WORLD TRADE
ORGANIZATIONG/VAL/N/1/URY/1
19 January 2001
(01-0276)
Committee on Customs Valuation Original:  Spanish
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
URUGUAY
The following communication, dated 10 January 2001, has been received from the Permanent
Mission of Uruguay.
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The Permanent Mission of Uruguay to the World Trade Organization has the honour to
notify, pursuant to Article 22 of the Agreement on Implementation of Article VII of the GATT 1994,
the attached national legislation putting into effect the "Rules Applicable to the Customs Valuation of
Goods" (Decree 574/994 of 29 December 1994).G/VAL/N/1/URY/1
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Decree 574/994
Customs valuation of goods:  provision is hereby made for the annexed implementing
enactment to be brought into force from 1 January 1995.
Ministry of the Economy and Finance
Ministry of Foreign AffairsMontevideo, 29 December 1994Having regard to:  Decision No. 17/994 of the Common Market Council adopted at its
VIIth meeting in the town of Ouro Preto (Brazil) , concerning the implementing enactment on customs
valuation of goods.
Considering:
(I) That it is necessary to adopt appropriate measures to ensure compliance with the rules
contained in the above-mentioned decision, with effect from 1 January 1995;
(II) the provisions of the Additional Protocol to the Treaty of Asunción on the
Institutional Structure of MERCOSUR - Ouro Preto Protocol - relating to thedomestic application of the rules adopted by the MERCOSUR organs.
Having regard to:  the information supplied by the National Directorate of Customs.The President of the RepublicDECREES:Article 1.  The implementing enactment on customs valuation of goods annexed to this decree
shall enter into force as from 1 January 1995.
Article 2.  All provisions inconsistent with this enactment are hereby rescinded.Article 3.  Pursuant to the provisions of Artic le 40 of the Ouro Preto Protocol, the enactment
shall be communicated to the Administrative Secretariat of MERCOSUR.
Article 4.  It shall be published, etc.
LACALLE HERRERA - IGNACIO de POSADAS MONTERO - JOSÉ MARÍA GAMOIMPLEMENTING ENACTMENT ON CUSTOMS VALUATION OF GOODS
CHAPTER I
GENERAL PROVISIONSArticle 11. The taxable base for determining import duties shall be the customs value of the goods
imported under any title into the customs territ ory of MERCOSUR, and shall be determined in
accordance with the rules contained in the Agreement on Implementation of Article VII of the GATT.G/VAL/N/1/URY/1
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2. The customs value shall include the following elements:
(a) The cost of transporting the imported goods to the port or place of importation;(b) loading, unloading and handling charges incurred in transporting the imported goods
to the port or place of importation;  and
(c) the insurance costs.
3. The port or place of importation referred to in paragraph 2 is the point of entry for the goods
into the MERCOSUR customs territory.
Article 2
The customs value of the imported goods shall be the basis for applying the common external
tariff or any other non-tariff levy established by specific community provisions relating to the import
of goods.
Article 3
The verification of the customs value shall be effected selectively, in accordance with the
provisions of the implementing enactment concerning customs clearance.
Article 4
The declaration of customs value annexed to this implementing enactment shall include the
customs clearance declaration, where appropriate.
CHAPTER IIPROCEDURESArticle 5
Controls and decisions in respect of customs value shall be implemented, subsequent to
delivery of the goods, by the central valuation organ of each State party, without prejudice to the
provisions of Article 7.
Article 6
The central organ referred to in the preceding ar ticle shall also exercise authority in respect
of:
(a) Overall coordination of customs valuation, including the drafting of rules and
regulations;
(b) dealing with enquiries from natural or legal persons and from national government
agencies, as well as from the central organs of other States parties.
Article 7
1. At the time of clearance of goods through the red channel, a preliminary examination will be
carried out, together with a brief check of the declared value.G/VAL/N/1/URY/1
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2. During the preliminary examination, measures may be adopted to verify the evidence required
for an accurate ex post determination of customs value, such as withdrawal of samples or consultation
of technical experts.
Article 8
Documentation in respect of customs clearance via the red channel will be sent to the central
valuation organ after delivery of the goods.
Article 9
The central valuation organ may:(a) Require the submission of documentary ev idence or supplementary information for
the determination of customs value;
(b) call for hearings to be held;
(c) request the customs administration of the country of origin of the goods, either
directly or by other appropriate means, to provide information or a copy of the
document by which the export was effected, or information relating to the export
prices in force in that country;  and
(d) take any other steps it deems necessary in this respect.
Article 10
1. Upon receipt of the documentation, the central valuation organ shall have a maximum of
60 days, subject to the possibility for each State party to establish shorter time-limits, in order to:
a) Accept the declared value;
b) make the necessary adjustments to determine the new value;  or
c) initiate an investigation provided there are doubts as to the reasonableness of the
declared value.
2. Once the declared value has been accepted or the new value determined, the decision shall be
recorded in the import declaration and transmitted to the relevant department in the country of origin,
for the attention of the interested party and, where appropriate, for a tax credit to be claimed in
accordance with the domestic legislation of each State party.
3. The States parties may, in accordance with their domestic legislation, demand a guarantee
from the importer in the event that the tax credit claim is contested.
4. The time-limit for concluding the valuation provided for in Article 9(c) shall be 120 days,
renewable upon justification for an equal length of time.G/VAL/N/1/URY/1
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CHAPTER III
SPECIAL CASESArticle 11
The customs value of goods for which the green customs clearance channel has been selected
may be the subject of verification in accordance with the provisions of the domestic legislation of
each State party.
Article 12
The determination of customs value shall be s ubject to the provisions of specific community
rules in the case of:
(a) Goods carried as luggage by travellers;
(b) goods intended for:
(i) permanent diplomatic missions or consular departments and their staff;
(ii) Permanent representative offices of international organizations to which the
State party belongs and their staff, experts, technicians and consultants;
(c) funeral urns containing mortal remains;  and
(d) goods contained in international postal consignments and airmail parcels, not subject
to the general import regime, in accordance with the provisions of the domestic
legislation of each State party.
CHAPTER IV
TRANSITIONAL PROVISIONSArticle 13
The provisions contained in this enactment shall also apply to commercial transactions
between States parties.
Article 14
The legislation in force in each State party shall be applicable in cases not covered by this
enactment, pending adoption of the corresponding community norms.
Article 15
The legislation of the States parties shall be applicable on a supplementary basis, insofar as it
is not inconsistent with this enactment.
Article 16
The adjustments in value applied by each State party shall continue to be applicable from the
date of entry into force of this enactment.  Such  adjustments shall be considered by the competentG/VAL/N/1/URY/1
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organ of MERCOSUR which may ratify, amend or terminate them by means of a decision binding on
the other States parties.
CHAPTER V
FINAL PROVISIONS
Article 17
The respective administrations may demand tax credits in respect of any customs clearance
operation within the time-limits prescribed in the legislation of each State party.
Article 18
The documentary evidence and information certifying the customs value declared by the
importer, including commercial correspondence relating to the operation, must be left at the disposal
of the customs authority for the period prescribed in the domestic legislation of each State party.
See tables in the Official Journal (Diario Oficial) of 12 January 1995.  (Pub. D. O. 12.1.95)
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