WORLD TRADE  
ORGANIZATION  G/VAL/W/5/Rev.14 
16 February 2004 
 
 (04-0621) 
Committee on Customs Valuation     
  
 
INFORMATION ON THE APPLICATION OF  THE DECISIONS ON THE TREATMENT 
OF INTEREST CHARGES IN THE CUSTOMS VALUE OF IMPORTED GOODS 
AND ON THE VALUATION OF CARRIER MEDIA BEARING SOFTWARE 
FOR DATA PROCESSING EQUIPMENT 
 
Note by the Secretariat
1 
 
Revision  
  The Decision on the Treatment of Interest Ch arges in the Customs Value of Imported Goods 
adopted by the Committee (G/VAL/5 ) requires each Member to notify the Committee of the date from 
which it will apply the Decision.  The Decision on th e Valuation of Carrier Media Bearing Software for 
Data Processing Equipment adopted by the Commit tee (G/VAL/5) requires th ose Members adopting the 
practice referred to in para graph 2 of the Decision to notify the Committee of the date of its application.  
This document updates the listing of document refe rences containing the information received from 
Members in pursuance of these prov isions (G/VAL/W/5, Rev.1, 2, 3,  and Corr.1, and Rev.4 - 13).  A 
reference for Tanzania, which is applying the Decisi ons on Interest Charges a nd Carrier Media Bearing 
Software since 1 January 2001, has been added to this document.   
 
Party Decision on 
Interest Charges Decision on Carrier Media 
Bearing Software  
  Applying Paragraph 2 Information on Other 
Practices 
Argentina VAL/2/Rev.2/Add.4 
VAL/1/Add.22  VAL/2/Rev.2/Add.4 
Australia VAL/9  VAL/11 
Brazil G/VAL/N/3/BRA/1 G/VAL/N/3/BRA/1  
Brunei 
Darussalam G/VAL/N/3/BRN/1  G/VAL/N/3/BRN/1 
Bulgaria G/VAL/N/3/BGR /1 G/VAL/N/3/BGR/1  
Canada VAL/9/Add.5 
VAL/1/Add.17/Suppl.1 VAL/11/Add.4 
VAL/1/Add.17/Suppl.2  
Costa Rica G/VAL/N/3/CRI/1   
Croatia G/VAL/N/3/HRV/1 G/VAL/N/3/HRV/1  
Cuba G/VAL/N/3/CUB/1 G/VAL/N/3/CUB/1  
Cyprus VAL/2/Rev.2/Add.7 G/VAL/N/1/CYP/1 VAL/2/Rev.2/Add.7 
                                                      
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO. G/VAL/W/5/Rev.14 
Page 2  
 
 Party Decision on 
Interest Charges Decision on Carrier Media 
Bearing Software  
  Applying Paragraph 2 Information on Other 
Practices 
Czech Republic VAL/M/17, pa ra. 24 VAL/M/17, para. 24  
EEC VAL/9/Add.6 
VAL/1/Add.2/Suppl.7 VAL/11/Add.5 
VAL/1/Add.2/Suppl.7  
Estonia G/VAL/N/3/EST/1 G/VAL/N/3/EST/1  
Hong Kong, China VAL/9  VAL/11 
Hungary VAL/9/Add.3 VAL/11/Add.1  
Indonesia G/VAL/N/3/IDN/1   
Japan VAL/9 VAL/11/Add.3  
Jordan G/VAL/N/3/JOR/1 G/VAL/N/3/JOR/1  
Kenya G/VAL/N/3/KEN/1 G/VAL/N/3/KEN/1  
Korea, Rep. of VAL/2/Rev.2/Add.1  VAL/2/Rev.2/Add.1 
Kyrgyz Rep G/VAL/N/3/KGZ/1 G/VAL/N/3/KGZ/1  
Latvia G/VAL/N/3/LVA/1 G/VAL/N/3/LVA/1  
Lesotho VAL/2/Rev.2/Add.2  VAL/2/Rev.2/Add.2 
Lithuania G/VAL/N/3/LTU/1 and 
Corr.1 G/VAL/N/3/LTU/1 and 
Corr.1  
Mexico VAL/2/Rev.2/Add.8  VAL/2/Rev.2/Add.8 
Moldova G/VAL/N/3/MDA/1 G/VAL/N/3/MDA/1  
New Zealand VAL/9 
VAL/1/Add.12/Suppl.1 VAL/M/17, para. 32  
Norway VAL/9/Add.2 
VAL/1/Add.11/Suppl.2  VAL/M/10 para. 12 
Oman G/VAL/N/3/OMN/1 G/VAL/N/3/OMN/1  
Panama G/VAL/N/3/PAN/ 1 G/VAL/N/3/PAN/1  
Peru  G/VAL/N/3/PER/1  
Poland G/VAL/N/1/POL/2 G/VAL/N/1/POL/2  
Romania VAL/9/Add.4 VAL/11/Add.2  
Separate Customs 
Territory of 
Taiwan, Penghu, Kinmen  & Matsu G/VAL/N/3/TPKM/1 G/VAL/N/3/TPKM/1  
Singapore G/VAL/N/3/SGP/1 G/VAL/N/3/SGP/1 G/VAL/N/3/SGP/1 
Slovak Republic VAL/M/17, para. 24 VAL/M/17, para. 24  
Slovenia, Rep. of G/VAL/N /3/SVN/1 G/VAL/N/3/SVN/1   G/VAL/W/5/Rev.14 
 Page 3 
 
 
 Party Decision on 
Interest Charges Decision on Carrier Media 
Bearing Software  
  Applying Paragraph 2 Information on Other 
Practices 
South Africa VAL/9/Add.1 VAL/11  
Tanzania G/VAL/N/3/TZA/1 G/VAL/N/3/TZA/1  
United States VAL/9/Add.6 
VAL/1/Add.1/Suppl.4 VAL/11/Add.5 
VAL/1/Add.1/Suppl.5  
Zimbabwe VAL/2/Rev.2/Add.5  VAL/2/Rev.2/Add.5 
__________