WORLD TRADE
ORGANIZATIONG/VAL/N/1/CIV/1
28 June 2002
(02-3636)
Committee on Customs Valuation Original:  French
NOTIFICATIONS UNDER ARTICLE 22:2 OF THE AGREEMENT
ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
CÔTE D'IVOIRE
The following communication, dated 12 June 2002, has been received from the Permanent
Mission of Côte d'Ivoire.
_______________
Please find enclosed, in conformity with Article 22, circular No. 1049 of 29 June 2001
regarding the implementation by the Côte d'Ivoire customs authorities of the transaction value
method, the legal basis being the Annex to Regulations No. 005/99/CM/UEMOA.
I would be grateful if you would take the necessary steps to ensure that this text is made
available as a legal reference framework to the Members who will examine Côte d'Ivoire's request to
use minimum values for certain products during th e introduction of the transaction value method.
_______________G/VAL/N/1/CIV/1
Page 2
CIRCULAR NO. 1049 OF 29 JUNE 2001
Object: Application of the transaction value
Ref: Regulation No. 005/99/CM/UEMOA of 6 August 1999
I have the honour to transmit to all services and users the enclosed copy of Regulation
No. 005/99/CM/UEMOA of 6 August 1999 of the WAEMU Council of Ministers regarding the
customs value of goods.
The above-mentioned Regulation, in accordance with the Agreement on Customs Valuation
of the World Trade Organization, reflects the determination of WAEMU member states to follow an
agreed and uniform approach to the transaction value.
I. PRINCIPLES OF VALUATION
Under the terms of Article 3 of the above-mentioned Regulation, the customs value to be used
for the customs clearance of imported goods is the transaction value, that is, with certain reservations,
the price actually paid or payable for the goods when sold for export to the country of importation
adjusted in accordance with the provisions of Article 4.
However, the Regulation provides that if the transaction value of the imported goods proves
to be inappropriate for the determination of the customs value, five other methods may be used
instead, in the following order:
1. The transaction value of identical goods (Article 5);
2. the transaction value of similar goods (Article 6);3. the deductive method (Article 8);4. the computed value method (Article 9);5. the method of last resort (Article 10).At the request of the declarant and subject to acceptance by the Customs Authority, the order
of application of the deductive method (Article 8) and the computed value method (Article 9) will bereversed.
II. ADDITIONAL MEASURES
While awaiting the determination of more appropriate procedures for certain situations as part
of the implementation of the transaction value method, the following temporary additional measureshave been introduced:
1. The customs clearance of used vehicles will be carried out on the basis of the Argus
value.  In particular, the provisions of circular No. 84 of 27 August 1970 will remain
in force.G/VAL/N/1/CIV/1
Page 3
2. Computer software (decision A.4 of 24 September 1984 of the GATT) will be valued
on importation solely on the basis of the value of their carrier medium, increased by
the transport and insurance costs.
Consequently, the cost of the data or instructions contained on the software is
excluded from the customs value.
3. The pre-shipment inspection companies will continue their activities under the
respective agreements that they have with the State of Côte d'Ivoire.
However, they must henceforth assess commercial operations, in particular the
declared values, in accordance with the spirit and methods of the WTO Agreement, asincorporated into the above-mentioned WAEMU regulation.
4. In the event of a dispute concerning the determination of customs value, the declarant
may bring the matter before the Director-General of Customs by means of an
administrative appeal, prior to any re ferral to the judicial authorities.
5. If, in the course of determining the customs value of imported goods it should
become necessary to defer the definitive determination of such value, the importer
may withdraw them from customs on condi tion of providing the customs authorities
with a guarantee in the form of bank secu rity or deposit covering the amount of the
duties and taxes which might finally be levied on the goods.
This circular will enter into force as from its date and signature, and any problems of
implementation should be brought to my attention as a matter of urgency.
__________