WORLD TRADE
ORGANIZATIONG/VAL/N/4/TUN/1
1 November 2000
(00-4564)
Committee on Customs Valuation Original:  French
NOTIFICATION CONCERNING THE DECISION UNDER PARAGRAPH 1
OF ANNEX III OF THE AGREEMENT ON IMPLEMENTATION OF
ARTICLE VII OF THE GENERAL AGREEMENT ON
TARIFFS AND TRADE 1994
TUNISIA
The following communication, dated 27 October 2000, has been received from the Permanent
Mission of Tunisia.
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The Permanent Mission of Tunisia in Geneva has the honour to attach herewith Tunisia's first
progress report pursuant to the second paragraph of the Decision of 10 May 2000 granting Tunisia an
18-month extension under paragraph 1 of Annex III to the Agreement on Customs Valuation.
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I. PURPOSE
To inform the WTO Committee on Customs Valuation of the progress made by Tunisia in
implementing the work programme for the implementation of the Agreement on Customs Valuation,as called for by the Decision of 10 May 2000 granting an exemption from implementation of this
Agreement and setting out the terms and conditions of the exemption.
II. TERMS AND CONDITIONS OF THE EXEMPTION UNDER THE AGREEMENT
ON CUSTOMS VALUATION
Point 1
Noting that Tunisia's authorities have established a detailed work programme involving the
relevant ministries and agencies to enable the el aboration 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.
Action
The ministerial departments concerned, namely, the Ministries of Trade, Industry and
Finance, especially the Directorate General of Customs, collaborate on an ongoing basis and
coordinate their action so as to implement the work programme with a view to the entry into effect of
the WTO Agreement on Customs Valuation under the conditions and within the periods agreed.G/VAL/N/4/TUN/1
Page 2
The focus and action under this programme are followed up very closely.  A joint committee
within the Ministry of Trade composed of representa tives of the competent Ministries involved in the
implementation process is responsible for ongoing assessment of the progress made in
implementation.
Point 2
Noting that, Tunisia, in regard to paragraph 2 of Annex III to the WTO Agreement on
Customs Valuation, Tunisia does not currently apply minimum values and its intention not to apply
minimum values in the future.
Action
Tunisia does not at present apply minimum values.
Point 3
Noting that the Government of Tunisia will implement and apply by 28 September 2001
paragraph 2 of the Decision on the Valuation of Carrier Media bearing Software for Data Processing
Equipment.
Action
Tunisia will implement this Decision within the period agreed.  The draft text on customs
valuation is being revised and takes into account the provisions of the Agreement on Implementation
of Article VII of the General Agreement on Tariffs and Trade 1994.  The Decision's provisions will be
incorporated into one of the  texts implementing the new legal provisions of the Code.
Point 4
Noting that the Government of Tunisia does not use or plan to use pre-shipment inspection
services for purposes of customs valuation.
Action
Tunisia does not use or plan to use pre-shipment inspection services for purposes of customs
valuation.
III. STATUS OF IMPLEMENTATION OF THE WORK PROGRAMME
A. GLOBAL STRATEGY FOR THE IMPLEMENTATION OF THE AGREEMENT ON CUSTOMS VALUATION
Resources allocation
This activity has already begun and will continue over a period of 18 months.
(a) Human resources
All the components of the Dire ctorate General of Customs (DGD) namely, the research and
legislation, tariffs and value, international cooperation and general monitoring departments, as well as
the National Customs School, are involved in training the officials directly concerned and are
responsible for implementing the internal reform process as a whole.G/VAL/N/4/TUN/1
Page 3
An ad hoc follow-up, monitoring and evaluation committee within the Directorate General of
Customs and composed of representatives of the bodies mentioned above examines proposals for the
implementation of all Tunisia's commitments in this area and decides what follow-up should be
adopted.
(b) Creation of a nucleus of experts and technicians specialized in customs valuation
Based on the experience of those countries that have implemented the Agreement on Customs
Valuation and the recommendations of the World Customs Organization (WCO), a group has been set
up within the Directorate General of Customs.  It comprises specialists in the following three areas:
- Legislation;- verification and monitoring;- informatics;  and
- training and reorientation.
(c) Material resources
Tunisia considers that technical assistance in this area is needed to support the efforts being
made to ensure that Tunisia has available the be st means to enable it to implement its customs
valuation commitments.  Such assistance would cover inter alia  the furnishing of updated
documentation setting out, for example, the interpretative notes to the valuation rules, adding practical
examples or case law so as to facilitate their application.
Structural implications
(a) Organizational restructuring
This activity has already begun and will be carried out over a period of 18 months, focusing
on the reassignment and redeployment of personnel in the customs service at the central, regional and
local levels.
The customs service makes every effort to ensure that there is greater control and efficient
deployment of administrative officials and customs agents responsible for customs valuation
throughout the various departments.
The 18-month period will be used to attain the goals set.
(b) Career plan
A career plan has been developed for the management of human resources, providing a
structure for the development of careers in the ad ministration. This plan provides for the following
inter alia :
- The recruitment of new specialists, particularly in the area of finance and commercial
accounting;
- promotion of personnel responsible for verifying value on the basis of criteria and
requirements, including training, further training and reorientation as part of the post-
entry monitoring of companies.G/VAL/N/4/TUN/1
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Regarding  establishment of the appeal mechanisms called for in the Agreement on Customs
Valuation, the revised text of the draft Customs Code guarantees the rights of private operators and
gives them the possibility of lodging appeals against the customs authorities if the latter contest the
declared value.
Prior administrative appeal to a higher authority in the customs service or an independent
body is provided, together with appeal at the jurisdictional level.
The bodies to be responsible for the prior administrative appeal will be established following
the revision of the Customs Code.  Their mode of operation will be prescribed in an implementing
text.  The bodies responsible for appeals at the jurisdictional level will be specified in the Code itself.
(c) Training and specialization
The programme of activities of the customs service includes training and reorientation of the
personnel responsible for implementing the new system and for post-entry verification of value on theone hand and reinforcing expertise in the services and bodies responsible for determining customs
value on the other.
During September 2000, for example, a training course was held at the National Customs
School for 40 high-level managers.  It focused on the mechanisms for post-entry monitoring of value.
Similar action is to be taken during the period 30 November 2000 to 30 June 2001.
(d) Follow-up to the implementation of the new system
A follow-up and monitoring committee for the implementation of the work programme and
Tunisia's commitments in this area has been established within the Directorate General of Customs.
This ad hoc committee meets periodically and is attended by the heads of the competent
bodies involved in the aforementioned implementation process.
Computerized management of customs valuation and verification operations
(a) Arabic language version of the SINDA system and development of bilingual programmes
The customs authority will shortly issue a new model for computerized customs declarations
which meets the requirements of modern trade (single form).
This new model has been developed in implementation of Decree No. 97-2470 of
22 December 1997 on the single form and is in compliance with international standards [ISO 6422
(UN-K) and ISO 7372 (UN-TDET)].  It will come into effect in November 2000 and is expected to be
applied in January 2001.
For the moment, only the indications in the customs declaration are in Arabic;  work on
processing the content of the decl aration, and consequently the SINDA, in Arabic in general is under
way.
(b) Development of handbooks containing the oper ational design of the computer network
The competent departments in the Directorate General of Customs are currently preparing this
handbook.G/VAL/N/4/TUN/1
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(c) Extension of the network and use of computer equipment
This activity is currently being undertaken as part of the programme for the updating and
improvement of the operation of the SI NDA system and will last for 18 months.
(d) Development of risk assessment programmes
This activity is under way and will also last for 18 months.
An application that allows automatic targeting of shipments at risk has been set up.  It is being
further developed as the results obtained are evaluated.
Adapted tools:  creation of a value index
As part of this activity, the competent customs services are currently drawing up a data base
on international prices for various products and services in international trade transactions within the
period agreed.  This computerized value index will provide all the customs departments responsible
for verification at the local, regional and central levels with the necessary real-time information on
international prices for products as part of the aid programme for post-entry verification.
In order to support the installation of this new system, Tunisia requests customs
administrations that have experience in applying the Agreement on Customs Valuation to provide
training so that all aspects of the Agreement can be mastered, particularly the form and content to beincluded in the value document (declaration of value) to be submitted by an applicant in support of the
customs declaration of goods.
B. 
IMPLEMENTATION OF SPECIFIC ACTIVITIES
Adaptation of domestic legislation
The draft text on customs valuation is in Arab ic, the official language for the enactment of
legislation in Tunisia and the only language that is authentic, and it reflects the substance of the
provisions of the Agreement on Customs Valuation.  It required very careful translation and has now
been finalized.
The Arabic and French texts of the draft will shortly be submitted to the various parties
concerned for their consideration.
The final text will be transmitted to the cons ultative and constitutional bodies and then to the
Chamber of Deputies for adoption.
Training and information
This activity has already begun and will last for 18 months.
There is ongoing coordination among the Ministries directly concerned, namely, the
Ministries of Trade, Finance and Industry, on action related to specific elements of training and the
dissemination of information, for example, action aimed at economic operators.
Training and awareness promotion programmes are being developed.G/VAL/N/4/TUN/1
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A comprehensive national programme setting out, inter alia , the timetable, the number of
participants and the expertise sought will shortly be finalized and notified to the competent
international organizations and agencies for the purposes of technical assistance (the WTO and the
WCO in particular).
In addition, with the assistance of the National Customs School (END), it is intended to
organize training courses for trainers in customs va luation.  This training will target in particular
administrative officials and customs agents responsible for the control and verification of customs
value and is aimed in particular at personnel who have already received some training in this field.
The END is currently preparing training modules  for all the issues relating to implementation
of the new customs valuation system.
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