. /.  WORLD TRADE  
ORGANIZATION  G/VAL/2/Rev.18 
16 February 2004  
 
(04-0611) 
Committee on Customs Valuation     
   
AGREEMENT ON IMPLEMENTA TION OF ARTICLE VII 
OF THE GATT 1994 (CUSTOMS VALUATION) 
 
Invocation of Special Provisions Available to Developing Country Members
 
 
Note by the Secretariat1 
 
Revision  
 
I. Article 20.1 (delayed application of the provi sions of the Agreement), Article 20.2 (delayed 
application of the computed value method), paragraph 1 of Annex III (extension of the five-year delay), 
paragraph 2 of Annex III (reserv ation concerning minimum values ), paragraph 3 of Annex III 
(reservation concerning reversal of sequential order of Articles 5 and 6), and paragraph 4 of Annex III (reservation concerning application of Article 5.2 whether or not th e importer so requests) of the 
Agreement are special provisions available to developing country Members.  This document presents information on the invocation of these special provis ions by developing countries.  The date for entry 
into force of the WTO Agreement for the Member concerned, where relevant, is indicated in brackets.  
 
1. Members under the Article 20.1 five-year transition period - none 
2. Members which have either requested an extension or have been granted an extension 
under Annex III, paragraph 1 or Article IX of the WTO Agreement (2) 
Rwanda (22.05.01) – extens ion requested in G/VAL/W/84 
 
3. Members which maintain a transition period of three additional years to apply the 
computed value method under Article 20.2 (19) 
Bolivia 
Cameroon 
Côte d'Ivoire 
Dominican Republic Egypt  El Salvador 
Guatemala 
Haiti 
Jamaica Mauritania Myanmar 
Senegal 
Sri Lanka 
Tunisia United Arab Emirates 
 
4. Members which have requested or have been granted a reservation to maintain a system 
of minimum values for a limited time under paragraph 2, Annex III (6) 
El Salvador (reservation granted as Article IX waiver in WT/L/476) 
Guatemala (reservation granted in G/VAL/43) Pakistan (reservation requested under Article IX waiver – G/C/W/246) Senegal (reservation requested under Article IX waiver – G/C/W/390) 
Sri Lanka (reservation granted in G/VAL/53) 
 
                                                     
 
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO. G/VAL/2/Rev.18 
Page 2  
 
5. Members which have invoked paragraphs  3 and 4 of Annex III which have no 
expiration date (30) 
Bangladesh 
Brunei Darussalam Indonesia 
Israel Pakistan 
Philippines 
Burkina Faso 
Chile Jamaica 
Kenya Thailand 
Togo 
Colombia Costa Rica Djibouti Madagascar 
Malaysia Mali Uganda (not paragraph 4) 
Uruguay Bolivarian Republic of 
Ecuador 
Gabon 
Guyana Malta 
Nicaragua 
Niger   Venezuela 
Zambia 
Honduras Nigeria (not paragraph 3)  
 
 For the text of the communications received  from Members invoking the special provisions 
please refer to documents WT /Let/1/Rev.2 dated 22 May 1995, WT/Let/19 dated 15 June 1995, 
WT/Let/24 dated 28 June 1995, WT/Let/28 dated 21  August 1995, WT/Let/29 dated 23 August 1995, 
WT/Let/36 dated 8 November 1995, WT/Let/41 dated 20 Novemb er 1995, WT/Let/48 dated 
20 December 1995, WT/Let/72 dated 11 April 1996, WT /Let/78 dated 26 April 1996, WT/Let/82 dated 
10 May 1996, WT/Let/85 dated 28 May 1996, WT/Let/106 dated 20 A ugust 1996, WT/Let/108 dated 
23 September 1996, WT/Let/112 dated 30 September 1996, WT/L et/129 dated 10 December 1996, 
WT/Let/149 dated 11July 1997, WT /Let/226 dated 12 June 1998, WT /Let/231 dated 3 July 1998, 
WT/Let/237 dated 27 August 1998, WT/Let/242 da ted 18 September 1998, WT/Let/283, dated 
19 January 1999, WT/Let/285, dated 29 January 1 999, WT/Let/301, dated 1 June 1999, WT/Let/331, 
dated 24 February 2000, and WT/L et/375, dated 31 January 2001. 
 II. Pursuant to the Decision taken by the Ge neral Council at its 31 January 1995 meeting on 
"Continued Application under the WTO Customs Valua tion Agreement of Invocations of Provisions for 
Developing Countries for Delaye d Application and Reservations  under the Customs Valuation 
Agreement 1979" (WT/L/38), the invo cation for delayed application and reservations under the relevant 
provisions of the Customs Valuation Agreement 1979 continue to apply for the following developing 
country Members in accordance wi th paragraphs 1, 2 and 3 of the aforementioned Decision:   
 
Argentina  Malawi   Peru 
Brazil    Mexico   Turkey India   Morocco  Zimbabwe 
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