WORLD TRADE
ORGANIZATIONWT/L/453
17 May 2002
(02-2743)
EL SALVADOR - AGREEMENT ON IMPLEMENTATION OF
ARTICLE VII OF THE GATT 1994
Decision of 13 May 20021
The General Council,
Taking into account  El Salvador's request for a waiver from its obligations under the WTO
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994,
done at Marrakesh on 15 April 1994 (“WTO Agreement on Customs Valuation”) and noting ;
- that El Salvador became a Member to the WTO Agreement on Implementation of Article VII
of the General Agreement on Tariffs and Trade 1994 (Customs Valuation Agreement) and
invoked paragraph 1, Article 20 of that Agreement on 7 May 1995, and was therefore
scheduled to apply the provisions of the Agreement on 7 May 2000;
- on 6 July 20002, Customs Valuation Committee agreed to El Salvador's request under
paragraph 1 of Annex III of the Customs Valuation Agreement for extension of its transition
period until 7 September 2001;
- as indicated in its request in G/C/W/300/Rev.2, El Salvador’s request for a further delay is
due solely to the unforeseen delay in the passage of the domestic legislation for implementing
the WTO Agreement on Customs Valuation caused by two major earthquakes in January andFebruary 2001;
- El Salvador’s substantial efforts to implement the provisions of the Customs Valuation
Agreement and the substantial progress it has made in completing its detailed work
programme set out in G/VAL/30;
- El Salvador continues to receive technical assistance in support of implementation and
application of the Customs Valuation Agreement, which is contributing significantly towards
achieving that objective;
- El Salvador’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration, and its objective of ensuring the effective
implementation and administration of the Customs Valuation Agreement;
- El Salvador applies minimum values only to the products identified in Annex I;
                                                     
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO
Agreement agreed by the General Council in November 1995 (WT/L/93).
2 G/VAL/30WT/L/453
Page 2
- El Salvador is already applying Paragraph 2 of the Decision on the Valuation of Carrier
Media Bearing Software for Data Processing Equipment3
- that El Salvador does not use or plan to use preshipment inspection services in customs
administration and valuation;
- El Salvador’s indication that this would be a single request for a waiver to delay its
implementation of the Customs Valuation Agreement;
Having regard  to the Guiding Principles to be followed in considering applications for
waivers adopted on 1 November19564, the Understanding in Respect to Waivers of Obligations under
the General Agreement on Tariffs and Trade 1994, and paragraphs 3 and 4 of Article IX of theMarrakesh Agreement Establishing the World Trade Organization;
Acting  pursuant to the provisions of paragraph 3 of Article IX of the WTO Agreement,
Decides , in view of the exceptional circumstances set out above, that:
1. Subject to the terms and conditions set out hereunder, the obligations under the WTO
Agreement on Customs Valuation shall be waived for El Salvador from 7 September 2001 to
7 March 2002.
2. El Salvador will publish and make publicly available by 31 December 2001 the data sources,
methodologies, basis, criteria and other relevant information for determining the minimum
values for the goods identified in Annex 1;
3. El Salvador will publish and make publicly available any amendments or changes to the
above-mentioned data sources, methodologies, basis, criteria and other relevant information
60 days before implementing such changes, a nd will not apply such changes to importations
entering its customs territory prior to the completion of this 60 day notification period; and
4. This waiver shall not prejudice the rights and obligations of El Salvador under the WTO
Agreements, in particular those rights and obligations under the Agreement on Customs
Valuation.
                                                     
3 G/VAL/5.
4 L/532.WT/L/453
Page 3
ANNEX I
List of Products Subject to Minimum Customs Value
Description Tariff Position
Worn clothing and other worn related
articles6309, ex 6310.10 and ex 6310.90
Used Televisions ex 8528.12.10, ex 8528.12.90, ex
8528.13.10, ex 8528.13.90
Pneumatic Tyres, retreaded or used ex 4012.10.00, ex 4012.20.00
Apparel 6101.10.00 to 6117.90.00, 6201.11.00 to
6217.90.00
Articles of textiles, made-up 6301.10.00 to 6304.99.00
Sacks and bags, of a kind used for the
packing of goods, of jute or other textile
bast fibres of heading 53.036305.10.00
Footwear 6402.19.00 to 6405.90.00
Used vehicles and used parts and
accessories thereofex Chapter 87, except ex 8703.10, ex 8709
and ex 8710
Woven fabrics of cotton 5208.11 to 5212.25
Woven fabrics of synthetic filaments 5407.41 to 5408.34
Woven fabrics of synthetic fibres 5512.11 to 5516.94
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