valuation Agreement sets out a fair, uniform and neutral system for determining the value of imported goods which customs officials levy Customs Valuation. Handbook. How to establish the value for duty of imported goods World Trade Organization Customs Valuation Agreement. Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Notification No. 94/2007 - Customs (N.T.). 1. Short title, commencement and EAC Customs Valuation Manual. Posted in Customs. A Guide to the Customs Valuation of Imported Goods the East African Community