. /.WORLD TRADE
ORGANIZATIONG/VAL/43
5 December 2001
(01-6197)
Committee on Customs Valuation
GUATEMALA  - DECISION CO NCERNING ANNEX III,  PARAGRAPH 2
OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Decision
TAKING into account Guatemala's request1 for a reservation under paragraph 2 of Annex III
of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade
1994 (Customs Valuation Agreement);
NOTING that:
- Guatemala was a contracting party to the WTO Agreement on Implementation of Article VII
of the General Agreement on Tariffs and Trade 1994 (Customs Valuation Agreement) and
invoked paragraph 1, Article 20 of that Agreement on 21 July 1995 and was therefore
scheduled originally to apply the provisions of the Agreement on 21 July 2000;
- on 28 July 2000 the Customs Valuation Committee agreed to Guatemala's request under
paragraph 1 of Annex III of the Customs Valuation Agreement for an extension of its
transition period until 21 November 20012;
- Guatemala's long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
- the considerable efforts made by Guatemala to apply the provisions of the Customs Valuation
Agreement and the technical assistance Guatemala has received in support of implementingand applying the Customs Valuation Agreement;
- in all other regards Guatemala will implement fully the Customs Valuation Agreement from
21 November 2001;
- Guatemala implemented and applied by 21 November 2001 Paragraph 2 of the Decision on
the Valuation of Carrier Media Bearing Software for Data Processing Equipment
3;
- the Government of Guatemala does not use or plan to use preshipment inspection services for
purposes of customs valuation;
- the good cause for Guatemala's request to maintain minimum values on certain goods as set
out in G/VAL/W/91 and G/VAL/W/91/Corr.1 and its intention to make this a reservation on a
limited and transitional basis;
- this reservation to maintain minimum va lues will apply only to the following goods:
                                                     
1 G/VAL/W/91 and G/VAL/W/91/Corr.1.
2 G/VAL/33.
3 G/VAL/5.G/VAL/43
Page 2
   Description       HS Tariff Code
poultry, not cut in pieces,
fresh or chilled 0207
rice 1006used and worn clothing 6309
used motor vehicles ex 8701-8705
used motor cycles ex 8711
- these minimum values will be used for the pur poses of addressing incidences of the absence
of invoices and other undervaluation problems regarding the above used goods while
Guatemala develops proficiency in risk management and verification;
- Guatemala's request to maintain minimum values contained in G/VAL/W/91 identifies the
legal basis, data sources (which are to be kept current within six months for poultry products
classified under HS 0207 and rice classified under HS 1006), methodologies, basis, criteria
and other relevant information used to determine the minimum values for the above products,and Guatemala's agreement that such minimum values shall be made available, upon request,
to other Members of the Committee on Customs Valuation; and
- this would be a single request to maintain minimum values;
The Committee decides pursuant to paragraph 2 of Annex III of the Agreement and
paragraph 1 of the Ministerial Decision on Texts Relating to Minimum Values and Imports by Sole
Agents, Sole Distributors and Sole Concessionaires, adopted by the Committee in May 1995, that
Guatemala may continue to use officially-establish ed minimum values for the valuation for customs
purposes until 21 November 2002 for the poultry products classified under HS 0207, until21 May 2003 for rice classified under HS 1006, and until 21 November 2004 for used and worn
clothing classified under HS 6309, used motor vehicles classified under HS ex8501-8505 and used
motorcycles classified under HS ex8711, according to the following terms and conditions:
1. Guatemala will report by 21 November 2002 and 21 November 2003 on the status of its
implementation of officially-established minimum values for the products identified above;
2. Guatemala will not apply minimum values to additional goods;
3. Guatemala will notify the Committee on Customs Valuation of any amendments or changes
to the above-mentioned data sources, methodologies, basis, criteria and other relevant
information 60 days before implementing such changes, and will not apply such changes toimportations entering its customs territory prior to the completion of this 60 day notification
period;
4. This Decision shall not prejudice the rights and obligations of Guatemala under the WTO
Agreements, in particular those rights and obligations under the Customs ValuationAgreement.
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