WORLD TRADE
ORGANIZATIONG/VAL/23
10 March 2000
(00-0963)
Committee on Customs Valuation
SRI LANKA – AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
The following Decision concerning the reservation by Sri Lanka in accordance with
paragraph 1, Annex III of the Agreement on Customs Valuation was adopted by the Comm ittee on
9 March 20001.
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TAKING NOTE of the Government of Sri Lanka’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 1 January 1995 , Sri Lanka 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 1 January 1995, and was therefore schedule d to apply the provisions of that Agreement
by 1 January 2000;
CONSIDERING Sri Lanka has made substantial efforts to implement the provisions of the
WTO Agreement on Customs Valuation;
CONSIDERING also that Sri Lanka 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 Sri Lanka’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also Sri Lanka’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Sri Lanka’s authorities have established a detailed work programme2, 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 ofinformation, and other actions, for implementing and applying the WTO Agreement on Customs
Valuation;
                                                     
1 See document G/VAL/M/13 to be issued.
2 See Annex 1 – Work Programme.G/VAL/23
Page 2
NOTING that Sri Lanka will limit the application of minimum values for customs valuation
purposes during this requested extension in the delay of its application of the WTO Agreement on
Customs Valuation to used motor vehicles classified under H.S. headings 87.01, 87.02, 87.03 and
87.04;
NOTING  that the Government of Sri Lanka will  implement and apply by 1 January 2001
Paragraph 2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing
Equipment3;
NOTING, that the Government of Sri Lanka does not use or plan to use preshipment
inspection services in customs administration and valuation;
RECOGNIZING Sri Lanka’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, Sri Lanka may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period notextending beyond 1 January 2001.
2. The Government of Sri Lanka shall report to the Committee on Customs Valuation by 30
June 2000 and 30 November 2000 on the progress in fulfilling the work program in
Attachment 1 and the status of its implementation of the WTO Agreement on CustomsValuation, as well as the terms and conditions of this Decision.
3. This Decision shall not prejudice the rights and obligations of Sri Lanka under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on Customs
Valuation.
                                                     
3 G/VAL/5G/VAL/23
Page 3
SRI LANKA’S OPERATIONAL PLAN FOR THE IMPLEMENTATION OF THE WTO
CUSTOMS VALUATION AGREEMENT
                   2000
No Activity 1 2 3 4 Coordination and
Cooperation with relevant
Authorities
Legislation and Procedures
/g118 Developing National Legislation to
confirm with the Agreement **
/g118 Preparing Regulations **
/g118 Preparing Procedures **1
/g118 Establishment of Database **Cabinet and the Parliament
Sri Lanka Chamber of
Commerce
2 Human Resource Development
/g118 Senior Management Level **
/g118 Middle Management Level and
Operational Level **
/g118 Awareness/Training Programmes
for client base, i.e. Customs House
Agents, Importers etc.,**
/g118 Development of Manuals,
Handbooks etc., **WTO, WCO
Other Customs
Administration in the
Region
3. Structural Changes In the
Organisation
/g118 Establishment of Post Clearance
Audit Branch **
/g118 Establishment of a Valuation Unit
at the Colombo International AirCargo Terminal**
/g118 Establishment of a Valuation
Investigation UnitAlready
CompletedWTO, WCO
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