RESTRICTEDWORLD TRADE
ORGANIZATIONG/VAL/W/100
22 April 2002
(02-2248)
Committee on Customs Valuation Original:  English
TECHNICAL ASSISTANCE BY THE CANADA CUSTOMS AND REVENUE AGENCY
(CCRA), IN SUPPORT OF THE WORLD TRADE ORGANIZATION’S (WTO)
CUSTOMS VALUATION AGREEMENT (CVA).
The following communication, dated 30 March 2002, has been received from the Permanent
Mission of Canada.
_______________
It is our goal to facilitate, support and assist economies in their implementation and
administration of an effective and efficient valuation program consistent with their needs and
obligations under the CVA.
This is achieved through:
• Agreement between the CCRA and recipient economy;
• Focus Papers;
• Needs Analysis;
• Training material tailored to your needs;
• Delivery of training modules / workshops by expert staff; and
• Follow-up / evaluation.
The Technical Assistance offered is based on the recipient economy’s needs and should, to
the extent possible, complement existing reform and modernization initiatives undertaken by the
recipient Administration.  For more information regarding the CCRA’s Technical Assistance, please
consult our web site at www.ccra-adrc.gc.ca.
Typically, technical assistance consists of one needs analysis visit, and three training modules
delivered over a total of approximately 24 days.  The following outlines the basic technical assistance
provided.  Should you wish to further explore the nature of the technical assistance or discuss the
possibility of having the Canada Customs and Revenue Agency provide technical assistance to your
country, please contact:
Mr. Hubert Duchesneau Mr. Pierre Trudel
Deputy Director Manager
Cooperation and Technical Assistance Technical Assistance and Training Unit
International Relations Coordination Office Origin and Valuation Division
275 Slater Street 191 Laurier Ave W.
Ottawa, Ontario Ottawa, Ontario
K1A 0L5 K1A 0L5
Tel: (613) 957-6623 Tel: (613) 954-0630
Fax: (613) 941-6618 Fax: (613) 954-5500
e-mail: hubert.duseneau@ccra-adrc.gc.ca e-mail: pierre.trudel@ccra-adrc.gc.caG/VAL/W/100
Page 2
The Focus Papers:
The focus papers are series of documents designed to aid new signatories in assessing what
steps must be taken to fully implement the Customs Valuation Agreement.  They are also useful when
discussing needs and strategies during the needs analysis / fact finding mission.  These focus papers,prepared by Australia, New Zealand, the United St ates and Canada, cover a variety of implementation
and administrative related issues.  It is our belief that a solid understanding of these various issues will
ensure that implementation receives the required attention necessary for the successful and effective
on-going administration of the CVA.
In addition, a thorough understanding of the content of the focus papers is necessary to make
the strategic, operational and administrative decisions necessary to integrate the CVA into yourcustoms administration.  The topics covered in the focus paper are as follows:
1. Implementation team and management accountability;
2. Need for clarity in law, regulation and stand alone act or incorporated in other legislation;
3. Transparency and the WTO Customs Valuation Agreement;
4. Various approaches to training, implications and benefits to staff and clients, their skills and
abilities;
5. Client awareness, strategy and benefits;
6. Technical expertise within the organizational structure;
7. Organizational structure;
8. Risk management and risk assessment;
9. Post importation verification or valuation at the border;
10. Review mechanisms, appeal rights, and delay or release limitations in the Agreement;
11. Elements of evidence necessary to support a value for duty decision;
12. The distinction between “Under-valuat ion” and “Commercial Fraud”; and
13. Preshipment inspection and the WTO Valuation Agreement
The Modules:
As a corner stone to the technical assistance, three generic modules are proposed, that, when
tailored to your needs, result in your ability to effectively implement and administer your new
valuation program, consistent with the CVA.  These have proven themselves extremely useful inassistance to over 15 customs administration.  The three modules have the following objectives and
target audience.
1. Organizing the Infrastructure of the Valuation Program
Objective :  Participants will develop a comprehensive blueprint so that economies can begin to
organize the infrastructure of the Valuation Program.  Working in small groups, using workshop
notes, and with the assistance of facilitators, participants will propose, develop and consider action
plans for each of 7 major implementation steps.  Together, these workplans represent the roadmap or
Blueprint to a successful implementation and ongoing administration.  The resulting plans will bebased on local needs, mindful of other economy’s best practices and compliant with the rules based
Customs Valuation Agreement.
Target Audience :  Participants to this planning session must include members of the implementation
team, Senior Customs cadres, as well as representatives from the Finance, Foreign Affairs, Statistics,Justice Departments/Agencies.  This group should be representative of the government, since the
means and methods adopted to implement the WTO Customs Valuation Agreement can have
implications on the Government’s fiscal and trade agendas.  It is strongly recommended thatG/VAL/W/100
Page 3
participants to this session familiarize themse lves with the Focus Papers and make themselves
available for the entire workshop.
2. Complexities of the Agreement
Objective :  Participants will be able to apply the rules of the Agreement in their proper context.  Since
these rules both confer rights and place obligations on Customs Administrations and upon importers,
it is critical that the Customs Administration develop an in-depth understanding of the rules of the
Agreement for the six valuation methods, their requirements, and the complexities involved in
interpreting those rules and their application.  It is further important since these rules must also be
conveyed to and understood by importers, in meeting the “transparency” obligations that are critical to
a successful implementation and effective, ongoing administration.  This will be accomplishedthrough a combination of lectures and case studies.
Target Audience :  Participants to this technical session must include members of the implementation
team, those tasked with the administration of the Valuation Program (policy development), as well as
those who will train Customs and external clients.  This group could also include legal staff taskedwith the drafting of domestic legislation and those who will represent Customs in court on valuation
matters.
3. Post-Importation Environment
Objective :  Participants will be able to demonstrate a knowledge of operational methods used to
facilitate the administration of the Customs Valu ation Agreement in a post-importation environment.
(N.B.:  while the CVA does not require a post-importation verification regime, it does lend itself to a
system characterized by voluntary compliance and post-importation verification)  Participants will
review examples of entry declaration documents and samples of customs-related documents to:develop and use profiles to select importers for post-importation verification; determine when a
review versus an audit is warranted; conduct Post-Importation Verification through a Valuation
Review; conduct Post-Importation Audit; in k eeping with Risk Management Principles.
Target Audience :  Participants to this operational session must include members of the
implementation team, those tasked with risk assessment and management, as well as those officers
who will carry out verification activities.
The lessons incorporated in the three modules are as follows:1. Organizing the Infrastructure of the Valuation Program (8 day program)
1. Trade Facilitation and the Valuation Agreement;
2. Transparency and Information Dissemination;
3. Review and Appeal Mechanisms;
4. Release Prior to Valuation Determination;
5. Training Program;
6. Trade Outreach and Partnership Building;
7. Program Management and Organizational Links; and
8. Putting it all together.
2. Complexities of the Agreement (7 day program)
1. Transparency;
2. Sale for Export;
3. Price Actually Paid or Payable;G/VAL/W/100
Page 4
4. Commissions;
5. Assists;
6. Royalties, License Fees and Subsequent Proceeds;
7. Related Parties;
8. Transaction Value of Identical or Similar Goods;
9. Deductive Value;
10. Computed Value;
11. Fallback Value; and
12. Burden of Proof and Litigation Management.
3. Post-Importation Environment (8 day program)
1. Voluntary Compliance System;
2. Compliance Assessment and Targeting;
3. Post-Importation Verification – Valuation Review;
4. Post-Importation Verification – Valuation Audit; and
5. Documentation Required to Support Decisions.
Follow-up / Evaluation:
It is our practice that at the end of each session a report will be completed by the recipient
economy appraising the effectiveness and usefulness of the material delivered, and the facilitators.This should generally be completed within two weeks of receipt of training.  In addition, a final wrap-
up report should be completed providing a critique of the assistance program, its effect and possible
next steps if warranted.
__________