WORLD TRADE G/VAL/N/2/SGP/1
10October 1997
ORGANIZATION(97-4372)
Original: English Committee onCustoms Valuation
INFORMATION ONIMPLEMENTATION AND ADMINISTRATION OFTHE
AGREEMENT ONCUSTOMS VALUATION
Checklist ofIssues
SINGAPORE
Inaccordance withtheDecision oftheTokyo Round Committee of5May1981 (G/VAL/5),
thePermanentMissionofSingaporesubmitstheattachedresponsestothequestionsraisedinthechecklist
ofissues.G/VAL/N/2/SGP/1
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1. Questions concerning Article 1.
(a) Sales between related persons:
(i) Aresales between related persons subject tospecial provisions?
Theprovisions intheAgreement concerning salesbetween related persons are
incorporated inregulations 2(2)and(3)and3(2)and(6)oftheCustoms
(Valuation) (Import Duty) Regulations 1997 (hereinafter referred toasthe
Regulations).
(ii) Isthefactofinter-company prices prima facie considered asgrounds for
regarding therespective prices asbeing influenced?
Inter-company prices arenotautomatically regarded ashaving beeninfluenced
bytherelationship (regulation 3(2)and(6)oftheRegulations).
(iii) What istheprovision forgiving thecommunication oftheaforementioned
grounds inwriting iftheimporters sorequests? [Article 1.2(a)]
Theprovision iscontained inregulation 3(3)oftheRegulations.
(iv) How hasArticle 1.2(b) been implemented?
Theprovision iscontained inregulation 3(2)and(6)oftheRegulations.
(b) Prices oflostordamaged goods:
Arethere anyspecial provisions orpractical arrangements concerning thevaluation
oflostordamaged goods?
Thisinvolves customs procedures besides valuation. These procedures areprescribed
insection 16ofourCustoms Act. Ifthegoods areproved tohavebeenlostbefore
importation, dutymayberemitted. Duty mayalsoberemitted ifthegoods arelost
byunavoidable accident while under customs control. Duty ispayable ifthegoods
arenotsatisfactorily accounted for. Valuation insuch cases would bemade in
accordance withtheRegulation.
Damagedgoodsmaybere-exported,abandonedordestroyedundercustomssupervision
without payment ofduty. Iftheimporter elects topayduty, valuation willbein
accordance withtheRegulations.
2. How hastheprovision ofArticle 4toallow theimporter anoption toreserve theorder
ofapplication ofArticles 5and6been implemented?
Theprovision iscontained inregulation 3(5)oftheRegulations.
3. How hasArticle 5.2been implemented?
Theprovision iscontained inregulation 7oftheRegulations.
4. How hasArticle 6.2been implemented?G/VAL/N/2/SGP/1
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Singapore customs legislation fullyaccord withtherequirements ofArticle 6.2
5. Questions concerning Article 7:
(a) What provisions have been made formaking value determinations pursuant to
Article 7?
Theprovisions arecontained inregulation 9oftheRegulations.
(b) What istheprovision forinforming theimporter ofthecustoms value determined
under Article 7?
Theprovisions ofArticle 7.3arecontained inregulation 11(1) oftheRegulations.
(c) Aretheprohibitions found inArticle 7.2delineated?
Theprohibitions aredelineated andarecontained inregulation 9(2)oftheRegulations.
6. Howhavetheoptions found inArticle 8.2beenhandled? Inthecaseoff.o.b. application,
areex-factory prices alsoaccepted?
Thewhole ofArticle 8.2hasbeenadopted asSingapore usesthec.i.f. basis forvaluation.
Regulation 4(2)(f), (6)(b)(i) and(7)(b)(i) contain explicit provisions adopting theoptions in
Article 8.2.
7. Where istherateofexchange published, asrequired byArticle 9.1?
Traders willbenotified oftheratesofexchange determined bytheDirector-General ofCustoms
&Excise inthemanner provided forinregulation 12oftheRegulations. Therates are
disseminated totraders bydownloading theinformation totheirelectronic mailboxes. Traders
canalsoinquire about theratesbydialing intotheCustoms automated telephone information
system.
8. What steps have been taken toensure confidentiality, asrequired byArticle 10?
Theprovision ofArticle 10oftheAgreement arecontained insection 90DoftheCustoms
Actandregulation 11(2) oftheRegulations which prohibits theunauthorised disclosure of
information.
9. Questions concerning Article 11:
(a) What rights ofappeal areopen totheimporter oranyother person?
Under section 22BoftheCustoms Act,anyperson aggrieved byanydecision relating
tovaluation hastherighttoappeal totheDirector-General ofCustoms &Excise and
afurther rightofappeal totheHigh Court.
(b) How ishetobeinformed ofhisright offurther appeal?
InSingapore alllegislations, including theCustoms Act, arepublished inthe
Government Gazette andcanbeeasily purchased fromtheSingapore National Printers.G/VAL/N/2/SGP/1
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10. Provide information onthepublication, asrequired byArticle 12,of:
(a) (i) Therelevant national laws
(ii) Theregulations concerning theapplication ofAgreement
Thelegislation giving effect totheAgreement willbepublished inthe
Government Gazette andcanbepurchased byanyperson fromtheSingapore
National Printers.
(iii) Thejudicial decision andadministrative rulings ofgeneral application tothe
Agreement
Important judicial decisions arepublished intheSingapore LawReports and
ontheInternet through theLawNet Integrated Research Database.
Administrative rulings ofgeneral application willbepublished incirculars to
thetraders bytheCustoms.
(iv) General orspecific lawsbeing referred tointherules ofimplementation or
application
Noother general orspecific laws arereferred toinourlegislation for
implementation oftheAgreement. Alllaws thatmight apply inthe
interpretation oftheAgreement canbefound intheabove-mentioned
publications oflegislation, LawReport andcirculars.
(b) Isthepublication offurther rules anticipated? Which topics would theycover?
Nofurther rules areanticipated.
11. Questions concerning Article 13:
(a) Howistheobligation ofArticle 13(lastsentence) being dealt withintherespective
legislation?
Theprovisions ofArticle 13ascontained insection 22B(8) oftheCustoms Act.
(b) Have additional explanations been laiddown?
No.
12. Questions concerning Article 16:
(a) Does therespective national legislation contain aprovision requiring customs
authorities togiveanexplanation inwriting astohowthecustoms value was
determined?
Thisprovision iscontained inregulation 11(1) oftheRegulations.
(b) Arethere anyfurther regulations concerning anabove-mentioned request?
No.G/VAL/N/2/SGP/1
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13. How have theInterpretative Notes oftheAgreement been included?
Certain Interpretative Notes havebeenincorporated intheRegulations. Regulation 2(5)of
theRegulations alsoprovides thatininterpreting theRegulations, regard shallbehadtothe
Notes.
14. How have theprovisions oftheDecision of26April 1984 ontheTreatment ofInterest
Charges intheCustoms Value ofImported Goods (Val/6/Rev.1) been implemented?
Regulation 2(5)(b)oftheRegulations provides thatininterpreting theRegulations, regard shall
behadtothesaidDecision.
15. Forthose countries applying paragraph 2oftheDecision of24September 1984 onthe
Valuation ofCarrier Media Bearing Software forData Processing Equipment (Val/8),
howhave theprovisions ofthisparagraph been implemented?
Singapore isnotapplying thesaidparagraph 2asthere isnoimport dutycarrier media in
Singapore.