G/VAL/N/2/NAM/1  
 
11 December  2020 
(20-8967) Page: 1/4 
Committee on Customs Valuation  Original: English  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECK -LIST OF ISSUES  
NAMIBIA  
The following submission, dated 8 December  2020, is being circulated at the request of the 
delegation of Namibia . 
 
 
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1. Questions concerning Article  1: 
(a) Sales between related persons:  
(i) Are sales between related persons subject to special provisions?  
Provisions for dealing with sales between related persons in the context of the transaction 
value method are found in Section 76(1), (2), (3) of the Customs and Excise Act 20 of 1998 
as amended.  
(ii) Is the fact of intercompany prices prima  facie considered as grounds for 
regard ing the respective prices as being influenced?  
No. the fact that the buyer and seller are related within the meaning of Section 76 (2) (a) is 
not in itself grounds for regarding the transaction value as unacceptable. Section 76 (3) of the 
Act provides that  the transaction value may be used if the person clearing the goods proves 
that the relationship  between the seller and buyer did not influence the price paid or payable 
for the goods.  
(iii) What is the provision for giving the communication of the afore -mentioned 
grounds in writing if the importer so requests? (Article  1.2(a))  
Provisions for giving the grounds for considering that the relationship has influenced the price 
shall be communicated in writing if the importer so requests and is stipulated under the 
transaction value method in Section 76(3) of the Customs and Excise Act 20 of 1998 as 
amended.  
(iv) How has Article  1.2(b) been implemented?  
The importer has to demonstrate that such values are closely approximated to one occurring 
at or about the same time or on request to use Method 5 (deduct ive) and Method 6  
(computed).  These provisions are provided under Section 76(3),  (7) and (8) of the Customs 
and Excise Act 20 of 1998 as amended.  G/VAL/N/2/NAM/1  
 
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  (b) Price of lost or damaged goods:  
Are there any  special provisions or practical arrangements concerning the valuation 
of lost or damaged goods?  
There are no special provisions concerning the valuation of lost or damaged goods. Section 2 
(6) of the Act prescribes that the Commissioner shall institute an d maintain formal consultative 
relationships with the Trade in order to increase co -operation and to facilitate participation in 
establishing the most effective methods of working which are commensurate with national 
laws and international laws which apply  to Namibia and international agreements which are 
binding on Namibia.  
2. How has the provision of Article  4 to allow the importer an option to reverse the 
order of application of Articles  5 and 6 been implemented?  
Section 76(5)(b) of the Act allows to rev erse the order of application of Article 5 and 6 by an 
application to the Commissioner in writing by the importer.  
3. How has Article  5.2 been implemented?  
Article 5.2 is provided for in Section 76(7)(c) . 
4. How has Article  6.2 been implemented?  
The entire  Agreement has been given legal status in Section 76 of the Act. Specific provision 
of this Article was not regarded necessary as it is accepted in Namibian law that the customs 
authorities in Namibia have no extra territorial jurisdiction ov er an exporter  in a foreign 
country.  
5. Questions concerning Article  7: 
(a) What provisions have been made for making value determinations pursuant to 
Article  7? 
Section 76(9) provides for value determination pursuant to Article 7 . 
(b) What is the provision for informing the importer of the customs value determined 
under Article  7? 
The Directorate of Customs and Excise uses the provision as provided for in Article 16 of the 
of Customs Valuation Agreement which states "Upon written request, the importer shall have  
the right to an explanation in writing from the customs administration of the country of 
importation as to how the customs value of the importer's goods was determined. "  
The importer is accorded the right to be heard and an explanation in writing as to h ow the 
Customs value was determined is communicated to the Importer. This step happens after the 
importer has been given amble opportunity normally 14 days to dispel doubt on customs value 
of goods under dispute and or under question."  
 (c) Are the prohibi tions found in Article  7.2 delineated?  
Yes, under Section 76(9) (a) -(g). 
6. How have the options found in Article  8.2 been handled? In the case of f.o.b. 
application, are ex -factory prices also accepted?  
Namibia uses an FOB system of customs valuation. Sec tion 76 of the Act reflects this position. 
In those transactions in which the transaction is based solely on ex -factory prices, such prices 
are accepted as the basis for transaction value.  G/VAL/N/2/NAM/1  
 
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  7. Where is the rate of exchange published, as required by Article  9.1? 
Section 81  provides that the Minister may prescribe the date on and the time at which the 
price paid or payable in respect of imported goods shall, if expressed in foreign currency, be 
converted into the currency of Namibia.  
8. What steps have been ta ken to ensure confidentiality, as required by Article  10?  
The requirement of confidentiality is prescribed in Section 4A of the Act  
9. Questions concerning Article  11: 
(a) What rights of appeal are open to the importer or any other person?  
Sections 44(5),  51(8), 67(5), 75(4),  (5), (6), 78(3),  (5), (6), 79(1) and 101(2) of the Act 
provides for various ways of appeals  
(b) How is he to be informed of his right to further appeal?  
No specific provision of the Act provides for an individual to be informed of his right to further 
appeal but the provisions at Question 9(a) provides for appeals and how an individual can go 
about to appeal.  
10.  Provide information on the publication, as required by Article  12, of:  
(a) (i) The relevant national laws;  
Relevant  nationa l laws are published in the Government Gazette. It is used by government as 
the official way of communicating to the public.  
(ii) The regulations concerning th e application of the Agreement:  
No customs valuation regulations have been made and none are contemplated at this stage. 
However, if rules are made it is published in the Government Gazette.  
(iii)  The judicial decision and administrative rulings of genera l application relating 
to the Agreement:  
Judicial decisions are published in the Namibian Law Reports.  
(iv)  general or specific laws being referred to in the rules of implementation or 
application  
See answers to 10(a)(i) and 10(a)(ii) above.  
(b) Is the publication of further rules anticipated? Which topics would they cover?  
No further rules are anticipated at this stage. Administrative material will be Issued as the 
need arises.  
11. Questions concerning Article  13: 
(a) How is the obligation of Article  13 (last sentence) being dealt with in the respective 
legislation?  
Sections 17(1), 18(5), 21(1), 41(2), 64(3), 68(1), 110(3) makes provision for security to be 
provided.  G/VAL/N/2/NAM/1  
 
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   (b) Have additional explanations been laid down?  
No.  
12. Questions concerning Article  16: 
(a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was 
determined?  
Section 75(4) provides  for that.  
(b) Are there any further regulations concerning an above -mentioned request?  
No. 
13.  How have the Interpretative Notes of the Agreement been included?  
General Interpretative Notes has been embedded into Valuation training manual and in 
standard operating procedures and most of the  notes to Articles of WTO Valuation Agreement 
is covered under the provisions of the Section 76 and 77 of the Customs and Excise Act 20 of 
1998 as amended.  
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Valu e of Imported Goods been implemented?  
See Section 77(2)(b)(vi) . 
15. For those countries applying paragraph  2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, how have the provisions of 
this paragraph been im plemented?  
Namibia did not yet implement paragraph 2 of the decision of 24 September 1984 on the 
valuation of Carrier Media Bearing Software for data processing  equipment.  
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