WORLD TRADE
ORGANIZATIONG/L/414
14 November 2000
(00-4840)
REPORT (2000) OF THE COMMITTEE ON CUSTOMS VALUATION
TO THE COUNCIL FOR TRADE IN GOODS
BACKGROUND
1. The Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade
1994 (the Agreement) entered into force on 1 January 1995.  This report covers the year 2000.  Itaddresses the work undertaken by the Committee on Customs Valuation (the Committee) in respect of
the objectives of the Agreement, which are: to  provide greater uniformity and certainty in the
implementation of the provisions of Article VII of  the GATT 1994;  to establish a fair, uniform and
neutral system for the valuation of goods for cust oms purposes that precludes the use of arbitrary of
fictitious customs values;  to ensure that the basi s for valuation of goods for customs purposes should, to
the greatest extent possible, be the transaction value of the goods being valued;  and to secure additional
benefits for the international trade of developing countries.
2. During the period under consideration, the Committ ee has held five formal meetings, on 3, 9 and
16 March (G/VAL/M/13);  12, 28 April and 10, 31 Ma y (G/VAL/M/14) under the Chairship of Mr.
Edward Brown (United Kingdom);  14 June and 4 Ju ly (G/VAL/M/15);  21 July (G/VAL/M/16);  and
7 and 13 November 2000 (G/VAL/M/17 to be issu ed) under the Chairship of Mr. Remo Moretta
(Australia).   At the April/May meeting, the Committee elected Mr. Remo Moretta (Australia) as
Chairperson and Mr. Alejandro Buvinic (Chile) as Vice-Chairperson for 2000.
3. Participation in the Committee is open to all WTO Members.  In addition, Governments granted
observer status by the WTO General Council attended Committee meetings as observers.  At theApril 1997 meeting, the Committee granted observer status to those organizations which had had
observer status on an ad hoc  basis, namely UNCTAD and the WCO, as well as to the ACP and the
IADB.   The Committee took note of the fact that the World Bank and the IMF had observer status by
virtue of the Agreements between  these organizations and the WTO.
4. The Committee's rules of procedure, which were approved by the Council for Trade in Goods, are
contained in G/L/146.
I
MPLEMENTATION OF THE AGREEMENT
5. At the beginning of the period under review, 26 developing country Members maintained delayed
application of the provisions of the Agreement in accordance with the provisions of Article 20.1 of the
Agreement (for 29 Members, the delay period expire d on 1 January 2000).  At the end of the period
under review (i.e. 31 December 2000) 6 developing country Members will maintain delayed application
under these provisions (for 20 Members, the delay period will expire on various dates during the year
2000).  At circulation of this repor t, 14 Members have been granted extensions of the delay period in
accordance with the provisions of paragraph 1, Anne x III;  6 reque sts for extensions are still pending
agreement by Members.  Understanding has been reach ed in the Committee that the texts of the national
legislation of these developing country Members will be supplied to the Committee before the
developing country Members begin applying the prov isions of the Agreement (G/VAL/5, para. B.2(ii)).G/L/414
Page 2
6. To date 14 Members have submitted communications indicating that their legislation notified
under the Tokyo Round Customs Valuation Agreement remained valid under the WTO Customs
Valuation Agreement;  30 additional Members have notif ied either their complete national legislation on
customs valuation or amendments thereto;  55 Me mbers have not yet made any notification  (See
Annex).
ACTIVITIES OF THE COMMITTEE
7. At the meeting in March 2000:
- the Committee adopted Decisions granting an ex tension of the delay period in applying the
Agreement for the Dominican Republic, Jamaica and Sri Lanka.  It took note of Uruguay's waiver
request to the General Council for a minimum value reservation under Article IX of the WTO
Agreement.
8. At the meeting in April/May 2000:
- the Committee examined the national legislations of Brazil, Bulgaria, and Romania and the
responses provided by the Kyrgyz Republic, and Poland to the checklist of issues.  The Committee
concluded its examination of the legislation of Bulg aria, and of the responses to the checklist of issues
submitted by the Kyrgyz Republic and Poland;
- the Committee took note of the informati on in document G/VAL/ 2/Rev.10/Corr.1 which
contained a list of Members having invoked the sp ecial and differential provisions of the Customs
Valuation Agreement.  After discussion, it was agreed  that the Secretariat would revise this document
which was subsequently circulated as G/VAL/2/Rev.10/Corr.2.   Under this agenda item, the Committee
also adopted the Decisions granting Colombia a nd Nicaragua reservations on minimum values in
accordance with the provisions of paragraph 2, Annex III and the Decisions granting Mauritania,
Myanmar and Tunisia an extension of the delay period, in accordance with paragraph 1, Annex III;
- the Committee took note of an update provid ed by the WTO Secretariat on its Technical
Assistance Programme and heard a report from India on technical assistance programmes in the area of
customs valuation conducted by their administrati on.  The Committee took note of a report from the
Inter-American Development Bank on its technical assistance activities in the area of customs reform, aswell as of the questions and answers which followed this presentation;
- the Committee heard questions from India on certain aspects of the European Communities'
valuation policy as well as the responses from the EC.  It agreed to revert to this item at its next meeting;
- the Committee took note of a report by the Chair that his consultations on the Fourth and Fifth
Annual Reviews of the Implementation and Operation of the Agreement had not resulted in a resolution
of this matter.  Therefore, this matter would remain  with the Committee to be addressed as appropriate;
- the Committee took note of the report on the on-going work of the WCO Technical Committee.
8. At the meeting of June/July 2000:
- the Committee adopted a Decision granting El Sa lvador an extension of the delay period in
accordance with paragraph 1, Annex III of the Ag reement.  It also adopted a Decision granting Morocco
an extension of its reservation on minimum values, in accordance with the provisions under paragraph 2,
Annex III of the Agreement;G/L/414
Page 3
- the Committee took note of an oral communi cation from the European Communities on technical
assistance as well as the statements by Members in this connection.
9. At the meeting of 21 July 2000:- the Committee adopted Decisions granting extensions  of the delay period for Côte d'Ivoire, Egypt
and Guatemala, in accordance with the provisions  of paragraph 1 of A nnex III of th e Agreement;
- the Committee also took note of a report by the Chair of his consultati ons on the EC technical
assistance proposal, as well as the statements by Members in this connection;
- under Other Business, the Committee heard questions from India and responses from the EC on
the certain aspects of the latter's valuation policy.  The Chair urged both parties to make all efforts to
resolve the matter;
10. At the meeting of 7 and 13 November 2000:- the Committee took note of the report of the Wo rld Customs Organization on the activities of the
WCO Technical Committee;
- the Committee held an extensive discussion on the three implementation issues on customs
valuation forwarded by the General Council and contained in paragraph 21(h) of document
Job(99)/5868/Rev.1;
- the Committee concluded examination of the notifications of national legislation of Costa Rica,
Estonia, Japan, Jordan, Malta, Poland, Slovenia, Turkey and Zambia and agreed to revert to theexamination of the legislation of Brazil, Romania and the Kyrgyz Republic at its next meeting;
- the Committee adopted a Decision granting the Maldives an extension of the delay period, in
accordance with the provisions of paragraph 1, Annex III of the Agreement and took note of the
progress reports on implementation activities from Members that had received extensions;
- the Committee heard an exchange between India and the EC on questions India had posed on
certain aspects of the EC valuation policy, following which the Committee agreed to revert to this
item at the next meeting while both parties work towards resolving the matter bilaterally;
- the Committee agreed to India's request to include the draft Sixth Annual Review in the
Chairman's consultations on the Fourth (1998) and Fifth (1999) Annual Reviews;
- the Committee adopted its report to the Council for Trade in Goods;- the Committee heard a report from the Chairman on his consultations on the EC proposal on
technical assistance and agreed to develop, with the support of the Secretariat, a work programme toreinvigorate and improve the provision of technical assistance in accordance with Article 20.3 of the
Agreement.G/L/414
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ANNEX1
Notifications
Members Members who have
indicated their
legislation remains valid
under the WTO
Committee
(G/VAL/M/1)Members who have
submitted their legislation or
amendments under Articles
22.1 and 22.2 of the
AgreementMembers who have
submitted their replies to the
Checklist of Issues
(G/VAL/5)Members who are
delaying
application of the
Agreement under
Article 20.1 or para.
1, Annex III of the
Agreement
Albania N/A Not notified Not notified
Angola N/A Not notified Not notified
Antigua & Barbuda N/A Not notified Not notified
Argentina G/VAL/N/1/ARG/1 VAL/1/Add.22 + Suppl. 1-4
+Suppl. 2/Rev.1VAL/2/Rev.2/Add.4
Australia G/VAL/N/1/AUS/1 VAL/1/Add.14 + Suppl. 1-4 VAL/2/Rev.1/Add.12 +
Suppl.1
Bahrain N/A G/VAL/W/57 and
Add.12
Bangladesh N/A Not notified Not notified
Barbados N/A Not notified Not notified
Belize N/A Not notified Not notified
Benin N/A WT/Let/242
Bolivia N/A G/VAL/W/73 and
Add.13
Botswana Not notified VAL/1/Add.16 Not notified
Brazil VAL/1/Add.20 + Suppl.1
G/VAL/N/1/BRA/2 and 3VAL/2/Rev.2/Add.3
Brunei Darussalam N/A Not notified Not notified
Bulgaria N/A G/VAL/N/1/BGR/1 G/VAL/N/2/BGR/1
Burkina Faso N/A Not notified Not notified
Burundi N/A G/VAL/W/723
Cameroon N/A Not notified Not notified
Canada VAL/1/Add.17 + Suppl.1-3
G/VAL/N/1/CAN/1 + 2VAL/2/Rev.1/Add.14
G/VAL/N/2/CAN/1
Central African Rep. N/A Not notified Not notified
Chad N/A WT/Let/237
Chile N/A Not notified Not notified
Colombia N/A Not notified Not notified
Congo N/A Not notified Not notified
Costa Rica N/A G/VAL/N /1/CRI/1 Not notified
Côte d'Ivoire N/A G/VAL/32
Cuba N/A Not notified Not notified
Cyprus N/A VAL/1/Add.26
G/VAL/N/1/CYP/2VAL/2/Rev.2/Add.7
Czech Republic N/A VAL/1/Add.18 +
Suppl.1/Corr.1 – 2G/VAL/N/1/CZE/1
G/VAL/N/1/CZE/3VAL/2/Rev.1/Add.15 +
Suppl.1G/VAL/N/1/CZE/2
G/VAL/N/2/CZE/1
Dem Rep. of Congo N/A Not notified Not notified
Djibouti N/A Not notified Not notified
                                                     
1 Documents that begin with the code "VAL" are Tokyo Round documents.  Where a Member has
indicated that its legislation notified under the Tokyo Round Committee remains valid under the WTOCommittee (second column), that Member is not counted in the total under the column listing Members whohave submitted legislation under Article 22.1 and 22.2 (third column);  that Member is counted under the secondcolumn.  The table reflects the situation as of the date of circulation of this report.
2 Request under para.1, Annex III is pending.  This Member is not included in the total count.G/L/414
Page 5
Members Members who have
indicated their
legislation remains valid
under the WTO
Committee
(G/VAL/M/1)Members who have
submitted their legislation or
amendments under Articles
22.1 and 22.2 of the
AgreementMembers who have
submitted their replies to the
Checklist of Issues
(G/VAL/5)Members who are
delaying
application of the
Agreement under
Article 20.1 or para.
1, Annex III of the
Agreement
Dominica N/A Not notified Not notified
Dominican Rep. N/A G/VAL/22
Ecuador N/A WT/Let/72
European
CommunitiesVAL/1/Add.2 + Suppl.1-13 +
Suppl.1
G/VAL/N/1/EEC/1/Rev.1VAL/2/Rev.1/Add.6
Egypt N/A G/VAL/31
El Salvador N/A G/VAL/30
Estonia N/A G/VAL/N/1/EST/1 G/VAL/N/2/EST/1
Fiji N/A G/VAL/N/1/FJI/1 G/VAL/N/2/FJI/1
Gabon N/A G/VAL/N/1/GAB/1 Not notified
Gambia N/A Not notified Not notified
Georgia N/A Not notified Not notified
Ghana N/A Not notified Not notified
Grenada N/A Not notified Not notified
Guatemala N/A G/VAL/33
Guinea Bissau N/A Not notified Not notified
Guinea, Rep. of N/A Not notified Not notified
Guyana N/A Not notified Not notified
Haiti N/A WT/Let/231
Honduras N/A Not notified Not notified
Hong Kong, China G/VAL/N/1/HKG/1 VAL/1/Add.9 N/A
Hungary G/VAL/N/1/HUN/1 VAL/1/Add.6 VAL/2/Rev.1/Add.4
Iceland N/A G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1
India VAL/1/Add.24 + Suppl.1
G/VAL/N/1/IND/2VAL/2/Rev.2/Add.6
Indonesia Not notified Not notified
Israel N/A G/VAL/N/1/ISR/1  + Corr.1 Not notified
Jamaica N/A G/VAL/24
Japan G/VAL/N/1/JPN/1 VAL/1/Add.7 VAL/2/Rev.1/Add.8
G/VAL/N/2/JPN/1
Jordan N/A G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1
Kenya N/A Not notified Not notified
Korea G/VAL/N/1/KOR/1 VAL/1/Add.19
+ Suppl. 1-4+ Suppl.3/Corr.1VAL/2/Rev.2/Add.1
+ Suppl.1
Kuwait N/A G/VAL/18
Kyrgyz Republic N/A G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1
Latvia N/A G/VAL/N/1/LVA/1 G/VAL/N/2/LVA/1
Lesotho Not notified VAL/1/Add. 21 + Suppl.1 VAL/2/Rev.2/Add.2
Liechtenstein G/VAL/N/1/LIE/1 Not applicable
Macau N/A G/VAL/N/1/MAC/1 N/A
Madagascar N/A Not notified Not notified
Malawi G/VAL/N/1/MWI/1 VAL/1/Add.27 Not notified
Malaysia N/A Not notified Not notified
Maldives N/A G/VAL/35
Mali N/A Not notified Not notified
Malta N/A G/VAL/N/1/MLT/1 G/VAL/N/2/MLT/1
Mauritania N/A G/VAL/29
Mauritius N/A Not notified Not notified
Mexico Not notified VAL/1/Add.25 + Suppl. 1-3
+ Suppl.1/Rev.1VAL/2/Rev.1/Add.10
VAL/2/Rev.2/Add.8
Mongolia Not notified Not notifiedG/L/414
Page 6
Members Members who have
indicated their
legislation remains valid
under the WTO
Committee
(G/VAL/M/1)Members who have
submitted their legislation or
amendments under Articles
22.1 and 22.2 of the
AgreementMembers who have
submitted their replies to the
Checklist of Issues
(G/VAL/5)Members who are
delaying
application of the
Agreement under
Article 20.1 or para.
1, Annex III of the
Agreement
Morocco N/A G/VAL/N/1/MAR/1
G/VAL/N/1/MAR/1/Rev.1 +
Corr.1G/VAL/N/2/MAR/1
G/VAL/N/2/MAR/2
Mozambique N/A Not notified Not notified
Myanmar N/A G/VAL/28
Namibia N/A G/VAL/N/1/NAM/1 Not notified
New Zealand G/VAL/N/1/NZL/1 VAL/1/Add.12 + Suppl.1 VAL/2/Rev.1/Add.10
Nicaragua N/A Not notified Not notified G/VAL/W/743
Niger N/A WT/Let/301
Nigeria N/A Not notified Not notified
Norway G/VAL/N/1/NOR/1 VAL/1/Add.11 + Corr.1
+ Suppl. 1-2VAL/2/Rev.1/Add.7
Oman N/A Not notified Not notified
Pakistan N/A Not notified Not notified
Panama N/A G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1
Papua New Guinea N/A Not notified Not notified
Paraguay N/A G/VAL/17/Rev.1
Peru N/A Not notified Not notified
Philippines N/A Not notified Not notified
Poland N/A VAL/1/Add.28
G/VAL/N/1/POL/1 and 2Not notified
Qatar N/A Not notified Not notified
Romania N/A VAL/1/Add.8 + Suppl. 1-2
G/VAL/N/1/ROM/2VAL/2/Rev.1/Add.9
Rwanda N/A Not notified Not notified
St. Kitts & Nevis N/A Not notified Not notified
St. Lucia N/A Not notified Not notified
St. Vincent &
GrenadinesN/A Not notified Not notified
Senegal N/A G/VAL/W/45 and
Add.13
Sierra Leone N/A Not notified Not notified
Singapore N/A G/VAL/N/1/SGP/1 G/VAL/N/2/SGP/1
Slovak Republic G/VAL/N/1/SVK/1 VAL/1/Add.18
+ Suppl.1/Corr.1-2VAL/2/Rev.1/Add.15
+ Suppl.1
Slovenia N/A G/VAL/N/1/SVN/1 and 2 G/VAL/N/2/SVN/1
Solomon Islands N/A Not notified Not notified
South Africa VAL/1/Add.15 + Corr.1
+ Suppl. 1-3G/VAL/N/1/ZAFVAL/2/Rev.1/Add.13
Sri Lanka N/A G/VAL/23
Suriname N/A G/VAL/N/1/SUR/1 Not notified
Swaziland N/A Not notified Not notified
Switzerland G/VAL/N/1/CHE/1 VAL/1/Add.5 N/A
Tanzania N/A G/VAL/19
Thailand N/A Not notified Not notified
Togo N/A Not notified Not notified
Trinidad & Tobago N/A G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1
Tunisia N/A G/VAL/27
Turkey G/VAL/N/1/TUR/1 VAL/1/Add.29
G/VAL/N/1/TUR/2Not notified
Uganda N/A Not notified Not notified
                                                     
3 Request under para.1, Annex III is pending.  This Member is not included in the total count.G/L/414
Page 7
Members Members who have
indicated their
legislation remains valid
under the WTO
Committee
(G/VAL/M/1)Members who have
submitted their legislation or
amendments under Articles
22.1 and 22.2 of the
AgreementMembers who have
submitted their replies to the
Checklist of Issues
(G/VAL/5)Members who are
delaying
application of the
Agreement under
Article 20.1 or para.
1, Annex III of the
Agreement
United ArabEmiratesN/A WT/Let/72
United States G/VAL/N/1/USA/1 VAL/1/Add.1 + Suppl.1-5 VAL/2/Rev.1/Add.1
Uruguay N/A Not notified Not notified
Venezuela, The
Bolivaran Rep. ofN/A Not notified Not notified
Zambia N/A G/VAL/N/1/ZMB/1 Not notified
Zimbabwe G/VAL/N/1/ZWE/1 VAL/1/Add.23 VAL/2/Rev.2/Add.5
TOTAL NOTIFIED 14 30 33 20
__________