RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/ARM/18
25 February 2002
(02-0928)
Working Party on the
Accession of ArmeniaOriginal:  English
ACCESSION OF ARMENIA
Information on Customs Valuation
The Ministry of Trade of the Republic of Armenia has submitted the following information on
the Implementation and Administration of the Customs Valuation Agreement.
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ARTICLE 1:
- Sales between related persons
Question 1.
Are sales between related person s subject to special provisions?
Answer:
Provisions concerning the sales between related persons are incorporated in Article 78 of the
Republic of Armenia Customs Code entered into force from 1 January 2001.
Question 2.
Is the fact of intercompany prices prima facie co nsidered as grounds for regarding the respective
prices as being influenced?
Answer:
Article 87 (Paragraph 2(d)) provides for the acceptance of transaction price between related
persons so long as that value is not unreasonably low.
Question 3.
What is the provision for giving the communication of the afore-mentioned grounds in writing if
the importer so requests?  (Article 1.2(a) )
Answer:
Article 95 (Paragraph 1) of the Republic of Arme nia’s Customs Code provides that the importer
upon a written request should be entitled, within five working days to receive a written explanation of a
valuation decision and a method used by the cust oms bodies.  The mentioned provisions are also
incorporated in Article 96 (Paragraph 2).WT/ACC/ARM/18
Page 2
Question 4.
How has Article 1.2(b) been implemented?
Answer:
The provisions of Article 1.2(b)  will be inco rporated in the Draft Law on Amendments to the
Republic of Armenia Customs Code. Particularly, it will provide for the following:  
"if the importer demonstrates  that the customs value calculated on the basis of transaction value
occurring at or about the same time clos ely approximates to one of the following:
- transaction value in sales to unrelated buyers of identical or similar goods for exporting
to the Republic of Armenia;
- customs values of identical or similar goods determined according to the Article 91;
- customs values of identical or similar goods determined according to the Article 92.
These tests shall be performed at the initiative of the importer. In applying the tests due account
shall be taken of differences in commercial levels, quantity levels, the documents enumerated in the
Article 83 and costs incurred by the seller in sales in which the seller and the buyer are not related that
are not incurred by the seller in sales in which the seller and the buyer are related.".
- Price of lost or damaged goods
Question 5.
Are there any special provisions or practical arra ngements concerning the valuation of lost or
damaged goods?
Answer:
There are no provisions in the Customs Code  with respect to special arrangements for the
determination of the Customs valuation of damaged goods .
Question 6.
How has the provision of Article 4 to allow the importer an option to reverse the order of
application of Articles 5 and 6 been implemented?
Answer:
This provision is included in the Article 94 (Paragraph 2) of the Republic of Armenia
Customs Code.
Question 7.
How has Article 5.2 been implemented?
Answer:
The provisions regarding the circumstances specified in Article 5.2 of the Valuation
Agreement are incorporated in the Article 91 (Paragraph 4) of the Republic of Armenia Customs Code.WT/ACC/ARM/18
Page 3
Question 8.
How has Article 6.2 been implemented?
Answer:
The  provisions of Article 6.2 will be incorporated in the Draft Law on Amendments to the
Republic of Armenia Customs Code. Particularly, it will provide for the following:
“To add a new paragraph 2 to the Article 92 with the following wording:
Under this Article, the information supplied by the producer for the purpose of determining the
customs value may be verified by the customs bodies of the Republic of Armenia in another
country with the agreement of the producer, by duly notifying in advance as according to the
adopted procedures the government of the country in question about their intention to perform
the expert examination, if the government of such country does not object to the expert
examination."
ARTICLE 7:
Question 9.
What provisions have been made for making value determinations pursuant to Article 7?
Answer:
These provisions are set out in Article 93 of the Republic of Ar menia Customs Code.
Question 10.
What is the provision for informing the importer of the customs value determined under
Article 7?
Answer:
Articles 95 (Paragraph 1) and 96 (Paragraph 2) of the Customs Code provide for information
to be given to the importer on the determination of the Customs value.
Question 11.
Are the prohibitions found in Article 7.2 delineated?
Answer:
The prohibitions found in Article 7.2 are defi ned in Article 93 of the Republic of Armenia
Customs Code, which  stipulates:
“Where the customs value of the goods carried across the customs border of the Republic of
Armenia cannot be determined under the above rules laid down in this section, the customs
value of the goods shall be determined by other means consistent with the principles and
general provisions of the General Agreement on Tariffs and Trade - on the basis of data
available in the Republic of Armenia. The customs value cannot be determined on the basis of:WT/ACC/ARM/18
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a) the selling price in the Republic of Armeni a of the goods produced in the Republic of
Armenia for determining the customs value of the imported goods;
b) a system which provides for the acceptance for customs purposes of the higher of two
alternatives;
c) the price of the goods on the domestic market of the country of export for the
calculation of the customs value of the imported goods;
d) the costs of production, except for the computed  values determined for the identical or
similar goods under Article 92 of this Code;
e) the price of the goods envisaged for export to other countries;
f) minimum or maximum customs values;
g) arbitrary values.”
Question 12.
How have the options found in Article 8.2 been handled?  In the case of f.o.b. application, are
ex-factory prices also accepted?
Answer:
Article 83 (Paragraph b) of the Customs Code provides that transport, loading, unloading,
transhipment, insurance and other related costs made in connection of the goods’ carriage up to thecustoms border of the Republic of Armenia shall be included in the customs value of the goods.
Question 13.
Where is the rate of exchange publis hed, as required by Article 9.1?
Answer:
The exchange rate used are derived from the daily foreign exchange auctions held by the
Central Bank of Armenia.  The Central Bank announced exchange rates daily and these rates are
published in the press and posted in Customs accounting offices, as required by Article 9.1 of the
Customs Valuation Agreement.
Question 14.
What steps have been taken to ensure co nfidentiality, as required by Article 10?
Answer:
The provisions concerning confidentiality of information are incorporated in Article 95
(Paragraph 2) of  the Republic of Armenia Customs Code in conformity with provisions of Article 10
of the Customs Valuation Agreement.WT/ACC/ARM/18
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ARTICLE 11:
Question 15.
What rights of appeal are open to  the importer or any other person?
Answer:
Article 96 (Paragraphs 2 and 3) the Republic of Armenia Customs Code provides for appeal
procedures on the decisions and actions of the customs bodies. The Article provides for appeal of a
decision by the customs body to the Superior Customs Body or to a court.  The Superior Customs
Body should make its decision regarding the appeal and inform the applicant about the decision
within one month.
Question 16.
How is he to be informed of his right to further appeal?
Answer:
Article 96(Paragraph 2) of the Republic of  Armenia Customs Code provides for the
following:
“Where the customs bodies are not agreed with th e amount of the customs value declared by the
declarant or the method of determination of the customs value, on the day when the declaration
is lodged, they shall hand over to the declaran t a conclusion on refusal drawn up in a form and
manner prescribed by the Superior Customs Body , stating in it the reasons due to which the
amount of the customs value or the method of determination of the customs value cannot be
accepted and indicating the address of the Superior  Customs Body or the customs official with
whom the declarant may lodge an appeal.”
Question 17.
Provide information on the publication, as required by Article 12, of:
- the relevant national laws;
- the regulations concerning the application of the Agreement;
- the judicial decision and ad ministrative rulings of general application relating to
the Agreement;
- general or specific laws being referred to in the rules of  implementation or
application.
Is the publication of further rules anticipa ted?  Which topics would they cover?
Answer:
As required by Article 12 of the Customs Valuation Agreement, relevant national laws,
regulations, decisions and rulings are published in the Bulletin of the Government of Armenia or in
the Manual of the National Assembly of the Republic of Armenia.WT/ACC/ARM/18
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ARTICLE 13:
Question 18.
How is the obligation of Article 13 (last sentence)  being dealt with in the respective legislation?
Answer:
In relation to the obligation contained in Article 13 (last sentence) of the Customs Valuation
Agreement, when the customs value of goods cannot be immediately determined, Article 96
(Paragraph 1) of the Republic of Armenia Customs Code provides for the following:
“Where the circumstances necessitate the custom s bodies to determine or verify the customs
value declared by the declarant, the customs formalities with respect to the goods shall be
carried out on the basis of the customs value (tra nsaction value) declared by the declarant if a
security in the amount of the disputable sum of the customs charges is deposited with a bank for
a period up to 30 days on condition that a final ca lculation shall be made depending on the final
decision.”
Question 19.
Have additional explanat ions been laid down?
Answer:
No additional explanations have been laid down.
ARTICLE 16:
Question 4.
Does the respective national legi slation contain a provision requiri ng customs authorities to give
an explanation in writing as to ho w the customs value was determined?
Answer:
Article 95(Paragraph 1) requires Customs bodies to  give a written explanation to the declarant
as to how the Customs value was determined.
Question 20.
Are there any further regulations co ncerning an above-mentioned request?
Answer:
No further regulations have been issued.
Question 21.
How have the Interpretative Note s of the Agreement been included?
Answer:
The interpretative notes of the Agreement will be fully incorporated in Armenia’s customsWT/ACC/ARM/18
Page 7
valuation legislation.
Question 22.
How have the provisions of the Decision on th e Treatment of Interest Charges in the Customs
Value of Imported Goods been implemented?
Answer:
The Decision on the Treatment of Interest Charges in the Customs Value of Imported Goods
is covered by Article 85, Paragraph (c) of  the Republic of Armenia Customs Code.
Question 23.
For those countries applying paragraph 2 of the Decision on the Valuation of Carrier Media
Bearing Software for Data Processing Equipment, how have the provisions of this paragraph been
implemented?
Answer:
The Decision of 24 September 1984 on the Valuation of Carrier Media Bearing Software for
Data Processing Equipment is  covered the by Article 85, Paragraph  (d) of the  Republic of Armenia
Customs Code, ensuring that valuation of the software was based on the value of the media.
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