WORLD TRADE
ORGANIZATIONG/VAL/19
20 December 1999
(99-5487)
Committee on Customs Valuation
RESERVATION BY TANZANIA UNDER PARAGRAPH 1 OF ANNEX III OF
THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Decision
The following Decision concerning the reservation by Tanzania under paragraph 1 of
Annex III of the Agreement on Customs Valuation was adopted by the Committee on
17 December 1999.1
_______________
Taking note of the Government of Tanzania'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;
Recognition that on 1 January 1995, Tanzania became a contracting party of 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 Tanzania has made substantial efforts to implement the provisions of the WTO
Agreement on Customs Valuation;
Considering also that Tanzania has received technical assistance and has a continuing interest
in taking advantage of technical assistance in support of implementation and application of the WTO
Agreement on Customs Valuation;
Noting Tanzania's longstanding commitment and considerable efforts in reforming and
modernizing its customs administration;
Noting also Tanzania's objective of ensuring the effective implementation and administration
of the WTO Agreement on Customs Valuation;
Noting that Tanzania'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/12 to be issued.
2 Attachment 1 – Work Programme.G/VAL/19
Page 2
Noting that Tanzania, in regard of paragraph 2 of Annex III of the WTO Agreement on
Customs Valuation, currently values goods on the basis of officially established minimum values only
for the following goods:
Product HS Code
Tea 0902
Sugar 1701
Cigarettes 2402
Cement 2523
Paints 3208 & 3209
Matchboxes 3605Bicycle tyres 4011
Textiles (used) 5802 & 6309
Packaging materials 6305
Iron and steel products 7210 & 7213
Automotive batteries 8507Bicycles 8712
Noting also Tanzania's intention not to apply such minimum values to additional products
during the requested extension in the delay of its application of the WTO Agreement on Customs
Valuation and its endeavour not to apply such mini mum values to any products after the expiration of
the requested period of delay;
Noting that the Government of Tanzania will implement and apply by 31 December 2000,
paragraph 2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing
Equipment3;
Noting the provisions of the WTO Agreement on Preshipment Inspection and the Reports of
the Working Party on Preshipment Inspection4;
Noting furthermore, Tanzania's intention, should it decide to continue to use preshipment
inspection after implementing the WTO Agreement on Customs Valuation, to limit the use of
preshipment inspection services in the area of customs valuation to post-entry risk assessmentprocedures, and to establish a government mechanism to address expeditiously any problems
exporters from other countries might encounter with preshipment inspection services;
Recognizing Tanzania'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, Tanzania may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a
period not extending beyond 1 January 2001.
2. The Government of Tanzania shall report during each formal meeting of the
Committee on Customs Valuation in 2000 on the progress in fulfilling the work
                                                     
3 G/VAL/5.
4 G/L/214 (2 December 1997) and G/L/300 (18 March 1999).G/VAL/19
Page 3
programme in Attachment 1 and the status of its implementation of the WTO
Agreement on Customs Valuation under the terms and conditions of this Decision.
3. This Decision shall not prejudice the rights and obligations of Tanzania under the
WTO Agreements, in particular the rights and obligations under the WTO Agreementon Customs Valuation.G/VAL/19
Page 4 TRAINING IN PREPARATION TO IMPLEMENT THE WTO VALUATION AGREEMENT
GENERAL ACTIVITIES 2000 RESPONSIBILITY
123456789 1 0 1 1 1 2
TRAINING IN AND PUBLICIZING THE VALUATION
AGREEMENT, ITS DECISIONS AND THE NATIONAL
IMPLEMENTATION RULES5
-  Training of instructorsTRA6
-  Training of Customs personnel (by instructors):
-  Official, basic level
-  Specialist, higher level
-  Auditors, intermediate level
2.  PUBLICIZING THE AGREEMENT AMONG THE
FOREIGN TRADE OPERATORS, USERS AND THEPUBLIC IN GENERAL
-  Training of external users (by instructors):
-  Importers (associations)
-  Customs agents (associations)
-  Others (warehousemen, carriers, etc.)
__________
                                                     
5 Costs to be met by TRA and JITAP.
6 Tanzania Revenue Authority.