WORLD TRADE
ORGANIZATIONG/VAL/N/2/URY/1
19 April 2001
(01-1965)
Committee on Customs Valuation Original:  Spanish
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION
OF THE AGREEMENT ON CUSTOMS VALUATION
Checklist of issues
URUGUAY
The following communication, dated 9 April 2001, has been received from the Permanent
Mission of Uruguay.
_______________
The Permanent Delegation of Uruguay to the World Trade Organization has the honour to
submit herewith the replies to the Checklist of Issues annexed to document G/VAL/5 concerning the
Agreement on Implementation of Article VII of the GATT 1994.
Checklist of Issues
1. Questions concerning Article 1:
(a) Sales between related persons:
(i) Are sales between related person s subject to special provisions?
No, only those set forth in the Agreement.  The importer must declare such
cases in an annexed Value Declaration Form.
(ii) Is the fact of intercompany prices prima facie considered as grounds for
regarding the respective prices as being influenced?
No, only those established by the Agreement.  The importer must declare such
cases in an annexed Value Declaration Form.
(iii) What is the provision for givi ng the communication of the afore-
mentioned grounds in writing if the impo rter so requests?  (Article 1.2(a) )
Domestic regulations.
(iv) How has Article 1.2(b) been implemented?
As set forth in the AgreementG/VAL/N/2/URY/1
Page 2
(b) Price of lost or damaged goods:
Are there any special provisions or prac tical arrangements concerning the
valuation of lost or damaged goods?
Yes, use of expert valuations.
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?
As set forth in the Agreement
3. How has Article 5.2 been implemented?
As set forth in the Agreement
4. How has Article 6.2 been implemented?
As set forth in the Agreement
5. Questions concerning Article 7:
(a) What provisions have been made for making value determinations pursuant to
Article 7?
Domestic regulations
(b) What is the provision for informing th e importer of the customs value determined
under Article 7?
Domestic regulations
(c) Are the prohibitions found in Article 7.2 delineated?
Yes
6. How have the options found in Article 8.2 been  handled?  In the case of f.o.b. application,
are ex-factory prices also accepted?
The customs value is determined on a c.i.f. border basis by MERCOSUR.
7. Where is the rate of exchange pub lished, as required by Article 9.1?
It is published daily by the Central Bank of Uruguay and made accessible to users through the
National Customs Directorate' s computer system (LUCIA).
8. What steps have been taken to ensure co nfidentiality, as required by Article 10?
There are specific laws and regulations that are consistent with the provisions of Article 10 of
the Agreement.G/VAL/N/2/URY/1
Page 3
9. Questions concerning Article 11:
(a) What rights of appeal are open to the importer or any other person?
There are specific laws and regulations that are consistent with the provisions of
Article 11 of the Agreement.
(b) How is he to be informed of his right to further appeal?
There are specific laws and regulations that are consistent with the provisions of
Article 11 of the Agreement.
10. Provide information on the publication, as required by Article 12, of:
(a) (i) the relevant national laws;
(ii) the regulations concerning th e application of the Agreement;
(iii) the judicial decision and administrative rulings of general application
relating to the Agreement;
(iv) general or specific laws being referred  to in the rules of  implementation or
application.
National laws and regulations are published in official publications with a
national circulation.  Judicial decisions and administrative rulings are published
in service orders circulated to the public and accessible through the CustomsDirectorate's computer system (LUCIA) via the Internet.
(b) Is the publication of further rules antici pated?  Which topics would they cover?
Not for the moment.
11. Questions concerning Article 13:
(a) How is the obligation of Article 13 (last sentence) being dealt wi th in the respective
legislation?
There are specific laws and regulations that are consistent with the provisions of
Article 13 of the Agreement.
(b) Have additional explanations been laid down?
No
12. Questions concerning Article 16:
(a) Does the respective national legislatio n contain a provision requiring customs
authorities to give an explanation in writing as to how the customs value was
determined?
Domestic regulations in keeping with the provisions of Articl e 16 of the Agreement.G/VAL/N/2/URY/1
Page 4
(b) Are there any further regulations co ncerning an above-mentioned request?
No.
13. How have the Interpretative Note s of the Agreement been included?
Through regulations.
14. How have the provisions of the Decision on the Treatment of In terest Charges in the
Customs Value of Imported Goods been implemented?
In full conformity with the Decision of the Technical Committee on Customs Valuation.
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?
Through a service order in full conformity with the Decision of the Technical Committee on
Customs Valuation.
__________