WORLD TRADE
ORGANIZATIONG/VAL/8/Add.5
14 April 1999
(99-1486)
Committee on Customs Valuation
INFORMATION ON TECHNICAL ASSISTANCE ACTIVITIES
Addendum
At its meeting of 12 May 1995, the Committee on Customs Valuation agreed that greater
transparency of technical assistance activities,  pursuant to Article 20.3 of the Agreement on
Implementation of Article VII of the GATT 1994, w ould be ensured if the information documents
prepared for the Technical Committee on Customs Valuation on such activities were also made
available as WTO documents.
This document provides additional inform ation on WCO technical assistance activities
reproduced from WCO document VT0007E1 of 29 March 1999 and 99VL0009 of 25 February 1999.  It
updates GATT document VAL/W/29/Rev.9, and WTO documents G/VA L/W/4, G/VAL/8, Add.1,
Add.2, Add.3 and Add.4.
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I. INTRODUCTION
1. Article 20.3 of the Agreement provides for the establishment of technical assistance programmes
for developing countries.  The Article goes on to state that such technical assistance may include, inter
alia, the training of personnel, assistance in prep aring implementation measures, access to sources of
information regarding customs valuation methodology,  and advice on the application of the provisions
of the Agreement.  In this regard, it is recognized that for developing countries which are, by virtue of
being Parties to the Agreement, committed to appl y the Agreement at a fixed date or which are
considering applying it in the near future, it woul d be a matter of urgent need to have a nucleus of
customs officers trained in the Code.  Thus, among the various technical assistance programmes offered,
the training of personnel acquires a degree of priority.
2. As provided for in Annex II of the Agreemen t, the responsibilities of the Technical Committee
include the facilitation of technical assistance with a view to furthering the international acceptance of
the Agreement.  The Technical Committee at its fi rst meeting expressed the view that the Customs
Co-operation Council, through its Secretariat, could provide co-ordination in developing a technical
assistance programme in co-operation with member administrations willing to provide assistance and
other international organizations.  The Council's Plan for the '90s has also placed considerable emphasis
on the need for holding seminars a nd training courses on the GATT Code.
3. At its Eighth Session, the Technical Co mmittee had examined document 31.808 describing
seminars and training courses organized on cust oms valuation, especially on the GATT Valuation
Agreement, and the activities of the Customs Co-operation Council in this area.  The Committee found
the document useful and in this regard directed the Secretariat to periodically update the information. In
successive sessions of the Committee, a number of re vised or supplementary documents were prepared
which periodically updated this information.  This doc ument contains information provided by the WCO
Secretariat of its most recent technical assistance activities.G/VAL/8/Add.5
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II. TRAINING COURSES
4. From 15-21 October 1998, a regional training c ourse on the WTO Customs Valuation Agreement
was held in Gwaschun (Seoul) Korea with the colla boration of the Korean Ad ministration.  The course
was designed to train Asian valuation officers on the rules for determinin g customs value under the
Agreement.  The course was also intended to discu ss the manner in which that valuation system would
be administered.  The practical application of the Ag reement, valuation control with regard to the use of
value declarations and post-importa tion verification based on risk anal ysis were highlighted issues.
Fifteen valuation officers from 13 Asian countries participated.
III. OTHER TECHNICAL ASSISTANCE ACTIVITIES
5. The WCO conducted a South-West Asian Sub-Regional Workshop on Valuation and
Valuation Fraud in Chennai/Madras from 14-18 September 1998.  The Workshop was funded by the
Japanese Customs Administration through the WCO's Customs Co-operation fund.  Eight countries
participated in the Workshop.  The objective of the Regional Workshop was to review countries'
action plans for implementing the WTO Valuation Agreement with a view to further developing the
effectiveness and efficiency of their activities, in respect of both valuation policy and valuationfraud/enforcement.  Two WCO officials and one officer from the Japanese Customs Administration
conducted the Workshop.
6. At the invitation of the WTO the Secretariat provided an officer to assist Oman with the
implementation of the Valuation Agreement followin g the Sultanate's application for Membership of
the WTO.  The mission took place between 1-4 November 1998 and consisted of meetings with
high-level officials from the Customs, Trade and Fi nance ministries.  A shortened training course and
assistance with the drafting of implementing legislation were also part of the mission.
7. A national seminar on customs valuation was conducted by two officers from the WCO
Secretariat and from a Latin American country in  La Paz, Bolivia, from 4-10 November 1998.  The
seminar focused on two main goals, namely "to trai n Bolivian customs officers in how to determine
the customs value under the WTO Valuation Agreement" and "to discuss with the implementation
team the steps to be taken to properly implement that valuation system".  Forty-five Bolivian customs
officers participated in the seminar.
8. An officer from the Valuation Sub-Directorate conducted an expert mission to Banjul,
Gambia from 8-12 February 1999.  The programme for the mission was to assist the Gambian
Administration in the drafting of the legislation and preparatory work for the development of
implementing provisions.  Meetings were held w ith officials from the Trade and Finance ministries
and an implementation team was appointed and action plans agreed.
9. A Valuation Training Course was conducted by a WCO official in Lagos, Nigeria, from
22-26 February 1999.  It was attended by 87 participants from the Nigeria Customs Service.  A
discussion was also held with the Nigerian Customs management staff (including the Comptroller
General) on how best to implement the WTO Valuation Agreement in Nigeria.
10. An expert mission, funded by Japan and organized by the Secretariat and the Malagasy
Customs Administration, was held in Antanana rivo from 22-26 February 1999.  That mission,
conducted by two WCO officials, took the form of a national seminar on the Agreement and the
various associated control measures.  One of the five days was given over to preparations for
implementing the Valuation Agreement and associated measures.  Forty-one managers from theMalagasy Customs Administration participated.G/VAL/8/Add.5
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11. The timing of this mission was opportune since Madagascar is currently drafting its
implementing legislation.
12. Finally, a workshop was held in Libreville (Gabon) from 15-19 February 1999 under the
supervision of a senior official of the WCO Secretariat.  From 15-18 February 1999, the programmeprovided trainers from the Gabon Customs Administration with training on the Agreement.
Thirty-five Customs inspectors received this trai ning, with the understanding that they would convey
the knowledge they acquired to their colleagues in the very near future.  A meeting was also arranged
with the Gabon implementation team with a view  to drawing up an implementation plan for the
Gabon Administration.  Several practical considerations were reviewed:  legislation, regulations,
organizational aspects, computerization, administration of the Agreement, relations with the trading
community, manuals etc.
IV. FUTURE ACTIVITIES
13. At its Seventh Session held from 5 to 9 October 1998, the Technical Committee on Customs
Valuation was informed that the Secretariat would circulate its plans on technical assistance for the
1998/1999 fiscal year.  The following table shows the 1998/1999 Technical Assistance Programmewhich includes both specific valuation missions as well as joint programmes with the Compliance
Sub-Directorate.  Specific valuation missions are conducted by officers from the Valuation
Sub-Directorate of the WCO and are aimed at monitoring the progress achieved by countries in
implementing the WTO Valuation Agreement.  They  consist in discussions with implementation
teams on steps already taken to implement the new valuation system, the remaining steps and thedifficulties experienced in the process.  A training session is also organized on the rules for
determining customs value under the Agreement.
1998/99 TECHNICAL ASSISTANCE PROGRAMMES
CCF Valuation
Description Country Language Timing
Valuation Implementation and Training/
Regional
Valuation Implementation and Training
Valuation Implementation and Training
Valuation Implementation and TrainingValuation Implementation and TrainingValuation Implementation and TrainingValuation Implementation and Training
Valuation Implementation and Training
Valuation Implementation and TrainingKorea
BoliviaNigeria
GabonMauritiusEgyptBenin
Gambia
LebanonEnglish
SpanishEnglish
FrenchEnglishEnglishFrench
English
French15-22 October
1998
4-10 November
1998
February 1999
February 1999April 1999May 1999April 1999
February 1999
April 1999G/VAL/8/Add.5
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CCF Donors Programme (Joint Programme with the Compliance Sub-Directorate)
Description Country Language Timing
Valuation Training/Valuation Fraud Expert
Mission
Valuation Training/Valuation Fraud (Regional
Workshop)
Valuation Training/Valuation Fraud Expert
Mission
Valuation Training/Valuation Fraud Expert
Mission
Valuation Training/Valuation Fraud Expert
Mission
Valuation Training/Valuation Fraud (Regional
Workshop)
Valuation TrainingMadagascar
Thailand or
Malaysia
Jordan
ChinaColombiaZimbabwe
ZimbabweFrench
English
English
EnglishEnglish/
Spanish
English
EnglishFebruary 1999
April 1999
April 1999
May 1999May 1999June 1999
April 1999
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