Article 1 
The position to be taken on the Union’s behalf within the Technical Committee on Customs Valuation, established under the auspices of the World Customs Organization, with regard to the adoption of advisory opinions, commentaries, explanatory notes, case studies, studies and similar acts concerning the valuation of imported goods for customs purposes under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, and to the preparation of such acts, shall be established in accordance with the principles, criteria and orientations laid down in Section I of the Annex to this Decision.
Article 2 
The specification of the Union’s position to be taken under Article 1 shall be conducted in accordance with the specification laid down in Section II of the Annex.
Article 3 
The position to be taken on the Union’s behalf within the Technical Committee on Rules of Origin, established under the auspices of the World Customs Organization, with regard to the adoption of advisory opinions, information and advice, and similar acts, concerning the determination of the origin of goods under the Agreement on Rules of Origin, and to the preparation of such acts, shall be established in accordance with the principles, criteria and orientations laid down in Section I of the Annex to this Decision.
Article 4 
The specification of the Union’s position to be taken under Article 3 shall be conducted in accordance with the specification laid down in Section II of the Annex.
Article 5 
This Decision shall enter into force on the date of its adoption. It shall expire on 31 December 2025.