WORLD TRADE
ORGANIZATIONG/VAL/30
6 July 2000
(00-2785)
Committee on Customs Valuation
RESERVATION BY EL SALVADOR UNDER PARAGRAPH 1 OF ANNEX III
OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Decision
TAKING NOTE of the Government of El Salvador’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 7 May 1995 , El Salvador 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 7 May 1995, and was therefore scheduled to apply the provisions of that Agreement by
7 May 2000;
CONSIDERING that El Salvador has made substantial efforts to implement the provisions of
the WTO Agreement on Customs Valuation;
CONSIDERING also that El Salvador has and continues to receive technical assistance in
support of implementation and application of th e WTO Agreement on Customs Valuation, which is
contributing significantly towards achieving that objective;
NOTING El Salvador’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also El Salvador’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that El Salvador’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 Agreementon Customs Valuation;
NOTING that El Salvador does not currently apply minimum values for customs valuation
purposes and its current intention not to apply minimum values in the future;
NOTING  that the Government of El Salvador will implement and apply by 7 September 2001
paragraph 2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing
Equipment2;
                                                     
1See Annex I - Work Programme.
2G/VAL/5.G/VAL/30
Page 2
NOTING that the Government of El Salvador  does not use or plan to use preshipment
inspection services in customs administration and valuation;
RECOGNIZING El Salvador’s indication that this  would be a single request for an 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, El Salvador may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not extending
beyond 7 September 2001.
2. The Government of El Salvador shall report to the Committee on Customs Valuation by
30 November 2000 and 30 May 2001 on the progress in fulfilling the work program in Annex 1 and
the status of its implementation of the WTO Agreement on Customs Valuation, as well as the terms
and conditions of this Decision.
3. This Decision shall not prejudice the rights and obligations of El Salvador under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on Customs
Valuation.G/VAL/30
Page 3ANNEX 1
Timetable of Activities to be Developed for the Application of the GATT Agreement in the Customs Receipts Directorate and DIGAT   1
of El Salvador
2000 2001 Activity Responsible Body Estimated
Time
RequiredStarting
DateCompletion
Date
Jan-
MarApr-
JuneJul-
SeptOct-
DecJan-
MarApr-
JunJul-
Aug
ADAPTATION OFDOMESTIC LEGISLATIONTECHNICAL-
LEGAL12 months 1 Jan 00 31 Dec 00
TO APPLY THE
AGREEMENTCOMMITTEE2
* Revision of current rules
* Proposal preparation:
* Submission of preliminary
draft regulations for theapplication of the Agreement.
CONSIDERATION AND
APPROVAL OFLEGISLATIVE
ASSEMBLY3 months 1 Jan 01 31 March 01
LEGISLATION
* Formulation of Customs
Value Declaration
REVIEW OF TECHNICAL
OPERATINGTECHNICAL
COMMITTEE6 months 1 Jan 00 30 June 00
PROCEDURES
* Review of customs
operating procedures
                                                     
1 DIGAT is the Directorate General of Tax Administration which will replace the Directorate General of Customs as from January 2 000.
2 The Technical-Legal Committee is at present made up of technici ans from all the relevant sections of the Directorate General o f Customs, and its work will be
continued by DIGAT personnel.G/VAL/30
Page 4
2000 2001 Activity Responsible Body Estimated
Time
RequiredStarting
DateCompletion
Date
Jan-
MarApr-
JuneJul-
SeptOct-
DecJan-
MarApr-
JunJul-
Aug
* Review of technicalvaluation, control and legalprocedures.
TRAINING AND
PUBLICIZING THETECHNICAL
COMMITTEE20 months 1 Jan 00 31 Aug 01
AGREEMENT IN-HOUSE
AND OUTSIDE
   Tax auditors   Customs technicians
* Publicizing the Agreement
to foreign trade operators:
   Users and other customs
   agents
   Importers
   Others (carriers
   warehousemen, etc.)
INTERNAL
RESTRUCTURINGTECHNICAL
COMMITTEE6 months 1 July 00 31 Dec 00
OF TECHNICAL
DEPARTMENTS
* Valuation Department
* Tax Control Department
* Determination of resources
and functions
STRENGTHENING OF THE
INTELLIGENT VALUE-CONTROL DATA BANKTECHNICAL
COMMITTEE9 months 1 July 00 31 March 01
* Determination of current
requirementsG/VAL/30
Page 52000 2001 Activity Responsible Body Estimated
Time
RequiredStarting
DateCompletion
Date
Jan-
MarApr-
JuneJul-
SeptOct-
DecJan-
MarApr-
JunJul-
Aug
* Decentralization of the
database
* Adaptation of the data-
processing systems
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