WORLD TRADE
ORGANIZATIONG/VAL/2/Rev.12
30 March 2001
(01-1627)
Committee on Customs Valuation
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GATT 1994 ( CUSTOMS VALUATION)
Invocation of Special Provisions Available to Developing Country Members
Note by the Secretariat
Revision
I. Article 20.1 (delayed application of the provis ions of the Agreement), Article 20.2 (delayed
application of the computed value method), paragraph 1 of Annex III (extension of the five-year delay),
paragraph 2 of Annex III (reservation concerning minimum values), paragraph 3 of Annex III(reservation concerning reversal of sequential orde r of Articles 5 and 6), and paragraph 4 of Annex III
(reservation concerning application of Article 5.2 whether or not the importer so requests) of the
Agreement are special provisions available to devel oping country Members.  In this revision, Members
have been categorized as applying the Agreement or not and under the special provisions that they have
invoked.  The date of entry into force of the WTO Agreement for the Member concerned is indicated in
brackets, where relevant.
A. M
EMBERS NOT APPLYING THE AGREEMENT
(i) Members under the Article 20.1 five-year transition period
Chad (19.10.96)
Niger (13.12.96)Rwanda (22.5.96)
United Arab Emirates (10.4.96)G/VAL/2/Rev.12
Page 2
(ii)  Members for which the Article 20.1 five-year delay period has expired and which have either
requested an extension or have been granted an extension under paragraph 1, Annex III or Article IX
of the WTO Agreement
Bahrain (1.1.95) - ex tension requested
Bolivia (12.9.95)- extension granted in G/VAL/37Burundi (23.7.95) - extensi on granted in G/VAL/38
Cameroon (13.12.95) – extension reque sted under Article IX waiver
Côte d'Ivoire  (1.1.95) - ex tension granted in G/VAL/32
Dominican Republic (9.3.95) - ex tension granted in G/VAL/22
Egypt (30.6.95) - extension granted in G/VAL/31
El Salvador (7.5.95) - exte nsion granted in G/VAL/30
Guatemala (21.7.95) - extens ion granted in G/VAL/33
Haiti (30.1.96) – extension requested under Article IX waiver
Jamaica (9.3.95) - extension gr anted in G/VAL/24 - EXPIRED
Kuwait (1.1.95) - extension gran ted in G/VAL/18 - EXPIRED
Maldives (31.5.95) - extension granted in G/VAL/35
Mauritania (31.5.95) - extens ion granted in G/VAL/29
Myanmar (1.1.95) - extension granted in G/VAL/28
Paraguay  (1.1.95) - extension gran ted in G/VAL/17/Rev.1 - EXPIRED
Senegal  (1.1.95) - extension granted in G/VAL/39
Sri Lanka  (1.1.95) - extension granted in G/ VAL/23; additional exte nsion granted G/VAL/41
Tanzania (1.1.95) - extension gr anted in G/VAL/19 - EXPIRED
Tunisia  (29.3.95) - extens ion granted in G/VAL/27
B. M
EMBERS APPLYING THE AGREEMENT
(i) Members which have invoked a transition period of three additional years to apply the
computed value method under Article 20.2
Bangladesh
Brunei Darussalam
Burkina FasoIndonesia
Israel
JamaicaPakistan
Peru
Philippines
ChileColombia
Costa RicaKenya
Kuwait
MadagascarTanzania
Thailand
Togo
Djibouti
Ecuador
GabonMalaysia
Mali
MaltaUruguay
Bolivaran Republic of
  Venezuela
Guyana
HondurasNicaragua
NigeriaZambia
(ii) Members which have requested or have been granted a reservation to maintain a system of
minimum values for a limited time under paragraph 2, Annex III
Colombia (reservation granted in G/VAL/26)
Gabon  (reservation granted in G/VAL/14)
Honduras  (reservation granted in G/VAL/15)
Jamaica (reservation granted in G/VAL/40)
Malta (reservation granted in G/VAL/16)G/VAL/2/Rev.12
Page 3
Morocco (reservation granted in G/VAL/34)
Nicaragua (reservation granted in G/VAL/25)
Pakistan (reservation requested under Article IX waiver)
Uruguay  (reservation granted in WT/L/354 Decision by the General Council) - EXPIRED
(iii) Members which have invoked paragraphs 3 and 4 of Annex III which have no expiration date
Bangladesh
Brunei DarussalamIndonesia
IsraelPakistan
Philippines
Burkina FasoChileJamaica
KenyaThailand
Togo
Colombia
Costa Rica
DjiboutiMadagascar
Malaysia
MaliUganda (not paragraph 4)
Uruguay
Bolivarian Republic of
EcuadorGabon
GuyanaMalta
Nicaragua
Niger  Venezuela
Zambia
Honduras Nigeria (not paragraph 3)
For the text of the communications received from Members invoking the special provisions
referred to above please refer to documents WT/Let/1/Rev.2 dated 22 May 1995, WT/Let/19 dated
15 June 1995, WT/Let/24 dated 28 June 1995, WT/L et/28 dated 21 August 1995, WT/Let/29 dated
23 August 1995, WT/Let/36 dated 8 November 1 995, WT/Let/41 dated 20 November 1995, WT/Let/48
dated 20 December 1995, WT/Let/72 dated 11 April 1996, WT/Let/78 dated 26 April 1996, WT/Let/82dated 10 May 1996, WT/Let/85 dated 28 May 1996, WT/Let/106 dated 20 August 1996, WT/Let/108
dated 23 September 1996, WT/Let/112 dated 30 September 1996, WT/Let/129 dated
10 December 1996, WT/Let/149 dated 11July 1997, WT/Let/226 dated 12 June 1998, WT/Let/231
dated 3 July 1998, WT/Let/237 dated 27 August 1998, WT/Let/242 dated 18 September 1998,
WT/Let/283, dated 19 January 1999, WT/Let/285, dated 29 January 1999, WT/Let/301, dated
1 June 1999, WT/Let/331, dated 24 February 2000, and WT/Let/375, dated 31 January 2001.
II. Pursuant to the Decision taken by the Ge neral Council at its 31 January 1995 meeting on
"Continued Application under the WTO Customs Valuati on Agreement of Invocations of Provisions for
Developing Countries for Dela yed Application and Reservations under the Customs Valuation
Agreement 1979" (WT/L/38), the invocation for delayed application and reservations under the relevant
provisions of the Customs Valuation Agreement 1979 continue to apply for the following developing
country Members in accordance with paragraphs  1, 2 and 3 of the aforementioned Decision:
Argentina
Brazil
IndiaMalawi
Mexico
Morocco
Peru
TurkeyZimbabwe
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