WORLD TRADE
ORGANIZATIONG/VAL/18
20 December 1999
(99-5486)
Committee on Customs Valuation
RESERVATION BY KUWAIT UNDE R PARAGRAPH 1 OF ANNEX III OF
THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Decision
The following Decision concerning the reservation by Kuwait under paragraph 1 of Annex III
of the Agreement on Customs Valuation was adopted by the Committee on 17 December 1999.1
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Taking note of the Government of Kuwait’s re quest under Paragraph 1 of Annex III of the
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994
(“WTO Agreement on Customs Valuation”), done at Marrakesh on 15 April 1994, to extend its delayin the application of the provisions of that Agreement;
Recognizing that on 1 January 1995 , Kuwait became a contracting party to the WTO
Agreement on Customs Valuation and invoked paragra ph 1 of Article 20 of that Agreement to delay
application of its provisions for a period of five years from the date of entry into force of the
Agreement on 1 January 1995, and was therefore scheduled  to apply the provisions of that Agreement
by 1 January 2000;
Considering Kuwait has made substantial efforts to implement the provisions of the WTO
Agreement on Customs Valuation;
Considering also that Kuwait has and continues to receive technical assistance in support of
implementation and application of the WTO Agreement on Customs Valuation, which is contributing
significantly towards achieving that objective;
Noting Kuwait’s long-standing commitment a nd considerable efforts in reforming and
modernizing its customs administration;
Noting also Kuwait’s objective of ensuring the effective implementation and administration
of the WTO Agreement on Customs Valuation;
Noting that Kuwait’s authorities have established a detailed work program2, involving the
relevant ministries and agency, to enable the elaboration and approval of its legislation and the
completion of its domestic administrative and legal procedures, including training, dissemination of
information, and other actions, for implementing and applying the WTO Agreement on Customs
Valuation;
                                                     
1 See document G/VAL/M/12 to be issued.
2Attachment 1.G/VAL/18
Page 2
Noting that the Government of Kuwait does not apply currently minimum values for purposes
of customs valuation and its intention not to apply such minimum values in the future;
Noting  that the Government of Kuwait will implement and apply by 31 December 2000,
Paragraph 2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing
Equipment3;
Noting, that the Government of Kuwait does not use or plan to use preshipment inspection
services for purposes of customs valuation;
Recognizing Kuwait’s indication that this would be a single request for an extension to delay
its implementation of the WTO Agreement on Customs Valuation;
Members, acting pursuant to the provisions of paragraph 1 of Annex III of the WTO
Agreement on Customs Valuation,
Decide, in view of the exceptional circumstances set out above, that:
1. Subject to the terms and conditions set out hereunder, Kuwait may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not
extending beyond 1 January 2001.
2. The Government of Kuwait shall report to the Committee on Customs Valuation at each
formal Committee meeting during 2000 on the progress in fulfilling the work program in
Attachment 1 and the status of its implementation of the WTO Agreement on Customs
Valuation, as well as the terms and conditions of this Decision.
3. This Decision shall not prejudice the rights and obligations of Kuwait under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on Customs
Valuation.
                                                     
3G/VAL/5.G/VAL/18
Page 3
Kuwait's Work Programme for the Implementation of
the WTO Customs Valuation Agreement
2000
Activities 1 2 3 4 Coordination and
cooperation with relevant
authorities
Legislations:
*Developing national customs
legislation to conform with the
agreement
*Preparing systems and regulations
*Reviewing proceduresCabinet and the Parliament
Kuwait Chamber of
Commerce
Training stages:
(Administration Employees Sector)
*Employees training, "junior" level
*Employees training,
"intermediate" level(WTO) and (WCO)
Administration's collaborators
sector
*Training brokers
*Training institutions and
businessmen
Reorganizing every matter
related to the implementation of
Customs Valuation Agreement
*Establishing a database system
*Human resources rehabilitation in
order to implement the Agreement
*Introducing computer services*Preparation of booklets and
necessary toolsKuwait Chamber of
Commerce and Industry
(WCO)
Ministry of Planning
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