The e-learning modules listed on this page are all relevant to the WCO’s Revenue Package programme, designed to assist Members with fair and efficient revenue collection. Please see this link for further information on the programme and additional tools and instruments : http://www.wcoomd.org/en/topics/key-issues/revenue-package.aspx.

An introduction to the WCO Revenue Package.

The main aim of this course is to help trainees use the Harmonized System Nomenclature in a consistent and effective manner and thus facilitate the classification of internationally traded goods.


  • Provide trainees with the necessary tools to understand the major issues and importance of the Harmonized System, its application and scope.
  • Show the Nomenclature structure (macro and micro structures) and provide a methodology to understand the thinking behind its organization and operation.
  • Provide trainees with effective and suitable resources to understand and take ownership of the Nomenclature methodology.
  • By means of goods classification exercises, equip the trainees with the knowledge required to apply the Harmonized System Nomenclature correctly.

The teaching offered may serve as basic or ongoing training.

Customs valuation issues are vital in terms of international trade development. The WTO Valuation Agreement is the only international valuation reference and must consequently be applied uniformly by all Customs administrations.

Once they have completed the training, the Customs officers should have gained an understanding of the key concepts of the WTO Valuation Agreement, namely :

  • Familiarity with the context and general principles of the Agreement.
  • Understanding and knowing how to apply the Agreement, and especially the different valuation methods.
  • Grasping how the Agreement should be applied within administrations.

The teaching offered may serve as basic or ongoing training.

This course co-developed with the OECD aims to explain the stakes and problems of transfer pricing on both tax and customs points of view.

The overall course has a duration of approximatively 6 hours.

Rules of origin is a complex subject, and negotiations to harmonize the rules are still ongoing. The WCO has developed an initial lesson dealing with the definition of rules of origin and what the rules involve. It will be supplemented by lessons on origin terminology.

Discover the main changes to the 2017 version of the Harmonized System.