WORLD TRADE
ORGANIZATIONG/VAL/8/Add.6
27 January 2000
(00-0321)
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 Custom s Valuation on such activities were also made
available as WTO documents.
This document provides additional information on technical assistance activities reproduced from
WCO document VT0053 of 28 October 1999.  It updates GATT document VAL/W/29/Rev.9, and
WTO documents G/VAL/W/4 and G/VAL/8 and Add.1-5.
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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 firs t 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.
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.6
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Seminars
A Secretariat tripartite "valuation, origin and commercial fraud enforcement" mission was
conducted in Lebanon from 7 to 11 June 1999 at the Finance Institute in Beirut, and was jointly
organized by the WCO, the Board of Lebanese Customs and the General Directorate of Lebanese
Customs.  This mission was aimed at raising of ficers' awareness of their obligations under the
Valuation Agreement and associated control methods and requirements.  Lebanon currently has
observer status at the World Trade Organization and plans to accede thereto very shortly.  Accession
will make it vital for Lebanon to adapt its regulations, structures and working methods to meet the
requirements of the instruments of the WTO.
At the request of the Sri Lankan Administration, an officer from the Valuation
Sub-Directorate conducted a seminar on the WTO Valuation Agreement for 25 Customs officers in
Colombo, Sri Lanka, from 16 to 20 August 1999.  Both technical and implementation issues were
dealt with in detail and comments were made on Sri Lanka's draft implementing legislation.
Training courses
A Secretariat mission to Benin was designed to help Benin Customs implement the WTO
Valuation Agreement in the near future.  The mission was conducted from 26 to 30 April 1999 in
Porto Novo and was aimed at providing training on the Agreement and the measures to be taken for
its application.  A five-day panel discussion was he ld at the Headquarters of the General Directorate
of Customs, devoted to preparing for the implementation of the Valuation Agreement.  It was attended
by 49 senior officials from the Benin Customs Administration.
In May 1999, an officer from the Valuation Sub-Directorate conducted a valuation training
course for Egyptian Customs officers in Cairo.  This course focused on the WTO ValuationAgreement, valuation control, including practical and technical considerations associated with the
Agreement.
In August 1999, the Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) of
Germany funded a two-week joint Valuation and Valuation Fraud Training Course in Jordan.  A risk
assessment analysis was also conducted at the request of GTZ.  This course was a follow-up on a
previous course, also sponsored by GTZ, conducted by officers of the Valuation and the EnforcementSub-Directorates, in November 1997.  Officers from the Valuation and Compliance Sub-Directorates
conducted the 1999 course.  The objective of the training course was to reinforce previous valuation
and valuation fraud training for some officers and to introduce it to others.  Jordan has introduced the
WTO Valuation Agreement into its Customs law.  Meetings were also conducted with high-level
Customs managers regarding valuation and associated procedures during the two weeks.  GTZ hasbeen hired by the Jordanian Government to develop and implement a reform and modernization
programme.
From 14 to 20 October 1999, a regional training  course on WTO Customs Valuation and the
revised Kyoto Convention was held in Gwachun (Seoul) Korea with the collaboration of the KoreanAdministration.  The Valuation content was desi gned to train Asian Customs Officers from 13
countries on the rules for determining customs value under the WTO Valuation rules in a trade
context.
Other technical assistance activities
In April 1999, the WCO Secretariat conducted joint WTO Valuation and Valuation Fraud
Workshops in Islamabad and Karachi, Pakistan.  Officers from the Valuation and Compliance
Sub-Directorates delivered the programme.  Each Workshop was conducted over three days in bothG/VAL/8/Add.6
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cities and covered specific technical areas targeted by the Pakistani Customs Administration.  These
areas included (for example) techniques for ascertaining correct value by way of the deductive
method;  the use of test values and other values reported in journals or on the Internet;  indicators of
valuation fraud;  and exchange of information.  The objective of the Workshops was to reinforce
previous valuation and valuation fraud training  and also to assist the Pakistani Customs
Administration in managing other areas of valuation.  A number of meetings with high-level
managers were also conducted as well as a complete review of the Pakistani valuation legislation.
The review outcomes and recommendations were fo rwarded to the Pakistani Administration in time
for the amendment stage of the Pakistani parliamentary process.
A Regional Workshop on Valuation and Valuation Fraud was conducted by two officers from
the Valuation and Compliance Sub-Directorates in Bangkok, Thailand, from 5 to 9 April 1999.  Thisworkshop was funded by the Japanese Customs Administration.  The objective of this programme was
to review various aspects of implementing the WTO Valuation Agreement and related enforcement
measures.  Customs officials from South-East Asian countries participated in this workshop.
An Expert Mission, organized by the Maur itian Customs Administration, was conducted in
Port Louis from 26 April to 7 May 1999.  The progra mme provided training for trainers and included
control staff.  As a separate exercise, one-day training courses on the WTO Valuation Agreement
were given to customs brokers, officials from the Trade and Finance Ministries and representatives
from the Chamber of Commerce.  Meetings were also held with the implementation team and the
post-importation audit team and senior management.
The WCO Secretariat, in collaboration with and sponsorship of the Japanese Customs
Administration, conducted a Valuation Workshop in Harare, Zimbabwe, from 27 to 30 April 1999.
The objective of the workshop was to provide technical assistance in the field of verifying import
declarations and to give advice on the setting up of a post-clearance audit system.  The programmehad two parts, a one-day meeting with the Task Force for Post-Clearance and a four-day Valuation
workshop.  The meeting was attended by nine officers while the workshop had 32 participants.
Zimbabwe provided a list of problems regarding valuation and post-clearance audit.  Both the meeting
and the workshop were organized for the purpose of solving these problems.  Japan contributed a
post-clearance expert to this mission.
The WCO Secretariat, in cooperation with the Zimbabwe Department of Customs and Excise,
organized a regional workshop on the WTO Valuation Agreement and valuation fraud for members of
the East and Southern Africa region.  The objective of the workshop was to provide a forum to
exchange experiences and information on current practices regarding valuation and valuation fraud
enforcement.  The workshop was funded by the Japanese Customs and Tariff Bureau and took place
from 14 to 18 June 1999 at the Customs and Excise  Training Centre, Harare.  The seminar was
attended by representatives of Botswana, Ke nya, Lesotho, Malawi, Namibia, South Africa,
Swaziland, Tanzania, Uganda, Zambia and Zimbabwe Administrations.
The WCO Secretariat, in conjunction with the Chinese Customs General Administration
(CGA), conducted a national workshop on the WTO Valuation Agreement and valuation fraud.  Theobjective of the workshop was to provide a forum for representatives from Beijing and provincial
cities to exchange experiences and information on their practices regarding valuation and valuation
fraud enforcement.  The mission was funded by the Japanese Customs and Tariff Bureau and took
place from 12 to 16 July 1999 at the Customs Intern ational Training Centre in Suzhou.  The workshop
was attended by 24 valuation and enforcement officers from the CGA, Beijing and 13 provincialcities.
In September 1999, an Expert Mission, funded by the Japanese Customs Administration, was
undertaken in Colombia.  Two officers from the Valuation and Compliance Sub-DirectoratesG/VAL/8/Add.6
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conducted this programme which was attended by 70 officers.  The purpose of this mission was to
conduct a national seminar on valuation and valuation fraud and to discuss difficulties in ensuring
compliance with the Agreement, particularly in resp ect to related companies.  Discussions were also
held with high-level officials on the implementation of the Agreement, in respect of valuation policy
and valuation fraud/enforcement.
The WCO Secretariat, in conjunction with the Mongolia Customs General Administration,
organized a national workshop on the WTO Valuation Agreement.  Mongolia has applied the WTO
Valuation Agreement since 1997.  The objective of the workshop was to provide a forum for
participants from Regional Customs Houses and Offices to exchange practical experiences on their
practices regarding customs valuation.  The mission took place from 11 to 15 October 1999 at the
Mongolia Customs General Administration.  The workshop was attended by 18 Customs officials.
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