. /.WORLD TRADE
ORGANIZATIONG/VAL/2/Rev.10
3 April 2000
(00-1337)
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), paragra ph 2 of Annex III (reservation concerning minimum
values), paragraph 3 of Annex III (reservation concerni ng reversal of sequential order of Articles 5 and
6), and paragraph 4 of Annex III (reservation concerni ng application of Articl e 5.2 whether or not the
importer so requests) of the Agreement are special pr ovisions available to developing country Members.
Listed below are those de veloping country Members which have invoked some or all of the above
provisions, with the date of entry into force of the WTO Agreement for the Member concerned indicated
in brackets.  In this revision, those Members that  are applying the Agreement before the period of
delayed application under Article 20.1 has expired, as  well as those Members for which the period of
delayed application has expired have been remove d from the first list, except those Members which
have been granted a reservation to maintain a system of minimum values under paragraph 2 of Annex
III.  Those Members for which the delay period ha s expired and which have requested or have been
granted extensions of the delayed period under para graph 1 of Annex III are listed in an additional
category.
Benin (22.2.96)
Bolivia (13.9.95)
Burkina Faso (3.6.95)
Burundi (23.7.95)
Cameroon (13.12.95)
Central African Rep.(31.5.95)
Chad (19.10.96)
Colombia  (30.4.95)
Cuba (20.4.95)
Djibouti (31.5.95)Ecuador (21.1.96)Egypt (30.6.95)
El Salvador (7.5.95)
Gabon  (1/1/95
Djibouti (31.5.95)
Ecuador (21.1.96)
Egypt (30.6.95)El Salvador (7.5.95)
Gabon  (1/1/95)
Guatemala (21.7.95)
Haiti (30.1.96)
Honduras  (1.1.95)Madagascar (17.11.95Maldives (31.5.95)
Mali (31.5.95)
Malta (1.1.95)
Mauritania (31.5.95)
Nicaragua (3.9.95)
Niger (13.12.96)Togo (31.5.95)
United Arab
    Emirates (10.4.96)
Uruguay  (1.1.95)
For the text of the communications received from these Members, 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/Let/28 dated 21 August 1995, WT/Let/ 29 dated 23 August 1995, WT/Let/36 dated
8 November 1995, WT/Let/41 dated 20 November 1995, WT/Let/48 dated 20 December 1995,
WT/Let/72 dated 11 April 1996, WT/Let/78 da ted 26 April 1996, WT/Let/82 dated 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 Sept ember 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,G/VAL/2/Rev.10
Page 2
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 and WT/Let/331,
dated 24 February 2000.
II. Extensions requested or granted under paragraph 1 of Annex III
Bahrain (1.1.95 - extension requested)
Côte d'Ivoire  (1.1.95 - extension requested)
Kuwait (1.1.95 - extension granted in G/VAL/18)
Myanmar (1.1.95 - extension requested)
Paraguay  (1.1.95 - extension granted in G/VAL/17/Rev.1)
Senegal  (1.1.95 - extension requested)
Sri Lanka  (1.1.95 - extens ion granted in G/VAL/23)
Tanzania (1.1.95 - extension granted in G/VAL/19)
Dominican Republic (9.3.95 - exte nsion granted in G/VAL/22)
Jamaica (9.3.95 - extension granted in G/VAL/24)
Tunisia  (29.3.95 - extension requested)
III. Pursuant to the Decision taken by the General 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
MoroccoPeru
Turkey
Zimbabwe
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