WORLD TRADE
ORGANIZATIONG/VAL/8/Add.8
15 October 2001
(01-5037)
Committee on Customs Valuation
INFORMATION ON TECHNICAL ASSISTANCE ACTIVITIES
Addendum
At its meeting of 12 May 1995, the Committee on Customs Valuation agreed that greater
transparency of technical assistance activities, pursuant to Article  20.3 of the Agreement on
Implementation of Article VII of the GATT 1994, would be ensured if the information documents
prepared for the WCO Technical Committee on Customs Valuation on such activities were also made
available as WTO documents.
This document provides information on completed WCO technical assistance activities
reproduced from WCO document VT0172, 4 May 2001 and VT0205, 11 September 2001.  The latter
document also includes an evaluation of technical assistance activities undertaken by the WCO
Secretariat.  This is attached as Annex I.  The present document updates GATT documentVAL/W/29/Rev.9, and WTO documents G/VAL/W/4 and G/VAL/8 and Adds.1-7.
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I. INTRODUCTION
1. Article 20.3 of the Agreement provides for the establishment of technical assistance
programmes for developing countries.  The Article goes  on to state that such technical assistance may
include, inter alia , the training of personnel, assistance in preparing implementation measures, access
to sources of information regarding customs valuation methodology, and advice on the application of
the provisions of the Agreement.  In this regard, it is recognized that for developing countries which
are, by virtue of being Parties to the Agreement,  committed to apply the Agreement at a fixed date or
which are considering applying it in the near future, it would be a matter of urgent need to have anucleus of customs officers trained in the Code.  Thus, among the various technical assistance
programmes offered, the training of personnel acquires a degree of priority.
2. As provided for in Annex II of the Agreement, the responsibilities of the Technical
Committee include the facilitation of technical assistance with a view to furthering the internationalacceptance of the Agreement.  The Technical Committee at its first meeting expressed the view that
the Customs Co-operation Council, through its Secretariat, could provide co-ordination in developing
a technical assistance programme in co-operation with member administrations willing to provide
assistance and other international organizations.  The Council's Plan for the '90s has also placed
considerable emphasis on the need for holding seminars and training courses on the GATT Code.
3. At its Eighth Session, the Technical Committee had examined document 31.808 describing
seminars and training courses organized on customs valuation, especially on the GATT Valuation
Agreement, and the activities of the Customs Co-operation Council in this area.  The Committee
found the document useful and in this regard directed the Secretariat to periodically update the
information. In successive sessions of the Committee, a number of revised or supplementaryG/VAL/8/Add.8
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documents were prepared which periodically updated this information.  This document contains
information provided by the WCO Secretariat of its most recent technical assistance activities.
ACTIVITIES
Seminars
Recipient Member Ethiopia.
Duration : 25 to 29 September 2000.
Location : Addis Ababa, Ethiopia.
Subject : The implementation of the WTO Valuation Agreement.
Type : National Seminar.Objectives : To review the legal provisions of the Agreement and examine administrative
aspects regarding implementation.
Participants : 29 participants from Customs, other government ministries and trade
associations.
Facilitator : One officer from the Valuation Sub-Directorate.
Recipient Member Thailand.
Duration : 12 to 15 December 2000.
Location : Bangkok, Thailand.Subject : The implementation and enforcement of the WTO Valuation Agreement.
Type : Joint National Seminar.
Objectives : To review the legal provisions of the Agreement, provide information in
regard to supporting systems and procedures relevant to implementation and
expertise regarding detecting valuation fraud through risk assessment andpost clearance audit.
Participants : 25 customs appraisers, examiners and investigators from the Royal Thai
Customs Department.
Facilitators : One officer from the Valuation Sub-Directorate, one officer from the
Compliance Sub-Directorate, two officers from the Japanese Customs
Administration.
Donor : Japan.
Recipient Member Mozambique.
Duration : 15 to 19 January 2001.
Location : Maputo, Mozambique.Subject : WTO Valuation Agreement and Valuation Fraud.
Type : Joint National Seminar.
Objectives : Implementation planning and administrative assistance of the WTO
Valuation Agreement.
Participants : In total 29; 21 senior and middle managers and trainers from Customs
Headquarters and Regional Customs, 3 government consultants, 1 consultant
from UTRA(Technical Unit for Restructuring Customs), 2 senior managers
from Ministry of Commerce and Industry and 2 senior managers from
National Directorate of Tax and Audit.
Facilitators : One Attaché from the Valuation Sub-Directorate, one officer from the
Compliance Sub-Directorate and one valuation and post-clearance expert
from the Japanese Customs Administration.
Donor : Japan.G/VAL/8/Add.8
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Recipient Member Mozambique.
Special remarks : The Brazilian Customs Administration assisted Secretariat by providing a
Portuguese version of the WTO Valuation Agreement and the instruments of
the Technical Committee of Customs Valuation.  These electronic versions
were provided to the Mozambique Customs Administration.
Recipient Member Azerbaijan.
Duration : 5 to 9 February 2001.
Location : Baku, Azerbaijan.
Subject : The implementation of the WTO Valuation Agreement.
Type : National Seminar.Objectives : To review the legal provisions of the Agreement, provide information in
regard to supporting systems and procedures relevant to implementation.
Participants : 26 Customs inspectors from the finance-tariff and cargo control departments
of the headquarters and regional offices.
Facilitator : One officer from the Valuation Sub-Directorate.
Recipient Member Nepal.
Duration : 5 to 9 February 2001.
Location : Katmandu, Nepal.Subject : Implementation of the WTO Valuation Agreement.
Type : National Seminar.
Objectives : Implementation planning and review of the national valuation system based
on the WTO Valuation Agreement.
Participants : 32 senior and middle managers from Customs Headquarters and Regional
Customs.
Facilitators : One attaché from the Valuation Sub-Directorate and one valuation expert
from the Japanese Customs Administration.
Donor : Japan.
Special remark : Meeting was arranged with Nepal Chamber of Commerce.
Recipient Members : Bangladesh; China; Fiji; Hong Kong, China; India; Indonesia; Iran;
Korea; Malaysia; Maldives; Mongolia; Myanmar; Nepal; Pakistan;
Philippines; Sri Lanka; Thailand; Vietnam.
Duration : 12 to 16 February 2001.
Location : Bangkok, Thailand.Subject : The WTO Valuation Agreement and Valuation Fraud.
Type : Regional Seminar.
Objectives : To deliver valuation technical assistance on a regional basis to countries
within the Asia Pacific grouping.
Participants : In total 31 delegates representing the invited countries and the host country.Facilitators : One officer from the Valuation Sub-Directorate and one senior technical
officer from the Compliance Sub-Directorate. Two valuation and post
clearance audit experts from the Japanese Customs Administration.
Donor : Japan.
Special remark : A presentation on the WTO Valuation Agreement and partnership between
the trade and Customs was given to the ICC in Bangkok.  Forty
representatives of the trade attended.G/VAL/8/Add.8
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Recipient Member Sudan.
Duration : 19 to 23 February 2001.
Location : Khartoum, Sudan.
Subject : Implementation of the WTO Valuation Agreement.Type : National Seminar.
Objectives : Implementation planning and administrative assistance of the WTO
Valuation Agreement.
Participants : In total 41; 35 senior and middle managers from Customs Headquarters and
Regional Customs, 2 from Ministry of Justice, 1 from Ministry of Industry
and 3 from Declarant Association.
Facilitators : One attaché from the Valuation Sub-Directorate and one valuation and post
clearance audit expert from the Japanese Customs Administration.
Donor : Japan.
Training Courses
Recipient Member Myanmar.
Duration : 5 to 9 March 2001.
Location : Yangon, Myanmar.
Subject : Implementation of the WTO Valuation Agreement.
Type : National Training.Objectives : Valuation training and review of the drafted national valuation legislation
based on the WTO Valuation Agreement.
Participants : 27 senior and middle managers from Customs Headquarters and Regional
Customs.
Facilitators : One attaché from the Valuation Sub-Directorate and one valuation expert
from the Japanese Customs Administration.
Donor : Japan.
Special remark : Meeting was arranged with the Myanmar Federation of Chambers of
Commerce and Industry, Ministry of Commerce, Customs Clearance Agents
Association.
Recipient Member Jamaica.
Duration : 12 to 16 March 2001.
Location : Kingston, Jamaica.
Subject : Implementation of the WTO Valuation Agreement.
Type : National Training.Objectives : Valuation training and review of the procedures and processes required or
implementation of the WTO Valuation Agreement.
Participants : 21 senior and middle managers from Customs Headquarters and Regional
Customs responsible for the implementation of the Agreement.
Facilitators : One officer from the Valuation Sub-Directorate and one valuation expert
from the Canadian Customs Administration.
Recipient Member Estonia.
Duration : 2 to 6 April 2001.
Location : Tallinn, Estonia.
Subject : Application of the WTO Valuation Agreement.
Type : National training.
Objectives : To provided detailed knowledge and information in respect of the WTO
Valuation Agreement and its application in the context of Estonia.G/VAL/8/Add.8
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Recipient Member Estonia.
Participants : 22 representatives from Headquarters and the regions representing policy,
audit and investigation functions.
Facilitators : One officer from the Valuation Sub-Directorate and one post clearance audit
experts from the Japanese Customs Administration.
Donor : Japan.
Workshops
Recipient Member Tanzania.
Duration : 16 September to 1 October 2000.
Location : Dar Es Salaam, Tanzania.Subject : Implementation and application of the WTO Valuation Agreement.
Type : Workshop(week 1) and Training(week 2).
Objectives : To provide active and practical information on the WTO Valuation
Agreement, to demonstrate problem solving and policy development and to
train trainers.
Participants : 24 participants representing all Headquarters staff of the value, tariff and
audit departments.
Facilitator : One technical officer from the Valuation Sub-Directorate.
Donor : WTO and CCF (Shared).
Special remark : A meeting was organised with 18 representatives of the trade and local
industry.
Recipient Member Madagascar.
Duration : 2 to 6 October 2000.
Location : Antananarivo, Madagascar.
Subject : Application of the WTO Valuation Agreement.
Type : National Workshop.
Objectives : Publicize the various provisions of the Agreement, assist with the finalization
of the legislation and inform private sector representatives of their rights andobligations by focusing on partnership as a factor for the successful
implementation of the Agreement.
Participants : 34 officials.
Facilitator : One officer from the Valuation Sub-Directorate.
Recipient Members Bangladesh, China, Fiji, Iran, Korea, Malaysia, Maldives, Mongolia,
Myanmar, Nepal, Pakistan, Papua New Guinea, Philippines, Sri- Lanka,Thailand, Uzbekistan.
Duration : 9 to 15 November 2000.
Location : Gwachon, Korea.
Subject : Korea/WCO regional training programme on WTO Valuation Agreement.
Type : Regional Workshop.Objectives : To deliver valuation technical assistance on a regional basis to a number of
LDC and DC Customs administrations in conjunction with Korea Customs.
Participants : 19 officials ranging from ”Customs officer” to senior levels.
Facilitator : One officer from the Valuation Sub-Directorate.
Donor : Participants were sponsored by  the Korean Customs Administration.
Recipient Member Colombia.
Duration : 20 to 24 November 2000.
Location : Bogota, Colombia.G/VAL/8/Add.8
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Recipient Member Colombia.
Subject : Application of the WTO Valuation Agreement.
Type : National Workshop.
Objectives : Review and analysis the procedures to determine customs value in difficult
cases, to seek solutions and conclusions were possible.
Participants : 13 representatives from the Headquarters valuation policy unit responsible
for the determination of customs value of cases submitted for appeal or
considered inappropriate for conclusion outside of Headquarters.  Two part-
time representatives from the legal department.
Facilitator : One officer from the Valuation Sub-Directorate.
Special remarks : Current cases under consideration by the Valuation unit were presented in
terms of the facts, the treatment and the determination of value under theAgreement.  Each case was discussed in detail.
Recipient Member Venezuela.
Duration : 11 to 15 December 2000.
Location : Caracas, Venezuela.
Subject : Implementation of the WTO Valuation Agreement.
Type : National Workshop.
Objectives : Implementation planning and review of the national valuation system based
on the WTO Valuation Agreement.
Participants : 28 participants representing all Headquarters staff of the value and tariff.
Facilitator : One officer from the Valuation Sub-Directorate.
Donor : Japan.
Special remark : A meeting was organised with the officials of the Venezuelan ICC and
Chamber of Commerce.  This was attended by all the executives of theseorganisations to discuss the WTO Valuation Agreement and its
implementation by the Customs administration.
Recipient Member China.
Duration : 15 to 19 January 2001.
Location : Kunming, China.
Subject : The drafting of national valuation legislation.
Type : National Workshop.
Objectives : To conduct a technical review of China's draft valuation regulation for the
implementation of the Agreement and discuss other specific valuation issues
of interest.
Participants : 10 officials from the Customs General Administration and regional offices.
Facilitators : One officer from Valuation Sub-Directorate and one officer from the
Japanese Customs Administration.
Donor : Japan.
Recipient Member Bolivia.
Duration : 29 January to 2 February 2001.
Location : La Paz, Bolivia.
Subject : Interpretation and applica tion of the WTO Valuation Agreement.
Type : National Workshop.G/VAL/8/Add.8
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Recipient Member Bolivia.
Objectives : To conduct a review of the Bolivian Customs value related legal provisions
and its supporting regulations and procedures and to make relevant
recommendations; to further develop the level of valuation understanding
and expertise of relevant personnel in the Bolivian Customs Administration;to conduct a seminar to assist the Bolivian trade sector in understanding the
WTO Valuation Agreement and its associated requirements and
methodologies and their role and obligations to the Bolivian Customs
Administration through in national valuation laws and regulations.
Participants : 31 participants attended the workshop representing both regional and
headquarters personnel.  The levels ranged from Inspector to the Chief of the
Valuation Branch and the consultant/lawyers responsible for the drafting ofthe valuation regulations and procedures package.
Facilitator : One officer from the Valuation Sub-Directorate.
Special remarks : A number of recommendations were made regarding the law package. The
private sector seminar was very well attended by the importing sector, the
local ICC and the Customs brokers of Bolivia.
Recipient Members Benin, Burkina Faso, Côte d’Ivoire, Guinea, Mali, Mauritania, Senegal.
Duration : 12 to 16 February 2001.
Location : Cotonou, Benin.Subject : Application of the WTO Valuation Agreement.
Type : Joint Regional Workshop.
Objectives : Presentation of the WTO Valuation Agreement focusing on measures to be
taken for its application and checks to be made to ensure successful
implementation.  A meeting with representatives of the Republic of Benin’sstressing the importance of the partnership that must now govern the
relationship between the two parties.
Participants : 39 (20 from Benin, 4 from Burkina Faso, 4 from Côte d’Ivoire, 2 from
Guinea, 4 from Mali, 1 from Mauritania and 4 from Senegal).
Facilitators : One officer from the Compliance Sub-Directorate and one officer from the
Valuation Sub-Directorate.
Recipient Member Vietnam.
Duration : 12 to 23 March 2001.
Location : Hanoi and Ho Chi Minh City, Vietnam.
Subject : Interpretation and applica tion of the WTO Valuation Agreement.
Type : National Workshop.
Objectives : To develop a satisfactory level of valuation understanding and awareness of
the WTO Valuation Agreement and its associated requirements to middle
level (and higher) personnel who had only limited exposure to the Agreement
or, none at all.  Also to extend the level of valuation understanding andexpertise to those personnel who had received some previous instruction.
The third objective was to consult with the Vietnam private sector industry
association in regard to their understanding of the Agreement and its
associated requirements and their role and obligations to the Vietnam
Customs Administration’s laws.  To also identify the role of the privatesector in regard to valuation education and its management in Vietnam.
Participants : 40 participants attended the Hanoi workshop. 42 attended in Ho Chi Minh
City.  The levels of all participants varied from Inspector/ Taxation officer to
Chief of Bureau.
Facilitators : One officer from Valuation Sub-Directorate and one Member representative.G/VAL/8/Add.8
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Recipient Member Vietnam.
Special remarks : A number of recommendations were made regarding the needs of the
Vietnam Customs Administration in regard to valuation.
Recipient Member Indonesia.
Duration : 2 to 6 April 2001.
Location : Jakarta, Indonesia.
Subject : Post-Implementation of the WTO Valuation Agreement.
Type : National Workshop.
Objectives : To review implementation experience and address various issues relating
technical implementation and control.
Participants : 37 officials from central and regional Customs offices.
Facilitators : One officer from Valuation Sub-Directorate and one senior auditor from the
Japanese Customs Administration.
Donor : Japan.
Recipient Member Rwanda.
Duration : 9 to 13 April 2001.
Location : Kigali, Rwanda.
Subject : Application of the WTO Valuation Agreement.Type : National Workshop.
Objectives : Presentation of the WTO Valuation Agreement focusing on measures to
ensure implementation.  A meeting with  representatives of the local private
sector had been organized on the margins of the workshop.
Participants : 31 participants from Rwandan Customs.Facilitator : One officer from the Valuation Sub-Directorate.
Recipient Member Pakistan
Duration : 23 to 27 April, 2001
Location : Karachi, Pakistan
Subject : WTO Valuation Agreement and Valuation Fraud
Type : National Workshop
Objectives : Technical assistance focusing on the practical application of the Agreement
and measures to combat valuation fraud
Participants : 41 participants selected from senior and middle managers of Customs
Headquarters and Regional Customs
Facilitator(s) : One officer from Valuation Sub-Directorate and one officer from Facilitation
Sub-Directorate, One Japanese Expert
Donor : Japan
Recipient Members Brazil; Bolivia; Chile; P eru; Uruguay; Panama; Argentina; Venezuela;
Ecuador.
Duration : 7 to 11 May, 2001
Location : Rio de Janeiro, Brazil
Subject : WTO Valuation Agreement and Valuation fraudType : Joint Regional Workshop
Objectives : To deliver valuation and valuation fraud technical assistance on a regional
basis to developing country Customs administrations and to further develop
the level of valuation and valuation fraud understanding and expertise of
relevant personnel from the participating Customs administrationsG/VAL/8/Add.8
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Recipient Members Brazil; Bolivia; Chile; P eru; Uruguay; Panama; Argentina; Venezuela;
Ecuador.
Participants : 26 participants representing nine developing country Customs
administrations : Bolivia (2); Chile (2); Peru (2); Uruguay (2); Argentina (1);
Venezuela (2); Ecuador (1); Panama (2); Brazil (12).
Facilitator(s) : Two WCO representatives from the Valuation and Enforcement Sub-
Directorates.   Also, one representative from the Japan Customs and Tariff
Bureau
Donor : Japan
Recipient Member Chile
Duration : 14 to 18 May, 2001
Location : Viña del Mar, Chile
Subject : WTO Valuation Agreement and Valuation Fraud
Type : National Workshop
Objectives : Technical assistance focusing on the practical application of the Agreement
and measures to combat valuation fraud
Participants : 31 participants.  29 officers selected from senior and middle managers of
Customs Headquarters and Regional Customs.  2 Customs Officers from
Ecuador were invited by the Chilean Customs Administration
Facilitators : One officer from Valuation Sub-Directorate and one officer from Facilitation
Sub-Directorate.  Two Japanese Experts
Donor Japan
Recipient Member Fiji Islands
Duration : 11 to 15 June, 2001
Location : Suva, Fiji
Subject : WTO Valuation Agreement
Type : National Workshop.   Part 1 of two-part technical assistance programme
Objectives : To deliver valuation technical assistance on the alternate methods of
valuation, Articles 2 to 7 inclusive, and the associated (supporting) Articles
of the WTO Valuation Agreement.  To increase the capacity and expertise ofkey personnel in the Fiji Islands Customs Service in regard to the Agreement
and to also examine their supporting valuation management mechanisms
Participants : 21 officers representing various work areas responsible for valuation
management and decisions.  The levels ranged from manager to customs
officer.  Nine officers that attended Part I of the programme attended
Facilitator(s) : One representative from the Valuation Sub-Directorate and one from the
Japan Customs and Tariff Bureau
Donor : Japan
Recipient Member South Africa.
Duration : 27 to 31 August, 2001
Location : Pretoria, South Africa
Subject : WTO Valuation Agreement
Type : National WorkshopObjectives : Review and analysis the procedures to determine Customs value in difficult
cases, to seek solutions and conclusions where possible.G/VAL/8/Add.8
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Recipient Member
Participants :South Africa.
18 representatives from the Headquarters valuation policy unit and District
Offices responsible for the determination of Customs value in cases
submitted for appeal or considered inappropriate for conclusion outside of
Headquarters
Facilitator(s) : One officer from the Valuation Sub-DirectorateG/VAL/8/Add.8
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Annex I
EVALUATION OF TECHNICAL ASSISTANCE ACTIVITIES
UNDERTAKEN BY THE WCO SECRETARIAT
This evaluation is based on the technical assistance missions to developing country Members
carried out by the Secretariat since June 2000.  As partly shown in Annex I to this document, these
missions were conducted on both a national and regional basis and took various forms (training
courses, seminars, workshops, etc.).  There were valuation expert missions as well as joint
valuation/valuation fraud missions.  Some missions were carried out by members of the Secretariat,
with co-operation and co-ordination between the Valuation Sub-Directorate and the Enforcement Sub-
Directorate on joint missions.  Others were carried out by the Secretariat with representatives fromMember administrations.
Usually the selection of recipient administrations was made in response to requests by
Members and in accordance with the overall WCO technical assistance plan.  The mission
programmes were prepared flexibly in consultation with the recipient administrations so that theadministrations' real needs could be met.  As a whole, they covered a wide range of issues relevant to
the implementation of the WTO Valuation Agreement, including (1) the review of the legal provisions
of the WTO Valuation Agreement, (2) assistance with regard to supporting systems and
administrative procedures required for implementation, (3) expertise regarding the detection of
valuation fraud through investigation, risk assessment  and post clearance audit, (4) train the trainers
programmes, and (5) review of draft national valuation legislation and valuation systems.  These
issues have been dealt with through presentations by both trainers and participants, open discussions,
case studies, on the spot studies, etc.  Evaluations by participants were carried out on all missions and
information as to the need for future technical assistance was solicited.
Local business representatives also participated in a number of events.  Several education and
dialogue sessions were arranged with the local business community.
General comment
Overall the participants in our technical assistance programmes have expressed satisfaction
with the various programmes provided by the Secret ariat.  Participants indicated that the missions
were successful in that they achieved their respective objectives and paved the way for further
improvement of the valuation systems of the host administrations.  The evaluation forms showed that
most participants had learnt a great deal from the programmes.  It was acknowledged that the missions
had dealt with the Agreement in depth and a wide range of issues regarding the implementation of the
Agreement had been clarified.  The assistance given was regarded as practical and relevant to theadministrations.  All missions resulted in concrete  recommendations for future improvement of the
valuation systems of the host administrations.
The host administrations provided full assistance, which greatly facilitated the work of the
representatives of the Secretariat and donor Members.  Members are becoming more aware as to whattheir responsibilities are when requesting technical assistance and are working with the Secretariat
more positively to obtain the correct coverage of iden tified topics as well as designating the right staff
to participate.  The opportunities for the trainers to be able to meet the Directors General on missions
has helped to obtain the on-going support from senior managers for the policy changes that are
required for the improvement of the valuation systems of the host administrations.
Consequently the Secretariat has become more attuned to Members' regional and local
problems and has tailored its programmes accordingly.  The Secretariat has learnt more about
Members and can use that information to the benefit of Members as well as the Secretariat.  The
Secretariat has consequently been able to confirm Members’ reporting to the Technical CommitteeG/VAL/8/Add.8
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regarding the current status of the Agreement, as well as to identify deficiencies or shortfalls in levels
of expertise and to develop programmes of assistance.
In some countries, there appeared to be a more positive approach to implementing and
working with the Agreement and staff were open about problems and the way in which they had beendealing with them.  They also seemed more  willing to discuss their own shortfalls.
Not surprisingly, some participants suggested that the content of the programmes wasn’t
covered in sufficient detail and case studies, exercises and time allocation (of one week) were not
sufficient to deal with all the important issues.  In particular, a number of requests were made to
continue to receive technical assistance in the future .  Here the Secretariat would like to point out that
one-week missions are obviously not as effective as longer ones, but our resources do not allow us to
carry out longer programmes.  Bluntly speaking, one week is better than none.
Most participants were the right officers from the right working areas, and showed a keen
interest, and actively participated, in the programmes.  On the other hand, some participants seemed to
be new to the subject.  The Secretariat still tended to encounter some questionable participantselections, particularly with regard to regional technical assistance missions.
Future needs
Full implementation
For various reasons, some Members have not implemented the Agreement in time to meet
their WTO obligations.  It appears that in some countries the delay period granted has not been fully
utilized to prepare the administration for implementa tion.  The main reason identified was the fear of
a possible loss of revenue and the perceived difficulties in dealing with certain complex issues.  TheSecretariat believes that implementation issues are often not merely technical ones and therefore
technical assistance will have limited effect in addressing issues of, for example, political will.
Application of Article 1
Although some of the countries we have visited have implemented and practise the
Agreement, they tend to abandon the provisions of Article 1 too easily.  The mix of hybrid valuationsystems in some countries, including the use of certain valuation databases as a means to determine
the value for Customs duty purposes, has caused difficulties for the Secretariat as well as the
participants in focusing on the Agreement.  The emphasis placed on this aspect of the implementation
of the Agreement constitutes a large part of any technical assistance programme.  It is therefore
appropriate that time is spent during each programme to strike a balance between facilitation andcontrol by putting the WTO Valuation Agreement into context.  This approach stresses the facilitation
of bona fide trade and the utilisation of control measures such as post importation audit, investigation,
risk management and anti-dumping laws.
We have also noted a general lack of confidence in handling sensitive issues such as
conditions and considerations for the application of Article 1, related party transactions, imports by
sole agents, sole distributors and sole concessionaires, transactions between and among multinational
companies, royalties and license fees, etc.  In th is regard the building of confidence through case
studies and the examination of procedures has been an important aspect in the delivery of individual
training programmes.
Supporting systems
On many missions, the organizational structure of the host administration needed to be reviewed to
enhance control capacity with regard to under-valuation.  In particular, administrations were advisedG/VAL/8/Add.8
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that risk assessment and post clearance audit needed to be put into place or further consolidated to
function effectively.  These issues are, of course, closely related to WCO assistance in the area of
Customs reform and modernisation.
Technical Assistance
Receipt of last minute requests from Members have made the technical assistance provided less
effective in some instances.  Members need to seek technical assistance early enough so that
implementation programmes can be installed in time.  Members also need to take advantage of the
diversity of technical assistance programmes that the Secretariat can provide; for example, the review
of proposed national valuation laws and regulations.
It is also necessary to continue to monitor,  through the work of the Technical Committee and
the Secretariat, the follow-up actions taken by Members that have received technical assistance.
Specific future needs
In accordance with administrations’ feed back on the WCO Technical Assistance Programme
solicited by the Secretariat at the end of missions, future valuation technical assistance activities could
focus, among other things, on the following priority areas :
(i) General
- Development of ongoing monitoring and evaluation programmes.(ii) Knowledge
- Legislative : further elaboration of administrative procedures to assist in the
implementation of the Agreement; other procedures and legislative requirements
covering risk management, overall best practices, automation needs and systems.
- Training : development of training programmes for both Customs personnel, other
governmental departments and external clients; practical case studies, especially in
regard to Article 8 (the experience of other Members can be of assistance in thisarea); train the trainer programmes, clearance verification, audit and methods to
combat valuation fraud.
(iii) Physical infrastructure
- Organizational infrastructure review with regard to the optimum application of the
Agreement; automation of valuation procedures.
(iv) Management systems
- Type of control procedures required to administer the Agreement; verification
procedures and clearance procedures with emphasis on compliance management.
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