WORLD TRADE
ORGANIZATIONG/VAL/2/Rev.16
14 May 2003
(03-2555)
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 deve loping country Members.  This document presents
information on the invocation of these special provisi ons by developing countries.  The date for entry
into force of the WTO Agreement for the Member c oncerned, where relevant, is indicated in brackets.
1. Members under the Article 20.1 five-year transition period - none
2. Members which have either requested an extension or have been granted an extension
under Annex III, paragraph 1 or Article IX of the WTO Agreement
Rwanda (22.05.01) – extension requested in G/VAL/W/84
United Arab Emirates (10.04.01) – ex tension requested in G/VAL/W/83
3. Members which have invoked a transition period of three additional years to apply the
computed value method under Article 20.2
Burkina Faso
DjiboutiEcuadorMadagascar
MaliNicaraguaTogo
4. 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
Dominican Republic (reservation granted as Article IX waiver in WT/L/442)
El Salvador (reservation granted as Article IX waiver in WT/L/476)
Guatemala (reservation granted in G/VAL/43)
Madagascar (reservation granted in WT/L/408)
Nicaragua (reservation granted in G/VAL/25)
Pakistan (reservation requested under Article IX waiver – G/C/W/246)Senegal (reservation requested under Article IX waiver – G/C/W/390)
Sri LankaG/VAL/2/Rev.16
Page 2
5. 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
Ecuador
Gabon
GuyanaMalta
Nicaragua
Niger  Venezuela
Zambia
Honduras Nigeria (not paragraph 3)
For the text of the communications received from Members invoking the special provisions
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 dated 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,
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 Malawi Peru
Brazil Mexico Turkey
India Morocco Zimbabwe
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