RESTRICTEDWORLD TRADE
ORGANIZATIONG/VAL/W/62/Add.2
10 May 2000
(00-1909)
Committee on Customs Valuation Original:  English/
French
RESERVATION BY TUNISIA UNDER PARAGRAPH 1 OF ANNEX III
OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Draft Decision
Addendum
TAKING NOTE of the Government of Tunisia’s request under paragraph 1 of Annex III of
the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade 1994
(“WTO Agreement on Customs Valuation”) done at Marrakesh on 15 April 1994, to extend its delay
in the application of the provisions of that Agreement;
RECOGNIZING that on 29 March 1995, Tunisia became a contracting party to the WTO
Agreement on Customs Valuation and invoked paragra ph 1 of Article 20 of that Agreement to delay
application of its provisions for a period of five years from the date of entry into force of the
Agreement on 29 March 1995, and was therefore scheduled to apply the provisions of that Agreement
by 29 March 2000;
CONSIDERING that Tunisia has made substantial efforts to implement the provisions of the
WTO Agreement on Customs Valuation;
CONSIDERING also that Tunisia has received technical assistance and has a continuing
interest in taking advantage of  technical assistance in support of implementation and application of
the WTO Agreement on Customs Valuation;
NOTING Tunisia’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also Tunisia’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Tunisia’s authorities have established a detailed work programme1, involving
the relevant ministries and agency, to enable the elaboration and approval of its legislation and the
completion of its domestic administrative and legal procedures, including training, dissemination of
information, and other actions, for implementing and applying the WTO Agreement on CustomsValuation;
NOTING that Tunisia, in regard to paragraph 2 of Annex III of the WTO Agreement on
Customs Valuation, does not apply currently minimum values and its intention not to apply minimum
values in the future;
                                                     
1 Annex 1 - Work Programme.G/VAL/W/62/Add.2
Page 2
NOTING  that the Government of Tunisia will implement and apply by 28 September  2001
paragraph 2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing
Equipment2;
NOTING, that the Government of Tunisia does not use or plan to use preshipment inspection
services for purposes of customs valuation;
NOTING Tunisia has indicated that at this st age it has no intention to request a further
extension to delay its implementation of the WTO Agreement on Customs Valuation;
Members, acting pursuant to the provisions of paragraph 1 of Annex III of the WTO
Agreement on Customs Valuation,
DECIDE, in view of the exceptional circumstances set out above, that:
1. Subject to the terms and conditions set out hereunder, Tunisia may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not
extending beyond 28 September 2001.
2. The Government of Tunisia shall report to the Committee on Customs Valuation by
1 October 2000 and 1 April 2001 on the progress in fulfilling the work programme in Annex Iand the status of its implementation of the WTO Agreement on Customs Valuation under the
terms and conditions of this Decision.
3. This Decision shall not prejudice the rights and obligations of Tunisia under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on CustomsValuation.
                                                     
2 G/VAL/5.G/VAL/W/62/Add.2
Page 3ANNEX I
Work Programme for the Implementation of the WTO Agreement on Customs Valuation
(Period from 29 March 2000 – 28 September 2001)
The objective of this programme is to complete the process of implementation of the WTO Customs Valuation Agreement.
OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
I. Global strategy forthe implementation ofthe Customs Valuation
Agreement18 months
1. Resource
allocation:(a) Allocation, broadening spheres of competence
and increasing motivation and specialization of
administrative officials and customs agents
responsible for customs valuation and control in
the areas mentioned in the Agreement (servicesand protection of intellectual property for the
valuation of carrier media bearing software,
finance for the currency conversion aspect, etc.)
A training timetable will be established for this
purpose, spread out over time in order to avoid
complete mobilization of human resources and
prevent any disruptions in the normal operation ofcustoms services.- Intensification of efforts to provide
the necessary training for all relevant
staff directly responsible and
involved in the implementation of the
internal reform process as a whole.- Recourse to technical assistance.
(b) Creation of a nucleus of experts andtechnicians specialized in customs valuation.Recourse to technical assistance.
(c) Preparation and dissemination among customs
agents of documents, manuals, and physical,
carrier and audiovisual media in Arabic and in
another language in order to ensure that the
different customs valuation methods are applied in
their order of priority, taking account of thetechnical specificities of each one of these
methods (accounting, financial, legal and
documentary research aspects, etc.,)Recourse to technical assistance
2. Structural
implications(a)
- Continuation of the reorganization and18 months Continuation of the organizational
restructuring according to a pre-In 18 months, reassignment
and redeployment of humanG/VAL/W/62/Add.2
Page 4OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
strengthening, at the central, regional and locallevels (customs offices), of the structures and
services responsible for customs valuation in
response to the various valuation requirements(bodies responsible for verification, data
collection, appeals, etc.) and introduction of
management mechanisms in accordance with the
Agreement.
- Introduction of appeals structures in accordancewith the Agreement.established plan with a view to
building up the capacity for action of
the customs services.resources in the customs
services.
(b) Outlining of a career plan establishing criteriafor recruitment, selection and promotion of staff
responsible for customs valuation.
(c) Increased assistance for staff responsible forpost-entry customs valuation in keeping with the
requirements of modern trade.
(d) Incorporation of verification operations intothe technical services and increased specialization
in the services and bodies responsible for customs
valuation.
(e) Appointment of specialized valuation officialsto follow-up the implementation of the newsystem, and organization of periodic assessments
with a view to introducing the improvements
necessary to its proper implementation.
3. Computerizedmanagement of
customs valuation and
verification operations(a) Conversion to Arabic of the customs
information system by updating the SINDA
system in accordance with an information
technology blueprint.18 months Training of technicians and computer
engineers.After 18 months, customs
services will be equipped with
a modern infrastructure
providing for paperlesshandling of customs
declarations.
(b) Development of bilingual programs forcomputerized processing of customs import
regimes.After 18 months, customs
services will be equipped with
a modern infrastructure
providing for paperless
handling  of customsdeclarations.G/VAL/W/62/Add.2
Page 5OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
(c) Development of handbooks containing theoperational design of the network.
(d) Extension of the network to all of the regionaldirectorates and customs offices on the national
territory.
(e) Entry into operation of the computerequipment and adoption of Arabic for the
operating system.
(f) Introduction of risk assessment programmes toenhance selectivity in the inspection of goodsthrough the preparation of legal texts, the
installation of new laboratory equipment, the
introduction of appropriate procedures, the setting
up of a database, etc.Recourse to technical assistance
4. Adapted tools: Creation of a computerized value index (teaching
software).
This index, which will be accessible to all of theregional directorates and all of the customs offices
through the computer network, will provide the
central, regional and local customs entities, in the
framework of an assistance programme, with the
necessary real-time information (database)concerning international prices for various
products and services relating to international
trade.18 months - Training of technicians and
computer engineers
- Field work required throughout thenational territory.In 10 months, creation of a
teaching tool.
During the remaining8 months, ensuring general
access to the tool.
II. Implementation of
specific activities:
1. Bringing domesticlegislation into
conformity18 months
(1) Reform of the Customs Code and
incorporation of the provisions of the Customs
Valuation Agreement into customs legislation(draft law on the reform of the Customs Code).
The process of adjustment of the national
legislation is to take place in 4 phases:10 months Involvement of the various parties
concerned.2 months: completion of the
draft law on the reform of the
Customs Code.2 months: examination by the
different parties concerned.
2 months: preparation of theG/VAL/W/62/Add.2
Page 6OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
- preparation of a draft law in French taking up theprovisions of the Customs Valuation Agreement;
- translation into Arabic as the official language
for the promulgation of laws in Tunisia;- examination of the draft law by the different
parties concerned, including the consultative,
constitutional and legislative bodies;
- adoption of the draft law and publication in the
Official Journal.final version of the draft law,
including translation.
2 months: submission to and
examination by theconsultative, constitutional
and legislative bodies.
2 months: adoption and
publication in the Official
Journal.
(2) Preparation, adoption and publication ofregulations governing the application of the law.4 months
(3) Preparation of procedural handbooks for
internal use by the administration and for externaluse by all of the economic operators.4 months Technical assistance in developing
procedures and annotatedadministrative documents containing
practical examples or exercises for
the administration and for the various
economic operators and agents.
2. Training: -*- Training of the administrative staff concerned,
i.e:
- customs officers;- persons from different ministerial departments
concerned responsible for supervising and
following up the implementation of the Customs
Valuation Agreement;
-*- training of foreign trade operators and users, inparticular importers and forwarding agents;
-*- training of a nucleus of specialized experts
independent of the administration;
-*- training of trainers in customs valuation.18 months - Organization of special training for
officials in countries with sufficient
experience in implementing the newvaluation system.
- Technical assistance is requested
based on the specific needs described
in this area (G/VAL/W/62/Add.1).
3. Information and
awareness raising in
business circles(traders, industrialists,
business people,
investors etc.)- Seminars;
- Awareness days;
- Dissemination of documents;- Meetings;
- etc.18 months Supply, translation and dissemination
among all economic operators of the
necessary documentation (texts of thelaws and decrees, procedural
handbooks, leaflets, brochures, etc.)These activities will cover the
entire national territory and
will involve the differentregional economic hubs of the
country.G/VAL/W/62/Add.2
Page 7OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
This documentation, which willtarget, inter alia,  both Tunisian and
foreign investors, must be prepared
in several languages of countriesinvesting in Tunisia.
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