WORLD TRADE
ORGANIZATIONG/VAL/N/4/GTM/1
13 December 2000
(00-5392)
Committee on Customs Valuation Original:  Spanish
NOTIFICATION UNDER PARAGRAPH 2 OF  ANNEX III TO THE AGREEMENT
ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
GUATEMALA
The following communication, dated 27 November 2000, has been received from the
Permanent Mission of Guatemala.G/VAL/N/4/GTM/1
Page 2 REPUBLIC OF GUATEMALA
PROGRESS IN THE WORK PROGRAMME
APPLICATION OF THE AGREEMENT ON IMPLEM ENTATION OF ARTICLE VII OF THE GATT 1994
Objective Activity Progress %
1. Formulation of the customs legal
structure.(a) Adapt national customs legislation
to the requirements of trade and to the
commitments assumed.- Establishment of the Legal Technical
Committee which will draw up the
proposed national regulations.100%
• Revised proposed regulations of
the Directors of Customs of Central
America.- Central American Customs Code
(CAUCA) in force since
27 October 2000.
- CAUCA Regulations approved, ineffect since 14 November 2000.100%
100%
• Request technical cooperation from
SIECA, WTO and WCO.
• Project development - Draft legislation and regulations for
the implementation of the WTOCustoms Valuation Agreement are
being prepared.50%
• Establish format for the declaration
of value.- Revision of the draft prepared by the
SIECA.20%
(b) Approval by Congress. - The draft national regulations on
valuation are being prepared.
(c) Inform foreign trade intermediaries. - Being done on an ongoing basis, see
web page www.sat.gob.gt
2. Simplification of customs
procedures.(a) Complete electronic goods
declaration system.- Implementation of electronic customs
permits in Puerto Quetzal.
- Project for the implementation of
electronic customs permits in Puerto
Santo Tomás de Castilla, Puerto
Barrios, Express Aéreo.- Preparation of handbooks on
procedures.
- Peripheral customs project being
carried out in Puerto Quetzal100%
80%
80%
50%G/VAL/N/4/GTM/1
Page 3Objective Activity Progress %
(b) Establish procedures for adopting
the principles of the WTO Valuation
Agreement.- Pursuant to Article XXIV of the
GATT 1994, regulations for the
implementation of the WTO Customs
Valuation Agreement are being
prepared in conformity with the freetrade agreement between the CA3 and
Mexico.50%
(c) Approval of the procedures. - Pending
(d) Hold training courses for customs
personnel, importers and trade
intermediaries.- Pending
3. Train staff to apply the WTO
Valuation Agreement.(a) Training programme for:
• Customs professionals and
technical officers- Training programme on valuation
given during 2000 by the TechnicalDepartment, Customs Authority.50%
• Inspectors - GATT valuation course given by the
SIECA100%
• Legal Affairs Directorate approval
(b) Request technical assistance from
the WTO and other organizationsexperienced in the application of the
Agreement- Planned and requests pending
(c) Traineeships in countries with
experience in applying the Agreement- Being sought
4. Tax education for the public (a) Development of educational
workshops for secondary students- Being carried out on an ongoing basis 50%
(b) Preparation and distribution of
posters and leaflets on the tax calendar
(due dates)- Publication on a regular basis
distributed by various means of
communication50%
(c) Publication of a web page - Preparation of hyperlinks for the
FTAA page, see selected page50%G/VAL/N/4/GTM/1
Page 4Objective Activity Progress %
(d) Internet advice service
(e) Preparation of programs to assist
the taxpayer with form-filling- Creation of an assistance module 50%
5. Upgrading the computer system (a) Purchase computer equipment for
customs offices and regulatory units80%
(b) Extend customs interconnection
services50%
(c) Draw-up networking programs 50%
(d) Compile database for determining
risk indicators- Preparation of a preliminary database
with 11,787 entries20%
(e) Draw up risk-assessment
programmes for selecting goods for
examination20%
6. Strengthen the Customs
Management Audit Service(a) Organize special customs audit
units- Creation of a special customs audit
unit50%
(b) Draw up list of importers - Pending, being examined
(c) Develop ex post facto  audit
programmes- An ex post facto  review unit has been
set up for customs release without
registration, currently functioning100%
7. Strengthen the Valuation Service Organize valuation system in
accordance with the WTO Agreement
(a) Form working group:  ValuationUnit, Inspection Division and LegalAffairs Directorate- Working group formed, which
interacts for the purpose of interpreting,developing and applying the Law50%
(b) Strengthen the central data analysis,
processing and dissemination unit and
the appeals system- Already planned and being
implemented
(c) Strengthen the local units
responsible for applying the procedures- Already planned and being
implemented
(d) Draw-up a local unit supervisionprogramme to monitor the application
of the Agreement and correct mistakes- Already planned and being
implementedG/VAL/N/4/GTM/1
Page 5Objective Activity Progress %
8. Remodel the physical structure of
customs(a) Study of requirements
(b) Project development
(c) Seek financing
(d) Project approval
(e) Project implementation- Projects being carried out in the main
customs offices for implementation of
electronic clearance
1. Suchiate II (completely new customs
office)
2. Pedro de Alvarado
3. Puerto Barrios
4. Santo Tomás de Castilla5. Express Aéreo70%
20%
80%20%
80%
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