RESTRICTEDWORLD TRADE
ORGANIZATIONG/VAL/W/89
15 October 2001
(01-5023)
Committee on Customs Valuation
SEVENTH ANNUAL REVIEW OF THE IMPLEMENTATION AND
OPERATION OF THE AGREEMENT ON IMPLEMENTATION
OF ARTICLE VII OF THE GENERAL AGREEMENT
ON TARIFFS AND TRADE 1994
Background Working Document by the Secretariat
This working document is circulated by the S ecretariat in preparation for the seventh annual
review of the implementation and operation of the Agreement on Implementation of Article VII of the
General Agreement on Tariffs and Trade 1994 (the Agreement), to be conducted at the forthcoming
meeting on 25 October 2001.  As indicated in the text below, this document will have to be updated in
light of the discussion at that meeting in order to  give a full picture of the developments in the
Committee during the current year.
_______________
Article 23 of the Agreement provides that  "the Committee shall review annually the
implementation and operation of this Agreement taking into account the objectives thereof".
The main objectives of the Agreement are those listed in the General Introductory Commentary.
The annual review of the Committee should cover the implementation and operation of the Agreement
in the light of its objectives and specific obligations.G/VAL/W/89
Page 2
The contents of this document are as follows:
Page
I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND
OBSERVER ST ATUS ..............................................................................................................3
(a) WTO Memb ers (142)........................................................................................................... .......3
(b) Delayed Applicati on and Reservations.......................................................................................4
(i) Article 20.1 (delayed application of the provisions of the Agreement) (1).................................4
(ii) Article 20.2 (delayed application of the computed value method) (46)......................................4
(iii) Annex III, paragraph 1 (extension of  the five-year delay period)(11)........................................4
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (12)....................................5
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of
Articles 5 and 6) (52) ......................................................................................................... .........5
(vi) Annex III, paragraph 4 (reservation concerning application of Article 5.2 whether or
not the importer so  requests) (50)............................................................................................. ..5
II. OFFICERS OF THE WTO COMMI TTEE ON CUSTOMS  VALUATION......................6
III. MEETINGS OF TH E COMMITTEE ....................................................................................6
IV. NATIONAL LEGISLAT ION PRESEN TED .........................................................................6
(a) Texts of nati onal legislation............................................................................................... .........6
(b) Checklist of issues ......................................................................................................... .............7
(c) Examination of nati onal legislation ......................................................................................... ...7
(d) Information on the applicati on of the Committee Decisions ......................................................7
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE
TEXT OF THE AG REEMENT ..............................................................................................8
VI. OTHER DECISIONS TAKE N BY THE CO MMITTEE .....................................................8
VII. TECHNICAL ASSIST ANCE ..................................................................................................8
VIII. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS
VALUATIO N ...................................................................................................................... ......8
IX. CONSULTATION AND DI SPUTE SETTLE MENT............................................................8
X. ANNUAL REPORT TO THE COUNCI L FOR TRADE IN  GOODS.................................9G/VAL/W/89
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I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER
STATUS
(a) WTO Members (142)
Albania Germany Nicaragua
Angola Ghana Niger
Antigua and Barbuda Greece Nigeria
Argentina Grenada NorwayAustralia Guatemala Oman
Austria Guinea Bissau Pakistan
Bahrain Guinea, Rep. of Papua New Guinea
Bangladesh Guyana Paraguay
Barbados Haiti Peru
Belgium Honduras Philippines
Belize Hong Kong, China PolandBenin Hungary Portugal
Bolivia Iceland Qatar
Botswana India Romania
Brazil Indonesia Rwanda
Brunei Darussalam Ireland Saint Kitts and NevisBulgaria Israel Saint Lucia
Burkina Faso Italy Saint Vincent & Grenadine
Burundi Jamaica Senegal
Cameroon Japan Sierra Leone
Canada Jordan SingaporeCentral African Republic Kenya Slovak Republic
Chad Korea Slovenia
Chile Kuwait Solomon Islands
Colombia Kyrgyz Republic South Africa
Congo Latvia SpainCongo, Democratic Rep. of the Lesotho Sri Lanka
Costa Rica Liechtenstein Suriname
Côte d'Ivoire Lithuania Swaziland
Croatia Luxembourg Sweden
Cuba Macao, China SwitzerlandCyprus Madagascar Tanzania
Czech Republic Malawi Thailand
Denmark Malaysia Togo
Djibouti Maldives Trinidad and Tobago
Dominica Mali Tunisia
Dominican Republic Malta Turkey
EC Mauritania UgandaEcuador Mauritius United Arab Emirates
Egypt Mexico United Kingdom
El Salvador Moldova United States
Estonia Mongolia Uruguay
Fiji Morocco Venezuela, The Bolivaran Rep. ofFinland Mozambique Zambia
France Myanmar Zimbabwe
Gabon Namibia
Gambia Netherlands
Georgia New ZealandG/VAL/W/89
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(b) Delayed Application and Reservations
This table reflects the situation with respect to special and differential treatment provisions
available for developing country Members as at 20 October 2001.  Dates in parentheses reflect the
expected date of entry into force of the Agreement.  These provisions have been invoked as follows:
(i) Article 20.1 (delayed application of the provisions of the Agreement) (1)
Niger (13/12/96)
(ii) Article 20.2 (delayed application of the computed value method) (46)
Bahrain Kenya
Bangladesh Kuwait
Bolivia Madagascar
Brunei Darussalam Malaysia
Burkina Faso MaliCameroon Malta
Chile Mauritania
Colombia Myanmar
Costa Rica Nicaragua
Côte d'Ivoire NigeriaDjibouti Pakistan
Dominican Republic Peru
1
Ecuador PhilippinesEgypt Senegal
El Salvador Sri LankaGabon Tanzania
Guatemala Thailand
Guyana Togo
Haiti Tunisia
Honduras United Arab EmiratesIndonesia Uruguay
Israel Venezuela, The Bolivaran Rep. of
Jamaica Zambia
(iii) Annex III, paragraph 1 (extension of the five-year delay period)(11)
Bahrain (request pending
01/01/00)Mauritania (31/05/02)
Bolivia (31/12/01) Myanmar (1/01/02)
Burundi (1/08/02) Rwanda (request pending 22/05/01)
Guatemala (21/11/01) S ri Lanka (31/10/01)
Haiti (request pending 30/01/01) United Arab Emirates (request pending 10/04/01)
Maldives (31/05/02)
                                                     
1 The invocation of the special provisions available for developing country Member under the Customs
Valuation Agreement 1979 shall continue to apply under the WTO Customs Valuation Agreement for thedeveloping country Member concerned (WT/L/38).G/VAL/W/89
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(iv) Annex III, paragraph 2 (reservation concerning minimum values) (12)
Colombia (30/4/02 and 30/04/03) Honduras (1/01/02 and 1/01/03)
Côte d'Ivoire (request pe nding) Jamaica (10/03/03)
Dominican Republic (01/07/ 03) Madagascar (17/11/03)
El Salvador (request pending) Malta (1/01/03)
Gabon (1/01/03) Nicaragua (3/09/02 and 3/09/03)
Guatemala (request pending) Pakistan (request pending)
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5
and 6) (52)
Argentina1Guyana Niger
Bahrain Haiti Pakistan
Bangladesh Honduras Peru1
Brazil1India1Philippines
Brunei Darussalam Indonesia Senegal
Burkina Faso Israel Sri Lanka
Cameroon Jamaica Thailand
Chile Kenya TogoColombia Madagascar Tunisia
Costa Rica Maldives Turkey
1
Côte d'Ivoire Malawi1Uganda
Djibouti Malaysia United Arab Emirates
Dominican Republic Mali UruguayEcuador Malta Venezuela, The
Egypt Mexico
1  Bolivaran Rep. of
El Salvador Morocco1Zambia
Gabon Myanmar Zimbabwe1
Guatemala Nicaragua
(vi) Annex III, paragraph 4 (reservation concerning application of Article 5.2 whether or not the
importer so requests) (50)
Argentina1Egypt Malaysia Thailand
Bahrain El Salvador Mali TogoBangladesh Gabon Malta Tunisia
Brazil
1Guatemala Mexico1Turkey1
Brunei Darussalam Guyana Morocco1Uruguay
Burkina Faso Haiti Myanmar Venezuela, The
Cameroon Honduras Nicaragua   Bolivaran Rep. of
Chile India1Niger Zambia
Colombia Indonesia Nigeria Zimbabwe1
Costa Rica Israel Pakistan
Côte d'Ivoire Jamaica Peru1
Djibouti Kenya PhilippinesDominican Republic Madagascar Senegal
Ecuador Maldives Sri LankaG/VAL/W/89
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Observer Governments (34)
Algeria Lebanon
Andorra Nepal
Armenia Russian Federation
Azerbaijan Samoa
Bahamas San MarinoBelarus São Tomé and Principe
Bhutan Saudi Arabia
Bosnia and Herzegovina Seychelles
Cambodia Sudan
Cape Verde Taipei, Chinese
China, Peoples Rep. Tonga
Equatorial Guinea UkraineEthiopia Uzbekistan
Former Yugoslav  Rep. of Macedonia Vanuatu
Holy See Viet Nam
Kazakhstan Yemen
Laos, P.D.R. of Yugoslavia, Fed. Rep. of
Observer International Organizations (6)
2
World Customs Organization UNCTAD IADB
IMF ACP World Bank
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION
Chairperson: Mr. K. J. Weerasinghe (Sri Lanka)
Vice-Chairperson: Mr. Toshio Onishi (Japan)
III. MEETINGS OF THE COMMITTEE
During the reporting period, the Committee has held five formal meetings on 9 March
(G/VAL/M/19) and on 11 April 2001 (G/VAL/M/20); under the Chairm anship of Mr. Remo Moretta
(Australia);and on 24 July (G/VAL/M/21), 2 October (G/VAL/M/22) and 25 October 2001
(G/VAL/M/23) under the Chairmanship of Mr. K. J. Weerasinghe (Sri Lanka).  In addition, a meeting
was held on 20 December 2000 (G/VAL/M/18) which was not reflected in the Sixth Annual Review.
IV. NATIONAL LEGISLATION PRESENTED
(a) Texts of national legislation
Article 22  of the Agreement requires each Memb er to inform the Committee of any changes in
its laws and regulations relevant to the Agreem ent and in the administration of such laws and
regulations.  At its first meeting, on 12 May 1995, the Committee agreed on procedures for thenotification of national legislation (G /VAL/M/1, paragraphs 29-35, 71 and 72).
During the reporting period, the following communications and texts have been submitted:
Albania (G/VAL/N/1/ALB/1)
Brazil (G/VAL/N/1/BRA/3)
Colombia (G/VAL/N/1/COL/1)
                                                     
2These organizations now have official observer status following Agreement in the Committee (G/VAL/M/5) and
Agreements between the World Bank and the IMF with the WTO (WT/L/195).G/VAL/W/89
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Costa Rica (G/VAL/N/2/CRI/1)
Cuba (G/AL/ N/1/CUB/1)
Dominica (G/VAL/N/1/DMA/1)
Dominican Republic (G/VAL/N/1/DOM/1)
Indonesia (G/VAL/N/1/IDN/1)
Jamaica (G/VAL/N/1/JAM/1)
Korea (G/VAL/N/1/KOR/2)Kyrgyz Republic (G/VAL/N/1/KGZ/1)
Madagascar (G/VAL/N/1/MDG/1)
Malaysia (G/VAL/N/1/MYS/1)
Mauritius (G/VAL/N/1/MUS/1)
Oman  (G/VAL/N/1/OMN/1)
Pakistan (G/VAL/N/1/PAK/1)
Philippines (G/VAL/N/1/PHL/1)Romania (G/VAL/N/1/ROM/2)
Senegal (G/VAL/N/1/SEN/1)
Swaziland (G/VAL/N/2/SWZ/1)
Turkey (G/VAL/N/2/TUR/1)
Uruguay (G/VAL/N/1/URY/1)
(b) Checklist of issues
At its first meeting, on 12 May 1995, the Committee agreed on procedures for the submission of
a checklist of issues (G/VAL/M/1, paragraphs 36-39).
During the reporting period, the following communications have been submitted:
Colombia (G/VAL/N/2/COL/1)
Jamaica (G/VAL/N/2/JAM/1)
Malaysia (G/VAL/N/2/MYS/1)Mauritius (G/VAL/N/2/MUS/1)
Uruguay (G/VAL/N/2/URY/1)
(c) Examination of national legislation
At its meeting of 11 April 2001, the Committee pursued its examination of various
communications and implementing legislations.  The Committee agreed to conclude the examination of
the legislations of Brazil, Jamaica, Kyrgyz Re public, Oman and Romania; the examination of the
legislations of Colombia and Uruguay were sti ll underway.  The Committee noted that 47 Members
which were applying the Agreement had not notified their legislation.
[At the 25 October 2001 meeting, the Committee concluded the examination of the legislations
of …..;  the examination of the legislation of …were still underway.   To be updated.].
(d) Information on the application of the Committee Decisions
Information on the application of the Decision on the Treatment of Interest Charges in the
Customs Value of Imported Goods and of paragra ph 2 of the Decision on the Valuation of Carrier
Media Bearing Software for Data Processing Equipm ent (G/VAL/5), made available by Members, was
summarized in documents G/ VAL/W/5/Rev.9 and Rev.10.G/VAL/W/89
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V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE TEXT OF
THE AGREEMENT
At its first meeting on 12 May 1995, the Committee adopted the decision relating to the
interpretation of the Agreement, which had previously been adopted by the Tokyo Round Committee
(G/VAL/M/1, paragraphs 66-67).  The decisions were reproduced in document G/VAL/5.  No new
decisions relating to the interpretation of the Agreement were adopted during the reporting period.
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE
At its first meeting on 12 May 1995, the Committee adopted other decisions which are
contained in document G/VAL/5.  Th e Committee also adopted decisions that were referred by the
Ministers at Marrakesh to the Committee for adopti on.  The texts of the decisions are contained in
document G/VAL/1. During the reporting peri od, the Committee adopted Decisions granting
reservations for continuing officially established systems of minimum values for [1 Member (Jamaica)].
VII. TECHNICAL ASSISTANCE
Technical assistance aimed at helping countries in  their preparations for the application of the
Agreement has continued to be a matter of high pr iority to Members, to the Committee and to the
Technical Committee during the reporting period. At the April meeting, the Committee continued its
discussion on the proposal from the European Comm unities to reinvigorate the Committee's work on
technical assistance (G/VAL/W/82).  At the July meeting, the Committee adopted the Work Programme
designed to give the proposal structure which wa s contained in G/VAL/W/82/ Rev.1).  At the April
meeting, the WTO Secretariat briefed the Committee on the its technical assistance activities.
[To be completed in light of the 25 October 2001 meeting.]
VIII.  REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION
Meetings of the Technical Committee
At the April meeting, the representative of the World Customs Organization (WCO) presented a
report on the current work of the Technical Committ ee, and the technical assistance programme of the
Valuation Sub-Directorate.  [A t the October meeting, the representative of the World Customs
Organization (WCO) presented an oral report on the Twelfth and Thirteenth Sessions of the Technical
Committee on Customs Valuation, held on 28 May – 1 January 2001 and 15-19 October 2001
respectively.]
The Committee on Customs Valuation took note of these reports and expressed appreciation for
the continued valuable work of the Technical Committee.
IX. CONSULTATION AND DISPUTE SETTLEMENT
During the reporting period, the United States continued consultations with Brazil pursuant to
Article 19 of the WTO Agreement on Implementati on of Article VII of the GATT 1994, Article 19 of
the WTO Agreement on Agriculture, Article 8.4 of the Agreement on Textiles a nd Clothing, Article 6 of
the Agreement on Import Licensing Procedures, Arti cles 1 and 4 of the Understanding on Rules and
Procedures Governing the Settlement of Disputes, and Article XXII of the GATT 1994 on Brazil's
alleged use of minimum import prices for customs valuation purposes.
The United States also concluded its consultations with Romania pursuant to the above
provisions (except Article 6 of the Agreement on Import Licensing Procedures) as contained in
document G/VAL/D/4/Add.1.G/VAL/W/89
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The United States initiated consultations with the Government of Belgium pursuant to Articles
1 and 4 of the Understanding on Rules and Procedur es Governing the Settlement of Disputes (DSU),
Article XXIII of the General Agreement on Tari ffs and Trade 1994 (GATT 1994), Article 19 of the
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994
(the Customs Valuation Agreement), Article 14 of the Agreement on Technical Barriers to Trade, and
Article 19 of the Agreement on Agriculture, with respect to the administration by Belgium of laws
and regulations establishing the customs duties applicable to rice imported from the United States.
X. ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS
The Committee adopted its annual report to th e Council for Trade in Goods in accordance with
the requirements of Article 23 of the Agreement (G/L/488).G/VAL/W/89
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ANNEX I
Information on National Legislation
Below are listed the references of the documents1 containing national laws, regulations etc. and
replies to the Checklist of Issues received from Members.
Member National legislation Replie s to the Checklist of Issues
Albania G/VAL/N/1/ALB/1
Argentina VAL/1/Add.22 + Suppl. 1-4+
Suppl.2/Rev.1
G/VAL/N/1/ARG/1VAL/2/Rev.2/Add.4
Australia VAL/1/Add.14 + Suppl.1-4
G/VAL/N/1/AUS/1VAL/2/Rev.1/Add.12 + Suppl.1
Botswana VAL/1/Add.16 (not notified under
WTO)Not received
Brazil VAL/1/Add.20 + Suppl.1
G/VAL/N/1/BRA/1
G/VAL/N/1/BRA/2
G/VAL/N/1/BRA/3VAL/2/Rev.2/Add.3
Bulgaria G/VAL/N/1/BGR/1
G/VAL/N/1/BGR/2G/VAL/N/2/BGR/1
Canada VAL/1/Add.17 + Suppl.1-3
G/VAL/N/1/CAN/1
G/VAL/N/1/CAN/2VAL/2/Rev.1/Add.14
G/VAL/N/2/CAN/1
Colombia G/VAL/N/1/COL/1
G/VAL/N/1/COL/2G/VAL/N/2/COL/1
Costa Rica G/VAL/N/1/CRI/1
Cuba G/VAL/ N/1/CUB/1
Cyprus VAL/1/Add.26
G/VAL/N/1/CYP/2VAL/2/Rev.2/Add.7
Czech Rep. VAL/1/Add.18 + Suppl.1/ Corr.1-2
G/VAL/N/1/CZE/1G/VAL/N/1/CZE/2
G/VAL/N/1/CZE/3VAL/2/Rev.1/Add.15 + Suppl.1
G/VAL/N/2/CZE/1
Dominica G/VAL/N/1/DMA/1
Dominican Rep G/VAL/N/1/DOM/1
EEC VAL/1/Add.2 + Suppl.1-13 + Suppl.1
G/VAL/N/1/EEC/1/Rev.1VAL/2/Rev.1/Add.6
Estonia G/VAL/N/1/EST/1 G/VAL/N/2/EST/1
G/VAL/N/2/EST/1/Corr.1
Fiji G/VAL/N/1/FJI/1
G/VAL/N/1/FJI/2G/VAL/N/2/FJI/1
Gabon G/VAL/N/1/GAB/1
Hong Kong China VAL/1/Add.9
G/VAL/N/1/HKG/1Not applicable
Hungary VAL/1/Add.6
G/VAL/N/1/HUN/1VAL/2/Rev.1/Add.4
Iceland G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1
                                                     
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on Customs ValuationG/VAL/W/89
Page 11
Member National legislation Replie s to the Checklist of Issues
India VAL/1/Add.24 + Suppl.1
G/VAL/N/1/IND/1G/VAL/N/1/IND/2VAL/2/Rev.2/Add.6
Indonesia G/VAL/N/IDN/1
Israel G/VAL/N/1/ISR/1
G/VAL/N/1/ISR/1/Corr.1
Jamaica G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1
Japan VAL/1/Add.7
G/VAL/N/1/JPN/1VAL/2/Rev.1/Add.8
G/VAL/N/2/JPN/1
Jordan G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1
Korea, Rep.of VAL/1/Add.19 + Suppl.1-4+
Suppl.2/Corr.1-2 + Suppl.3/Corr.1G/VAL/N/1/KOR/1
G/VAL/N/1/KOR/2VAL/2/Rev.2/Add.1 + Suppl.1
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1
Latvia G/VAL/N/1/LVA/1 G/VAL/N/2/LVA/1
Lesotho VAL/1/Add.21 + Suppl.1 (not notified
under WTO)VAL/2/Rev.2/Add.2
Liechtenstein G/VAL/N/1/LIE/1
Macao G/VAL/N/1/MAC/1
Madagascar G/VAL/N/1/MDG/1
Malawi VAL/1/Add.27
G/VAL/N/1/MWI/1
Malaysia G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1
Malta G/VAL/N/1/MLT/1 G/VAL/N/2/MLT/1
Mauritius G/VAL/N/MUS/1 G/VAL/N/2/MUS/1
Mexico VAL/1/Add.25 + Suppl.1-3
+ Suppl.1/Rev.1 (not notified under
WTO)VAL/2/Rev.2/Add.8
Morocco G/VAL/N/1/MAR/1/Rev.1 G/VAL/N/2/MAR/1
G/VAL/N/2/MAR/2
Namibia G/VAL/N/1/NAM/1
New Zealand VAL/1/Add.12 + Suppl.1
G/VAL/N/1/NZL/1VAL/2/Rev.1/Add.10
Norway VAL/1/Add.11 +Corr.1 + Suppl.1-2
G/VAL/N/1/NOR/1VAL/2/Rev.1/Add.7
Oman G/VAL/N/1/OMN/1
Pakistan G/VAL/N/1/PAK/1
Panama G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1
Philippines G/VAL/N/1/PHI/1
Poland VAL/1/Add.28
G/VAL/N/1/POL/1
G/VAL/N/1/POL/2G/VAL/N/2/POL/1
Romania VAL/1/Add.8 +  Suppl.1-2
G/VAL/N/1/ROM/1G/VAL/N/1/ROM/2VAL/2/Rev.1/Add.9
Senegal G/VAL/N/1/SEN/1
Slovak Rep VAL/1/Add.18 + Suppl.1/ Corr.1-2
G/VAL/N/1/SVK/1VAL/2/Rev.1/Add.15+ Suppl.1
Slovenia G/VAL/N/1/SVN/1
G/VAL/N/1/SVN/2G/VAL/N/2/SVN/1G/VAL/W/89
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Member National legislation Replie s to the Checklist of Issues
Singapore G/VAL/N/1/SGP/1 G/VAL/N/2/SGP/1
South Africa VAL/1/A dd.15 + Corr.1 + Suppl.1-3
G/VAL/N/1/ZAF/1VAL/2/Rev.1/Add.13
Suriname G/VAL/N/1/SUR/1
Swaziland G/VAL/N/2/SWZ/1
Switzerland VAL/1/Add.5
G/VAL/N/1/CHE/1Not applicable
Trinidad and
TobagoG/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1
Turkey VAL/1/Add.29
G/VAL/N/1/TUR/1
G/VAL/N/1/TUR/2
United States VAL/1/ Add.1 +  Suppl.1-5
G/VAL/N/1/USA/1VAL/2/Rev.1/Add.1
Uruguay G/VAL/N/1/URY/1 G/VAL/N/2/URY/1
Zambia G/VAL/N/1/ZMB/1
Zimbabwe VAL/1/Add.23
G/VAL/N/1/ZWE/1VAL/2/Rev.2/Add.5
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