WORLD TRADE  
ORGANIZATION   
G/VAL/N/1/CRI/1 
27 September 2000 
 (00-3894) 
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 
 
COSTA RICA 
 
  The following communication, dated 20 September 2000, has been received from the Permanent Mission of Costa Rica.  
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 Pursuant to Article 22 of the Agreement on Implementation of Article VII of the GATT 1994 
(Customs Valuation Agreement) and in compliance with the Decision on Notification and Circulation 
adopted by the Committee on Customs Valuation on 12 May 1995 (G/VAL/5) I have the honour of 
notifying to the Committee on Customs Valuation Co sta Rica's Law No. 8013,  published in Special 
Section No. 57-A of the Official Journal "La Gace ta" of 5 September 2000.  With the promulgation of 
this Law, Costa Rica has complied with its commi tment to put the Agreement on Implementation of 
Article VII of the GATT 1994 into effect.  Attached  hereto is a copy of the mentioned legislation.   G/VAL/N/1/CRI/1 
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 No. 8013 
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF COSTA RICA 
HEREBY DECREES: 
ADDITION OF A NEW TITLE XII, "CUSTO MS VALUE OF IMPORTED GOODS", 
TO THE GENERAL CUSTOMS LAW No. 7557 
AND ITS AMENDMENTS 
ARTICLE 1 : A new Title XII, "Customs Value of Im ported Goods", is hereby added to the 
General Customs Law No. 7557 of 20 October 1995  and its amendments. The numbering shall be 
adjusted accordingly, and the text shall read as follows: 
"TITLE XII 
 
CUSTOMS VALUE OF IMPORTED GOODS 
 
Article 251: Regulations applicable to customs valuation 
  When determining the customs value of imported goods, whether or not 
they are exempt or free from customs duties or other import taxes, Costa Rica shall be governed by the provisions of the Ag reement on Implementation of Article VII 
of the General Agreement on Tariffs and Tr ade 1994, as well as those of this Title 
and of applicable national and international regulations. 
Article 252: Reversal of the order of app lication of the valuation methods governed 
by Articles 5 and 6 of the Agreemen t on Implementation of Article VII 
of the General Agreement on Tariffs and Trade 1994 
  The reversal of the order of application of the valuation methods established 
in Articles 5 and 6 of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, as provided for in Article 4, shall apply only when the customs authorit ies agree to the request of the importer 
to that effect. 
Article 253: Use of the unit price of goods sold after further processing 
  The valuation method provided for in the second paragraph of Article 5 
of the Agreement on Implementation of  Article VII of the General Agreement 
on Tariffs and Trade 1994 may be implemented in accordance with the provisions 
of the relevant interpretative note thereto,  whether or not the importer so requests. 
Article 254: Inclusion in the customs value of the costs and charges specified 
in Article 8.2 of the Agreement on Implem entation of Article VII of the GATT 1994 
  In addition to the items referred to in Article 8.1 of the Agreement 
on Implementation of Article VII of the Ge neral Agreement on Tariffs and Trade 1994, 
the following shall also form part of the customs value: 
(a) the cost of transport of the impo rted goods to the port or place of 
importation; 
(b) loading, unloading and handling charges associated with the transport 
of the imported goods to the port or place of importation; and  G/VAL/N/1/CRI/1 
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 (c) the cost of insurance. 
  If any of the items listed in indents (a), (b) and (c) above are free of charge 
or carried out by the importer's own means or services, their value shall be calculated in accordance with the tariffs normally applicable. 
Article 255: Port or place of entry 
  For the purposes of the Agreement on  Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994, "port or place of importation" shall be 
understood to mean the first port or place of arrival of goods in the customs territory of the importing country. 
Article 256: Treatment of interest charges 
  Charges for interest under a financin g agreement entered into by the buyer 
and relating to the purchase of imported goods shall not be regarded as part of the customs value provided that: 
(a) the charges are distinguished from th e price actually paid or payable for 
the goods; 
(b) the financing arrangement was made in writing; (c) where required, the buyer can demonstrate that: 
(i) such goods are actually sold at the price declared as the price actually 
paid or payable; 
(ii) the claimed rate of interest does not exceed the level for such 
transactions prevailing in the country where, and at the time when, the finance was provided. 
  The provisions of this article shall apply if the buyer, or banking institution or 
another natural or legal person provides the financing. It shall also apply, if appropriate, where goods are valued under a method other than the transaction value. 
Article 257: Currency conversion 
  Where the conversion of a currency is necessary for the determination of the 
customs value in accordance with Article 9 of the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994, the rate applied shall 
be the reference exchange rate provided by the Central Bank in effect on the date of 
acceptance of the customs declaration, in accordance with Article 20 of the Convention on the Central American Tariff and Customs Regime. 
The conversion rate applied shall be the selling rate for the foreign currency being 
converted into local currency. 
Article 258: Relationship 
  For the purposes of Article 15.4(h) of the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994, persons shall only be 
deemed members of the same family if they are related to each other in any of the 
following ways: 
(a) they are spouses; G/VAL/N/1/CRI/1 
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 (b) they are first-degree lineal ascendants or descendants; 
(c) they are brothers and sisters; 
(d) they are uncle or aunt, or nephew or niece; (e) they are parent-in-law, or son-in-law or daughter-in-law; (f) they are brother-in-law and sister-in-law. Article 259: Implementation of Article 20. 2 of the Agreement on Implementation 
of Article VII of the General Agreement on Tariffs and Trade 1994 
  In accordance with Article 20.2 of the Agreement Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994, the Executive shall postpone the application of Article 1.2(b)(iii) and Article 6, both relating to the 
determination of customs value on the basis of a constructed value, for a period not 
exceeding three years starting on 1 January 2000. 
  The Executive shall formally notify the Director-General of the World Trade 
Organization in this respect. 
Article 260: Withdrawal of goods under a guarantee 
  If in the course of determining the customs value of imported goods it is 
necessary to delay the final determination of that value, importers shall nevertheless be able to withdraw their goods from customs if, where so required, they provide a 
sufficient guarantee covering the ultimate payment of customs duties for which the 
goods may be liable. 
  Article 65 of the General Customs Law shall be respected when applying this 
rule. 
Article 261: Doubts on the part of the Customs Administration concerning the truth 
or accuracy of the declared value 
  When a declaration has been pres ented and where the customs authority 
has reason to doubt the truth or accuracy of the particulars or of documents produced 
in support of that declaration, the customs authority may ask the importer to provide 
further explanation, including documents or other evidence that the declared value represents the total amount actually paid or payable for the imported goods, adjusted in accordance with Article 8 of the Agr eement on Implementation of Article VII 
of the General Agreement on Tariffs and Trade 1994. If, in the absence of a response, 
or after receiving further information, the customs authority still has reasonable doubts about the truth or accuracy of the declared value, it may, based on 
the provisions of Article 11 of the said Agreement, decide that the customs value 
of the imported goods cannot be determined under the provisions of Article 1 of the 
Agreement. Before taking a final decision, the customs authority shall communicate to the importer, in writing, its reasons for questioning the truth or accuracy of the particulars or of documents produced and shall give the importer a reasonable 
opportunity to reply. When a final decision is made, a customs authority 
shall communicate that decision to the importer in writing, indicating the grounds on which it is based. 
  The importer may withdraw the goods upon request, subject to the provision 
of the guarantee provided for in Article 260 ab ove. In that case, the importer shall be 
notified that the customs value determined is not final, but provisional, pending a final decision by the customs authority.  G/VAL/N/1/CRI/1 
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 The procedure for implementing the provisions of this Article and related legislation 
shall be governed by regulations. For the mentioned communications 
and notifications, electronic means may be  used provided due process is observed 
and users and the administration are ensured both security and certainty. 
Article 262: Deadline for requesting an explanation and deadline for replies 
  For the purposes of Article 16 of the Agreement, the importer may, within a 
period of ten working days following the date of acceptance of the customs 
declaration, ask the customs authority for an explanation of the method used for determining the customs value of the goods. The customs authority shall be obliged to 
reply, in writing or electronically, within a period of ten working days. 
Article 263: Declaration of customs value of goods 
  For the purposes of implementing this Title, the importation of goods must 
be covered by a declaration of the customs value of the goods. The Directorate-General of Customs shall determine, through regulations, the goods 
imports that will be exempted from this requirement. 
Article 264: Responsibility for the information in the declaration of the customs value 
of the goods at customs 
  The importer shall sign a sworn declaration of the customs value of the 
goods and shall also be responsible for the accuracy of the elements contained 
therein, as well as the authenticity of the supporting documentation, and shall provide 
the information or documents needed to verify the correct determination of the customs value. The said declaration may only be signed by the legal representative of 
a legal person and by the importer himself in the case of natural persons. 
  The value declared to customs shall always be determined by the importer 
himself. 
  The declaration of the customs value of the goods shall be transmitted 
electronically using the media authorised by the customs authority. 
Article 265: The term 'customs value' of imported goods 
  Reference to 'customs value' in any article of this Law shall be understood as 
customs value of goods' in accordance with the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994." 
ARTICLE 2: Revocation 
  Note 6 of Part 732-01 of Law no 1738 of 31 March 1954 and amendments 
thereto are hereby revoked. 
Transitional Article I 
 Goods declarations which, on entry into for ce of this Title, have already been accepted, 
shall be processed pursuant to the provisions  in force at the date of acceptance. 
Transitional Article II 
 The Directorate-General of Customs shall have a period of one year following the entry into 
force of this Law to ensure that the electronic tr ansmission of the declaration of the customs value 
of goods is in operation. In the meantime, the Di rectorate General shall pr ovide, through a general 
decision, for other means of submitting the said declaration. G/VAL/N/1/CRI/1 
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 These provisions shall take effect as from the date of their publication. 
Herewith communicated to the Executive 
 Legislative Assembly: San José, on the tenth day of the month of August in the year 2000. 
Jorge Eduardo Sánchez Sibaja, Vice Preside nt and acting President. Emanuel Ajoy Chan, 
First-Secretary. Everardo Rodríguez Bastos, Second-Secretary. 
 Office of the President of the Republic. San José, on the eighteenth day of the month 
of August in the year 2000. 
For execution and publication 
MIGUEL ANGEL RODRIGUEZ ECHEVERRIA. The Minister for Finance, 
Leonel Baruch Goldberg. 1
st instance (application No. 35327). C-45600. (57297). 
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