RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/CPV/14 
6 April  2004 
 
 (04-1557) 
Working Party on the 
Accession of Cape Verde Original:   English 
 
 
 
ACCESSION OF CAPE VERDE 
 
Action Plan on Preparation, Adoption and Application of a Customs Code  
which includes Rules in Compliance with Article VII of GATT  
 
 
 The following submission, dated 22 March 2004, is being circulated at the request of the 
Delegation of the Republic of Cape Verde.  
 
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 WT/ACC/CPV/14 
Page 2 Agreement on 
the GATT Value Actions to be developed, 
including law proposals and regulations 
on specific topics Time-Table 
conclusion Observations 
Elaborate a Customs Code for Cape 
Verde,  that includes the principles of the 
GATT Agreement on Value A Cape Verdian Customs Code shall be  
ellaborated and it should in conformity with 
the WTO requisites and the WCA standards  By first Semester of 2005 
  Legislative Action Plan sh all include Customs Code 
Time-Table. 
Seminars and Workshops on the  Customs Code. 
Adaptation and familiarization of the Customs 
Code, by the user. By September 2005 
  
By September 2005 Without technical assistance 
  
Without technical assistance Customs Code 
Evaluation of the Customs Code implementa tion June 2007 Without technical assistance 
Adaptation to the WTO valuation system Workshops, seminars, functionaries study and training visits. 2005/2008 Requires technic al assistance. 
Creation of a technologic information 
base including a data base on risk 
evaluation Data base for the evaluation of  risks is fundamental to the 
implementation of the WTO Agreement of Value 2005/2008 The automatic information collection  has to be 
updated with the Sydonia Plus information System  
A training course on the GATT Agreement on Value. Seminar/Workshop on the principles of the GATT/WTO 
Agreement of Value Feb./Mar. 2004  Technical assistance shall be provided by the Booz 
Allen USAID WTO Accession Project. 
Article 1 - Transactional value of imported merchandise. Provisions to be included in the Customs Code By  first Semester of 2005 W ithout technical assistance 
Article 2 - Transactional Value of  
identical merchandise. Provisions to be included in the Customs Code By  first Semester of 2005 W ithout technical assistance 
Article 4  -  Inverse application of  the 
deductive and the ca lculated methods Provisions to be included in the Customs Code 
  By first Semester of 2005 Wit hout technical assistance  
Article 5 - Deductive value. Provisions to be included in the Customs Code By first Semester of 2005 Without technical assistan ce 
Article 6 - Calculated value.  Provisions to  be included in the Customs Code By fi rst Semester of 2005 W ithout technical assist ance 
Article 9 - Currency conversion.1 Provisions to be included in the Customs Code By first Semester of 2005  
Article 8 - Adjustment to the 
transactional value of imported 
merchandise. Provisions to be included in the Customs Code By first Semester of 2005 Without  technical assistance  
Article 10 - Confidential Inform ation.  Provisions to be included in the Custom s Code By first Semester of 2005 Without technic al assistance  
Article 11 - Importer's right to appeal the 
determination of Customs Value by the 
Customs Provisions to be included in the Customs Code By first Semester of 2005 Without  technical assistance  
Article 12 - Publication of relevant laws 
and regulations Provisions to be included in the Customs Code  By first Semester of 2005 Without  technical assistance  
Article 13 - Guarantees for clearing 
merchandise Provisions to be included in the Customs Code By  first Semester of 2005 W ithout technical assistance 
Article 15 - Definition of expressions 
utilized in the determination of Customs 
Value Provisions to be included in the Customs Code By first Semester of 2005 Without  technical assistance  
                                                      
1 Requisites pertaining to currency shall be incorporated  in the Customs Code, rather than being in a specific provision.  
  WT/ACC/CPV/14
 Page 3Agreement on 
the GATT Value Actions to be developed, 
including law proposals and regulations 
on specific topics Time-Table 
conclusion Observations 
Article 16-Importer's right to a written 
explanation from the Customs authorities 
on the determination of  Customs Value. Provisions to be included in the Customs Code By first Semester of 2005 Without  technical assistance  
Article 17 - Customs right to question the 
veracity or exactness of any afirmation, 
document or declaration presented for the 
purpose of determining the Customs 
Value Provisions to be included in the Customs Code By first Semester of 2005 Without  technical assistance  
Article 14 -  Establishes that the Annexes 
I, II and III are integral  parts of the 
Agreement Provisions to be included in the Customs Code By 1 September 2005 Without technical assistance  
Technical training on determination of 
Customs Value. Course to train trainers for selected Customs functionaries 
identified as having the capacity to teach. October/November 2006 Require s technical assistance  
Creation of a technical information 
system including a reference data base on 
the value of identical or similar goods.  The data base for the evaluation of identical or similar 
merchandise is vital to the implementation of identical and 
similar merchandise transactional value (methods 2 and 3 
applied sequentially). 2005 to 2008 Requires technical assistance 
Training on risk evaluation  Workshops/sem inars presented by specialists in "risk 
evaluation". 2007  Requires technical assistance  
Training on post declaration or post 
dispatch auditing2 Workshops/seminars on post decl aration or post dispatch 
audits. 2005  Requires technical assistance 
 Total implementation of the WTO Customs Valuation 
Agreement January 2009  
 
 
Note 1: Total implementation of the Agreement on Customs Value must be attained by January 2009, at the latest, in conformity w ith the Action Plan. 
Note 2: This action plan should be adjusted in conformity  with the needs and the success of the implementation strategy. 
 
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2 The Customs Code should contain requisites that obligate the im porters and the declarers to make their books entries available  for auditing.