WORLD TRADE
ORGANIZATIONG/VAL/N/2/HRV/1
16 January 2002
(02-0207)
Committee on Customs Valuation Original:  English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE
AGREEMENT ON CUSTOMS VALUATION
Checklist of Issues
CROATIA
The following communication, dated 17 December 2001, has been received from the
Permanent Mission of Croatia.
_______________
1. Questions concerning Article 1:
(a) Sales between related persons:
(i) Are sales between related persons subject to special provisions?
The provisions in the Agreement concerning sales between related persons are incorporated in
Articles 30.4, 30.5, 31.1d), 31.2, 31.3  of the Customs Law (published in the Official Gazette of the
Republic of Croatia  No. 78 of 23 July 1999).
(ii) Is the fact of intercompany prices prima facie considered as grounds for regarding the
respective prices as being influenced?
Intercompany prices are not automatically regarded as being influenced by the relationship
(Article 31.2 of the Customs Law).
(iii) What is the provision for giving the communication of the above-mentioned grounds in
writing if the importer so requests (Article 1.2(a))?
The provision is implemented according to Article 31.2 of the Customs Law.
(iv) How has Article 1.2(b) been implemented?
Article 1.2(b) of the Agreement is implemented according to 31.3 of the Customs Law.
(b) Price of lost or damaged goods:
Are there any special provisions or practical arrangements concerning the valuation of lost or
damaged goods?
Special provisions for lost and damaged goods are contained in Article 41.3 of the Customs
Law. If imported goods are partly damaged before being released for free circulation, the customsG/VAL/N/2/HRV/1
Page 2
value shall be determined by reducing the appropriat e agreed price according to the percentage of the
damage (Article  34.2 of the Decree on Implementation of he Customs Law)
2. How has the provision of Article 4 to allow the importer an option to reverse the order
of application of Articles 5 and 6 been implemented?
The provision is implemented according to Article 34 of the Customs Law.
3. How has Article 5.2 been implemented?
The provision is implemented according to Article 35.2 of the Customs Law.
4. how has Article 6.2 been implemented?
The provision is implemented according to Article 36.2 of the Customs Law.
5. Questions concerning Article 7:
(a) What provisions have been made for making value determinations to Article 7?
The provisions are contained in Article 37 of the Customs Law.
(b)  What is the provision for informing the im porter of the customs value determined under
Article 7?
The customs office shall upon request of the importer issue a written notification as to the
level of the customs value and the method of its determination (Article 37.3 of the Customs Law).
(c) Are the prohibitions found in Article 7.2 delineated?
Yes. (Article 37.2 of the Customs Law)
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application,
are ex-factory prices accepted?
Croatia uses c.i.f. basis for valuation.
7. Where is the rate of exchange published, as required by Article 9.1?
The rate of exchange is published by the Croatian National Bank (Central Bank) as a List of
Exchange Rates.
8. What steps have been taken to ensure confidentiality, as required by Article 10?
The provision of Article 10 of the Agreement is implemented according to Article 45 of the
Customs Law.
9.  Questions concerning Article 11:
(a) What rights of appeal are open to the importer or any other person?
Importer has the right of appeal referred to the determined valuation carried out by the
Customs Office for the goods being valued. The appe al can be submitted to the Headquarters of theG/VAL/N/2/HRV/1
Page 3
Customs Directorate, but the importer shall have th e right in the final instance to appeal to the
Administrative Court.
In the provision: “The appellant must not be subject to a punishment in any way (“without
penalty “) means that the importer shall not be subject to a fine or threat of fine merely because hechose to use his right to appeal. Payment of normal court costs and lawyers' fees shall not be
considered as a fine.
(b) How is he to be informed of his rights to further appeal?
In accordance with the Law on General Administrative Procedure every decision issued by
the Customs Administration contains inform ation about rights for further appeal.
10. Provide information on the publication, as required by Article 12, of:
(a)
(i) the relevant national laws:
The national laws concerning the Agreement are published in the Official Gazette of the
Republic of Croatia and Official Gazette of th e Croatian Customs Administration. Any person can
purchase them.
(ii) the regulations concerning the application of the Agreement:
The regulations concerning the application of the Agreement are published in the Official
Gazette of the Republic of Croatia and Official Gazette of the Croatian Customs Administration. Any
person can purchase them.
(iii) the judicial decision and administrative rulings of general application relating to the
Agreement:
Important judicial decisions are published in the Official Gazette of the Republic of Croatian
and can be purchased by any person. The administrative rulings of general application are published
by the Customs Administration in the Official Gazette of the Croatian Customs Administration. Any
person can purchase them.
(iv) general or specific laws being referred to in the rules of implementation or application:
No other general or specific laws are referred to in our legislation for implementation of the
Agreement.
(b) Is the publication of further rules anticipated? Which topics would they cover?
No further rules are anticipated.
11. Questions concerning Article 13:
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective
legislation?
The provision of Article 13 is contained in Articles 42 of the Customs Law.G/VAL/N/2/HRV/1
Page 4
(b) Have additional explanations been laid down?
No.
12. Questions concerning Article 16:
(a) Does the respective national legislation contain a provision requiring customs authorities to
give an explanation in writing as to how the customs value was determined?
This provision is implemented according to Article 44.4 of the Customs Law.
(b) Are there any further regulations concerning an above-mentioned request?
No.
13. How have the Interpretative Note s of the Agreement been included?
The Interpretative Notes have been incorporat ed in Customs Regulation for determining the
Customs value according to the Customs Law of the Republic of Croatia (Articles 29-48)  (Official
Gazette of the Croatian Customs Administration No 11/1999).
14. How have the provisions of the Decision on  the Treatment of Interest Charges in the
Customs Value of Imported Goods been implemented?
The Decision on the Treatment of Interest Charges in the Customs Value of Imported Goods
is implemented according to Article 39.1c) of the Customs Law.
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier
Media Bearing Software for Data Processing Equipment, how have the provisions of this
paragraph been implemented?
The Decision on the Valuation of Carrier Media Bearing Software for Data Processing
Equipment is implemented according to Article 43 of the Customs Law.
__________