WORLD TRADE  
ORGANIZATION  G/VAL/N/4/ARE/1 
15 September 2004 
 (04-3851) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATION UNDER PARAGRAPH 1 OF ANNEX III 
TO THE AGREEMENT ON IMPLEMENTATION OF 
ARTICLE VII OF THE GENERAL AGREEMENT 
ON TARIFFS AND TRADE  
 
UNITED ARAB EMIRATES 
  
 The following communication, dated 5 July 2004,  is being circulated at the request of the 
Delegation of the United Arab Emirates. 
 
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 To ensure the United Arab Emirates' effective implementation and administration of the WTO Agreement on Customs Valuation, we would like to  inform the Committee on Customs Valuation that 
the Federal Customs Authority in the UAE has conf irmed all legal, organizational and administrative 
obligations relating to implementation of Article  VII of GATT 1994 and completely accomplished. 
  Please find attached the details of all proce dures made by the Customs Authority in this 
regard. 
 
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  G/VAL/N/4/ARE/1 
Page 2  
 
 Implementation of Article VII of The Gene ral Agreement on Tariffs & Trade 1994 (GATT
) 
 
 
        The World Trade Organization (WTO) granted UAE an additional deadline ending on 
31 December 2003 for postponing implementation of Article VII OF GATT 1994.  The deadline was 
meant to enable UAE, as a Member state, fulfilling its legal obligations towards WTO relating to the 
implementation of Article VII of the Agreemen t on Customs Valuation.  The request for the 
postponement was based on the following justifications:   
• The insufficiency of the human resources qualif ied and able to support the implementation 
measures. 
• The establishment of the customs valuation Database and the related networking are time 
consuming and require considerable resources. 
• The federal nature of the United Arab Emir ates and the multiplicity of customs points. 
• The need to coordinate among Gulf Council Countries (GCC) member States with the aim to 
reach a common legislation. 
 
 Upon enjoying the given deadline ending on 31 December 2003, UAE confirms that all legal, organizational and administrative ob ligations relating to implementa tion of Article VII of GATT 1994 
are fulfilled through completing the following tasks: 
    
1. The insufficiency of the human resources qualif ied and able to support the implementation 
measures.  
 
 As part of the training plans for the past two years, UAE customs staff have been trained and 
qualified on technical issues relating to the applicat ion of customs valuation assessment criteria and 
methods in accordance with the provisions of Article VII of GATT 1994.  
2. The establishment of the customs valuation Da tabase and the related networking are time 
consuming and require considerable resources.  
  UAE Customs strives to develop a valuation da tabase as to be used in  assessing identical and 
similar goods in accordance with the provisions of Articles 2 and 1 of the Agreement on Customs Valuation.  This would be introduced through creating inter-customs posts link and communication 
system as to assist with exchange of information on approved & cleared transaction values. 
 
3. The federal mature of the United Arab Emirates and the multiplicity of customs points.
 
 
 Under the Federal Law No (1) of 2003, a Fede ral Authority dealing with customs matters in 
the country as whole was established.  Th e Federal Authority is responsible for: 
 
(a) Depict general customs policy in collaborati on with the individual customs administrations. 
 
(b) Develop legislations fo r regulating customs business. 
 
(c) Oversee implementation of customs legislati ons by individual customs administrations and 
other relevant government agencies. 
 
(d) Follow-up in collaboration with the respectiv e agencies in country the implementation of 
decisions taken at regional and internationa l conferences &meetings dealing with customs 
issues. 
   G/VAL/N/4/ARE/1 
 Page 3 
 
 
 4. The need to coordinate among Gulf Council Countries (G.C.C) member States with the aim 
to reach a common legislation.  
 
 The common customs law of the GCC States was entered into force as from 1 January 2003.  Articles 2, 26, 61 and 62 of the common customs la w of the GCC States provides a legal coverage for 
implementing Article VII of GA TT 1994 and contain the provisions of the Agreement on Customs 
Valuation as to the following aspects:  
• Transaction values for imported goods shall be  accepted as customs value in accordance with 
the provisions of Articles 1 and 8 of the Agre ement on implementation of  Article VII of GATT 
1994. 
 
• If no transaction values are provided for the imported goods, customs value shall be 
determined using alternative assessment met hods in accordance with Articles 2-7 of the 
agreement on implementation of  Article VII of GATT 1994. 
 
• Initial right of appeal and protesting against a valuation determinati on without penalty in 
accordance with Article 11 of the Agreement on implementation of Article VII of GATT 1994. 
 
• Where conflicts over determining customs value arise, delivery and release of goods shall not 
be delayed unless sufficient guarantee is provided in accordance with Article 13 of the Agreement on the Implementation of Article VII of GATT 1994. 
 
 Laws, regulations, judicial decisions and administrative rulings shall he published in 
accordance with the provisions of Article 12 of th e Agreement on implementation of Article VII of 
GATT 1994.  
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