### Question
What is the definition of Customs Valuation Agreement?


### Answer
The definition of **Customs Valuation Agreement** is as follows in *19 U.S.C. § 4531*:

> the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 3511(d)(8) of this title

#### Citation:
  - *19 U.S.C. § 4531*
  - Heading: **CHAPTER 29-UNITED STATES&ndash;MEXICO&ndash;CANADA AGREEMENT IMPLEMENTATION > SUBCHAPTER II-CUSTOMS PROVISIONS**

