WORLD TRADE
ORGANIZATIONG/VAL/N/4/SLV/1
26 June 2001
(01-3184)
Committee on Customs Valuation Original:  Spanish
NOTIFICATION UNDER PARAGRAP H 1 OF ANNEX III TO THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GENERAL AGREEMENT
ON TARIFFS AND TRADE 1994
EL SALVADOR
The following communication, dated 29 May 2001, has been received from the Permanent
Mission of El Salvador.
_______________
I am writing to inform you of the progress made by El Salvador in executing the work plan
for the implementation of Article VII of the General Agreement on Tariffs and Trade (GATT) 1994.
As indicated in the attached letter from our customs authorities, a few adjustments have had
to be made to the timetable of activities initially notified to the WTO Committee on CustomsValuation, owing to the emergenc y situation resulting from the earthquakes that struck our country.
El Salvador nevertheless intends to meet the deadline set by the Committee, as shown in Annex 1
(Timetable of activities to be developed by the Directorate-General of Customs Revenue).
Attached are the following documents on diskette:- Draft law on Customs Valuation;- draft customs value declaration form;- synoptic table issued by the customs authorities on training for technical and
operational staff.
In order to ensure that we meet our commitments within the date set for reporting on progress
in this area in the Note by the Secretariat G/VAL/W/76/Add.1 of 30 March 2001, I would be grateful
if you could transmit our report to the Committee on Customs Valuation.G/VAL/N/4/SLV/1
Page 2
Directorate-General of Customs Revenue
Km 11.5 carretera Panamericana
San Bartolo, Ilopango
El Salvador, CA
Tel.:  (503) 295-0548
Fax:  (503) 295-0812
UASE 63/2001
7 May 2001
Directorate-General of Customs
Re:  Submission of report on implementation of the GATT valuation system
Mr. Ramiro Recinos Trejo
Minister-Counsellor
Permanent Mission of El Salvador
to the United Nations Office
and Other International Organizations
in Geneva, Switzerland
Dear Mr. Trejo,
I am pleased hereby to inform you of the progress made in the work plan for the
implementation of Article VII of the General Agreement on Tariffs and Trade 1994.
The timetable for commitments made before the WTO Committee on Customs Valuation was
adjusted following the two natural disasters that recently hit El Salvador, giving rise to emergency
priorities in which Customs were involved.  We consider these rescheduled commitments to be more
germane to the current realities facing our country.  You will find them listed in Annex 1 to thisreport.
ACTIVITY No. 1:  Adaptation of  domestic legislation with a view to implementing the
Agreement
The draft National Law on Customs Valuation of Goods has already been drawn up and is
due to be submitted to the Legislative Assembly this coming June for approval and adoption.  It has
been decided to abandon the idea of drawing up specific regulations to this Law, on the grounds that
the various regulations already developed cover most of the core issues that may arise in applying the
relevant legislation.  A customs value declaration form has also been drafted for users to report thevalue of imported goods.  The data entered on these forms will be crucial in enhancing the
effectiveness of the Customs Directorate's Valuation Department.G/VAL/N/4/SLV/1
Page 3
ACTIVITY No. 2:  Review of t echnical and operating procedures
A working group made up of customs administration officials has been set up to review the
technical, operating and administrative procedures applied in the country's customs offices.  Other
working groups, composed of customs and internal revenue officials, are in the process of reviewing
and adapting the procedures applied in the Valuation, Inspection and Legal Departments.  We arehoping to complete this task by mid-July of this year.
ACTIVITY No. 3:  Training and dissemination of the Agreement in-house and outside the
Directorate-General
A permanent scheme has been set up to ensure that staff working in the Directorate-General,
and specifically experts in the Valuation, Legal and Inspection Departments and all other customsofficials called upon to apply the Agreement were provided continuous training and information on
the Agreement.  So far, 38 per cent of technical staff has received training.  The scheme also provides
for dissemination to users:  a training programme on customs issues, run by the Dr. José Matías
Delgado University, is currently being implemented in conjunction with the private and public sectors
to produce personnel qualified in all fields of customs administration.
ACTIVITY No. 4:  Restructuring of the technical departments
The current progress report includes the restructuring of the Valuation Department of the
Directorate-General of Customs, designed to ensure the Department's optimum preparation forimplementing the Agreement.  The aim is also to d ecentralize dealings with users in order to achieve
wider coverage in applying the legislation, while minimizing the time needed to attend to their cases.
The Inspection and Legal Departments are currently being restructured as well, with a view to
merging them into a single entity.  The objective is to ensure prompt and effective post-clearance
control and processing of appeals lodged by users in connection with implementation of thelegislation pertaining to the Agreement.  Steps are also being taken to expand the Valuation
Department's human and technological resources, in order to ensure that the relevant legislation is
applied throughout the country.
ACTIVITY No. 5:  Strengthening of the intelligent value-control database
The restructuring of the Valuation Department will be accompanied by the creation of a
database section, staffed by one head of section, four valuation experts (analysts) and two computer
technicians.  The objective is to streamline data collection and conduct risk analyses so that the
Customs Administration has all the information necessary to ensure proper implementation of
legislation relating to the Agreement.  The database will be placed on the Internet, thus enabling
customs offices all over the country to access the information.
As regards the dispatch of the first report, this was sent to our Permanent Mission in Geneva
via e-mail and in hard copy on 30 November 2000.
Please find enclosed the text of the draft Law on Customs Valuation, the updated timetable of
activities, the draft customs value declaration form and the table showing the development of training
in this field.
Yours sincerely,
(signed)
Luís Ernesto Angulo
Technical Subdirector of Customs RevenueG/VAL/N/4/SLV/1
Page 4TIMETABLE OF ACTIVITIES TO BE DEVELOPED WITH A VIEW TO APPLICATION OF THE GATT AGREEMENT IN
THE DIRECTORATE OF CUSTOMS REVENUE AND THE DNAT * OF EL SALVADOR
Activity Responsible body Estimated
time
requiredStarting date Completion
date2000 2001
Jan-Mar Apr-
JuneJul-
SeptOct-
DecJan-Mar Apr-Jun Jul-Aug
ADAPTATION OF DOMESTIC
LEGISLATION WITH A VIEW TO
IMPLEMENTING THE AGREEMENTTECHNICAL/LEGAL
COMMITTEE **15 months 1 Jan 00 31 Mar 01
* Revision of current provisions
* Preparation of proposals:
* Establishment of definitions on
technical aspects in line with
the Agreement
* Drafting of a bill for application
of the Agreement
EXAMINATION AND APPROVAL
OF LEGISLATIONLEGISLATIVE
ASSEMBLY3 months 15 Apr 01 15 July 01
* Drawing up of customs value
declaration form
REVIEW OF TECHNICAL/
OPERATING PROCEDURESTECHNICAL
COMMITTEE5 months 1 Apr 01 31 Aug 01
* Review of customs operating
procedures
* Review of technical procedures
in the valuation, inspection and
legal fieldsG/VAL/N/4/SLV/1
Page 5Activity Responsible body Estimated
time
requiredStarting date Completion
date2000 2001
Jan-Mar Apr-
JuneJul-
SeptOct-
DecJan-Mar Apr-Jun Jul-Aug
TRAINING IN AND
DISSEMINATION OF THE
AGREEMENT IN-HOUSE AND
OUTSIDETECHNICAL
COMMITTEE20 months 1 Jan 00 31 Aug 01
* Training of customs staff:
Valuation experts
Tax auditors
Legal experts
Customs expert
* Dissemination of the Agreement
among:
Foreign trade operators,
users and other customs agents
Importers
Others (carriers, warehouse 
personnel, etc.)
RESTRUCTURING OF TECHNICAL
DEPARTMENTSTECHNICAL
COMMITTEE3 months 15 Mar 01 15 June 01
* Valuation department
* Inspection department
* Determination of resources and
functions
STRENGTHENING OF THE
INTELLIGENT VALUE-CONTROL
DATABANKTECHNICAL
COMMITTEE4 months 1 Apr 01 31 July 01
Determination of current
requirements
* Decentralization of the database
* Adaptation of data-processing
systems
* DNAT:  National Tax Administration Directorate;  the Subdirector ate of Customs Operations will replace the Directorate-General  of Customs.
** The Technical/Legal Committee is currently made up of experts fr om all the relevant sections of the Directorate-General of C ustoms, and its work will be continued by DNAT
personnel.G/VAL/N/4/SLV/1
Page 6
DECREE NO.
THE PRESIDENT OF THE REPUBLIC OF EL SALVADOR,CONSIDERING:
I. That El Salvador is a contracting party to the General Agreement on Tariffs and
Trade (GATT), ratified by Legislative Decree No. 292 of 9 March 1995, published in
the Official Journal No. 78, Vol. No. 327, of 28 April 1995 and adopted by the
Executive, represented by the Ministry of Foreign Affairs, under the terms of
Agreement No. 141 of 8 February 1995;
II. that in view of the foregoing, domestic legislation needs to be brought into line with
the requirements established by the World Trade Organization (WTO), meaning that
the principles of the Agreement on Implementation of Article VII of the General
Agreement on Tariffs and Trade 1994 must be developed and supplemented in order
to ensure its proper application;
III. that on 6 July 2000, the WTO Committee on Customs Valuation issued
Decision G/VAL/30, granting El Salvador a 16-month extension of the deadline for
full application of the Agreement on the Implementation of Article VII of the General
Agreement on Tariffs and Trade, and that the deadline in question expires on7 September 2001;
IV. that it is essential to lay down relevant provisions for domestic legislation to
supplement and guarantee proper application of the rules set out in the Agreement on
Implementation of Article VII of the General Agreement on Tariffs and Trade.
THEREFORE,
By virtue of the constitutional powers vested in him, and acting through the Ministry of
Finance,
DECREES  the following:
Final draft dated 20/02/2001
LAW ON CUSTOMS VALUATION
Article 1.  The purpose of this Law is to develop the rules and basic principles set out in the
Agreement and to ensure its proper application.
Determination of the customs value of imported or entered goods shall be governed by the
provisions of the Agreement, by this Law and by the applicable customs regulations.
Article 2.  For the purposes of implementation of this Law, the following definitions and
abbreviations apply:
(a) Agreement:  Agreement on Implementation of Article VII of the General Agreement
on Tariffs and Trade 1994 (GATT).
(b) Convention:  Convention on the Central American Tariff and Customs Regime.G/VAL/N/4/SLV/1
Page 7
(c) Declaration of value:  declaration of the customs value of goods.
(d) Duties and taxes:  import tariffs and any other tax levied on imports or collected in
connection with them.
(e) Directorate-General:  Directorate-General of Customs Revenue.
Article 3.  For the purposes of application and interpretation of the Agreement and this Act,
“about the same time” shall be understood to mean the time that precedes or exceeds by 90 days the
date on which the sale of goods for export to the country of importation was made and which is
recorded in a buyer-seller document.
Article 4.  The order of application of the valu ation methods laid down in Articles 5 and 6 of
the Agreement, and provided for under Article 4, may be reversed only insofar as the customs
authorities accede to the request made by the importer to that effect.
Article 5.  The valuation method set forth in Article 5.2 of the Agreement may be used in
accordance with the provisions of the corresponding interpretative note, whether or not the importer
so requests.  (As Article 21 of the Agreement stipulates that reservations may not be entered in respect
of the provisions of Articles 5 and 6 without the consent of the other Members, the foregoing remains
pending until a response is received from Geneva).
Article 6.  For the purposes of verification in another country of the information supplied by
the producer of the goods to be valued, the importing country shall request, in writing, the consent of
the producer or the exporter to verify such information in accounting records and other documents,
pursuant to the provisions of Article 6, paragraph 2, of the Agreement.
Should the producer or the exporter object to th e investigation requested, and failing any other
means of verification for determining the customs value by means of the computed value method, the
customs authorities may use the method of last resort set forth in Article 7 of the Agreement to
establish the customs value.
Article 7.  In addition to the items referred to in Article 8, paragraph 1, of the Agreement, the
following shall be included in the customs value:
(a) The cost of transport of the imported goods to the port or place of importation;(b) loading, unloading and handling charges associated with the transport of imported
goods to the port or place of importation;
(c) the cost of insurance.Article 8.  Where one of the items listed in Article 7(a), (b) and (c) above comes free of
charge or is covered by the importer's own means and services, its value shall be calculated on thebasis of the rates normally charged for such services in the country of exportation, when such services
are provided in relation to the country of importation, in which case the prices to be considered shall
be those practised at the time of the transaction.
Article 9.  For the purposes of Articles 8.2, and 9.2 of the Agreement:(a) “port or place of importation” shall be understood to mean the port or place of
delivery of the goods in the national customs territory of the country of importation,G/VAL/N/4/SLV/1
Page 8
as indicated in the corresponding transport document, or, failing which, the first port
or place of arrival of the goods in the national customs territory;   and
(b) “time of importation” shall be understood to mean the time when the goods
declaration is accepted by the customs authorities, namely when the declaration isentered in the Customs computer system.
Article 10.  Charges for interest under a financing arrangement entered into by the buyer and
relating to the purchase of imported goods shall not be regarded as part of the customs value provided
that:
(a) The charges are distinguished from the price actually paid or payable for the goods;(b) the financing arrangement was made in writing;(c) where required, the importer can demonstrate that:
(i) Such goods are actually sold at the price paid or payable;  and
(ii) the claimed rate of interest does not exceed the level for such transactions
prevailing at the time when, and in the country where the finance was
provided.
The provisions of this Article shall apply regardless of whether the finance is provided by
the seller, a bank or another natural or legal person.
Article 11.  Where the conversion of currency is necessary for the determination of customs
value, pursuant to Article 9 of the Agreement the benc hmark rate of exchange to be used shall be that
published by the Central Reserve Bank and valid on the date of acceptance of the corresponding
goods declaration, in accordance with the provisions of Article 20 of the Convention on the Central
American Tariff and Customs Regime.  The Central Reserve Bank shall therefore periodically publish
the values against the dollar of the foreign currencies most frequently used in international trade.
Article 12.  If, in the course of determining the customs value of imported goods and as a
result of the comparison with test values previously accepted by Customs, the customs authorities
harbour doubts as to the value of the goods and are unable to determine their final value, this shall not
prevent the goods from being imported.  The importer shall, however, be required to post a security
covering the payment of duties and taxes for which the customs authorities determine that the goods
may ultimately be liable.
Article 13.  For the purposes of Article 15.4(h), of the Agreement, two individuals shall be
deemed to be members of the same family if they  are husband and wife or in the following cases:
(a) Direct ascendants or descendants up to the second degree (i.e. to the grandparent or
grandchild level);
(b) brothers and sisters;(c) uncles or aunts, and nephews or nieces;(d) cousins;(e) fathers- or mothers-in-law, and sons- or daughters-in-law;G/VAL/N/4/SLV/1
Page 9
(f) brothers- and sisters-in-law.
Article 14.  In accordance with the provisions of Article 20.2, of the Agreement, application
of Articles 1, paragraph 2(b)(iii), and 6 of the Agreement, both relating to the determination of
customs value on the basis of a computed value, shall be delayed for a period of three years beginningon the seventh day of September of the year two thousand and one.
The Executive shall formally notify the Director-General of the World Trade Organization of
above.  (The provision relates to the determination of the value of imports in a sale between related
persons, which must be valued using the transaction value method as long as the importer
demonstrates that the transaction value closely approximates to the value of identical or similar goods
as determined under the provisions of Article 6, which deals with computed value. The matter musttherefore be left pending until clarification is received from Geneva.)
Article 15.  Where, following clearance, the customs authorities have reason to doubt the truth
or accuracy of the declared value, they shall ask the importer to provide further explanation, including
documents or other evidence, that the declared value represents the customs value.
If, after receiving further information, or in the absence of a response from the importer, the
customs authorities still have reasonable doubts about the truth or accuracy of the declared value, it
may, bearing in mind the provisions of Article 17 of the Agreement, be deemed that the customs value
of the imported goods cannot be determined under the provisions of Article 1 of the Agreement.
When a decision is made, the customs authorities shall communicate to the importer in
writing their decision and the grounds therefor.
Article 16.  In accordance with Article 16 of the Agreement, the importer may request the
customs authorities, within a period of 15 working days from the date of notification of the
determination of the customs value, to provide an  explanation as to how the customs value of the
importer's goods was determined.  The customs authorities are required to respond, in writing, within
five working days at most following receipt of the request.
Article 17. The investigation, verification and inspection of, and corrections and
adjustments to, the declared customs value shall be conducted by the customs authorities within aperiod of five years beginning on the date of acceptance of the goods declaration, in accordance with
the administrative procedure set out in Article 17 of the Law on Customs Simplification.
This period shall also apply for initiating the administrative action of collecting the import
taxes outstanding, the corresponding interest and other charges.
Article 18.  Any natural or legal person residing in the territory and directly or indirectly
involved in the importation of goods is under the obligation to supply the customs authorities with the
documents, books, accounting records or any other relevant information, including by electronic
means or on magnetic or any other media prescribed by customs legislation, required for theverification and investigation of customs value.  Failu re to comply with such requirements shall entail
penalties as stipulated in the special legislation regulating such matters.
Article 19.  For the purposes of application of this Law, all goods imported shall be recorded
in a customs value declaration, which shall be attached, where appropriate, to the import declaration.The customs value declaration shall be transmitted by electronic means along with the import
declaration, in the formats prescribed by the Directorate-General in general administrative provisions.
Article 20.  The following are excluded from the provisions of the foregoing Article:G/VAL/N/4/SLV/1
Page 10
(a) Imports with a f.o.b. value not exceeding five thousand US dollars (US$5,000);
(b) imports by diplomatic staff or international organizations;
(c) imports under international aid agreements ratified by the Government or State
bodies;
(d) imports under contracts signed with the Government or State or municipal bodies;
(e) goods imported under the following customs regimes: temporary admission for
inward processing, temporary admission for re-export in the same state, bonded
storage, customs transit, full duty-free status, free zones, duty-free shops, and re-importation in the same state;
(f) donations received and imports by public or private entities for disaster relief or to
meet similar national emergency situations;
(g) weapons and other military equipment for national security and defence purposes;
(h) import of samples without commercial value, provided that they display information
identifying them as such;
(i) import of leaflets, catalogues and other advertising materials for the promotion of
products being marketed or manufactured;
(j) mail-type parcels and packages sent by international messenger or courier services;
(k) new and used vehicles imported for personal use;
(l) travellers' luggage and household effects.
Article 21.  The exception provided for in Article 20(a) shall not apply to split consignments
carried out under a single contract or transaction between the importer and the supplier, the total value
of which exceeds the stipulated minimum amount.
Article 22.  The customs value declaration shall be signed, on oath, by the importer, who shall
be answerable for the truth, accuracy and authenticity of the particulars given in the declaration and of
the documents required to determine the customs value of the goods.
The customs value declaration shall be transmitted by electronic or any other means legally
authorized by the customs authorities.
Article 23.  As regards infringements and penalties ensuing from misrepresentations or errors
in the customs value declaration determined in pursuance of Article 17 of this Law, those responsibleshall be punishable where there is a loss of tax revenue, in accordance with the special legislation
regulating such matters.
Article 24.  Two remedies against decisions on adjustment or scope taken in application of
Articles 17 and 23 of this Law are available to the complainant:  an application for reconsiderationmay be filed with the Director-General of Customs Revenue or an appeal, may be brought before the
Internal Revenue Appeals Court, in conformity with the formalities, deadlines, procedures and legal
provisions regulating its proceedings. The Court shall act as a customs tribunal in such cases, asG/VAL/N/4/SLV/1
Page 11
stipulated in the Central American Uniform Cust oms Code, and shall be the administrative body of
final instance.
Both types of remedy shall be lodged with in a period of ten working days following
notification of the decision challenged.
Article 25.  Once the application for reconsideration has been declared admissible, the case
shall be settled within a period of ten working days following the date of notification of receivability.
When the ruling is handed down, the complainan t shall be notified of the possibility of
lodging an appeal if he or she so chooses.
Article 26.  Declarations of definitive import of goods that, at the time of entry into force of
this Law, have already been accepted by Customs, shall continue to be governed by the legislation
applicable at the time of their acceptance.
Article 27.  The Directorate-General is empowered to issue such instructions, orders and other
general administrative rules under the terms of this Law as may be required to ensure full
implementation of its provisions.
Article 28.  This Decree shall enter into force on the seventh day of September of the current
year.
DONE at the Blue Room of the Palacio Legislativo at San Salvador, on the  xxxx day of the
month of xxxx of the year two thousand xxxx.G/VAL/N/4/SLV/1
Page 12
TRAINING IN GATT PROVIDED FOR TECHNICAL
AND OPERATIONAL CUSTOMS STAFF ONLY
TRAINING PROVIDED BY TYPE OF
STAFFSIECA DGRATOTAL
NUMBER OF
STAFF
TRAINEDSTAFF YET
TO RECEIVE
TRAININGTOTAL
NUMBER OF
STAFF
Management 30 7 37 20 57
Experts 46 41 87 181 268
Total 76 48 124 201 325G/VAL/N/4/SLV/1
Page 13
MINISTRY OF FINANCE
Directorate-General of Customs Revenue (DGRA)
Republic of El Salvador, CA
CUSTOMS VALUE DE CLARATION FORM
No. 00000
   SHEET NO.
A. IDENTIFICATION OF IMPORT DECLARATION
1. DECLARATION 2. No. OF GOODS 3. DATE OF LIQUIDATION: ____
    FORM No. _________     DECL ARATION _______ 4. CUSTOMS OFFICE: _________
B. IDENTIFICATION OF IMPORTER IMPORTER CODE : _________________
5. NAME OR BUSINESS NAME: _____________________________________________________
6. ADDRESS: _____________________________________________________________________
7. TELEPHONE/FAX: ________________________ 8. E-MAIL: __________________________
C. IDENTIFICATION OF SUPPLIER
9. NAME: __________________________________
10. ADDRESS: ______________________________ 11. COUNTRY: ______________________12. TELEPHONE/FAX: _______________________ 13. E-MAIL: _________________________
D. INFORMATION REGARDING THE TRANSACTION
TERMS OF DELIVERY: 14. INCOTERMS: __________ 15. PLACE: ___________________
16. COUNTRY OF PROVENANCE: ____________  17. TYPE OF TRANSACTION: ___________18. DATE AND No. OF INVOICE: _____________  19. CURRENCY: _______________________20. EXCHANGE RATE AND DATE: ___________G/VAL/N/4/SLV/1
Page 14
E. INTERMEDIARIES BETWEEN THE IMPORTER AND THE SUPPLIER
21. Was the commercial transaction conducted through an intermediary (agent, broker, other)?
YES  NO 22. If so: Name: ____________________________________
Domicile: __________________________________City: ____________  Country: _________________Type of intermediary: ________________________
F. TERMS OF THE TRANSACTION YES NO
23. Are the importer and supplier related:
24. Did the relationship influence the price of the imported goods:
25. Are there any restrictions as to the disposal or use of the goods by the importer:
26. Is the sale or price subject to conditions or considerations related to the goods to
be valued:
27. Is it possible to determine a value for such conditions or considerations:
28. Are there any indirect payments or retroactive discounts:
29. Are there any royalties or licence fees related to the imported goods to be paid by
the importer either directly or indirectly as a condition of sale:
30. Is the sale conditional upon an agreement under which part of the proceeds of any
subsequent resale, disposal or use of the imported goods accrue directly or
indirectly to the supplier:
G. DETERMINATION OF CUSTOMS VALUE
31.  CURRENCY RATE USED FOR THE
TRANSACTION32. RATE OF
EXCHANGE US$33. RATE OF
EXCHANGE
EL SALVADOR
BASIS FOR CALCULATION Amount in the
currency used for the
transactionAmount in US$
A.  PRICE OF THE TRANSACTION
34.  Price according to invoice
B. ADDITIONAL ELEMENTS NOT INCLUDEDG/VAL/N/4/SLV/1
Page 15
UNDER A.
35.  Indirect payments, retroactive discounts
36.  Commissions and brokerage, except buying
commissions
37.  Container and packing costs
38.  Value of goods and services supplied by the importerfree of charge or at reduced cost for use in connection
with the production and sale for export of the imported
goods
(a) materials, components, parts and similar items
incorporated in the imported goods
(b) tools, dies, moulds and similar items used in
connection with the imported goods
(c) materials consumed in the production of the importedgoods
(d) engineering, development, artwork, design work, and
plans and sketches undertaken elsewhere than in the
country of importation and necessary for the productionof the imported goods
39.  Royalties and licence fees, to the extent that suchroyalties and fees are related to the imported goods
40.  Any part of the proceeds of any subsequent resale,
disposal or use of the imported goods that accrues directly
or indirectly to the seller
41.  Transport costs (handling and delivery) to the port or
place of shipment abroad
42.  Transport costs from the place of shipment to the port
or place of importation (entry)
43.  Loading, unloading and handling charges at and fromthe place of shipment to the port or place of importation
(entry)
44.  Insurance
45. TOTAL ADDITIONAL ELEMENTS
C.   DEDUCTIONS
46.  Transport costs following arrival at the place of entry
47.  Costs relating to construction, installation, assembly,
maintenance or technical assistance undertaken after
importation, provided that these are distinguished from
the price paid or payable.
48.  Interest charges
49. Other specific costs
50.  TOTAL DEDUCTIONS
51. CUSTOMS VALUE (A + B - C)G/VAL/N/4/SLV/1
Page 16
IDENTIFICATION AND SIGNATURE OF THE DECLARANT
NAME ___________________ SPACE RESERVED FOR DGRA
POSITION ________________     SIGNATURE AND STAMP OF  INSPECTOR DATE
DATE ____________________ ___________________________________        __________
SIGNATURE ______________
I hereby declare on oath that the particulars given in this form are true and accurate and
understand that I shall remain liable to any penalties that may apply under the corresponding customs
legislation.
__________SPACE RESERVED FOR DGRA
SIGNATURE AND STAMP OF INSPECTOR  DATE
_____________________________________ _____