./.WORLD TRADE
ORGANIZATIONG/VAL/17
2 December 1999
(99-5285)
Committee on Customs Valuation Original:  Spanish
RESERVATION BY PARAGUAY UNDE R PARAGRAPH 1 OF ANNEX III OF
THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Decision
The following Decision concerning the reservation by Paraguay under paragraph 1 of
Annex III of the Agreement on Customs Valuation was adopted by the Committee on12 November 1999.
1
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Taking into account the request by the Government of Paraguay under paragraph 1 of
Annex III of the Agreement on Implementation of Article VII of the General Agreement on Tariffs
and Trade 1994 (WTO Agreement on Customs Valuation), done at Marrakesh on 15 April 1994, for
an extension of the period for the application of the provisions of the Agreement;
Recognizing that, on 1 January 1995, Paraguay became a contracting party of the WTO
Agreement on Customs Valuation and, under paragraph 1 of Article 20 of the Agreement, requested
an extension of five years as from 1 January 1995, the effective date of said Agreement, and is
therefore scheduled to apply the rules of the aforementioned Agreement as from 1 January 2000.
Considering that Paraguay has made substantial endeavours to implement the provisions of
the WTO Agreement on Customs Valuation;
Considering further that Paraguay has an ongoing interest in receiving technical assistance in
support of the implementation and application of the WTO Agreement on Customs Valuation;
Noting Paraguay's commitment and endeavours to reform and modernize its customs
administration;
Noting that the Paraguayan authorities have established a detailed work programme involving
the respective ministries and offices in order to make it possible to draw up and approve its legislation
as well as to adapt its legal and administrative procedures, including training, dissemination ofinformation and other activities, in order to implement and apply the WTO Agreement on Customs
Valuation;
Seeing as regards paragraph 2 of Annex III of the WTO Agreement on Customs Valuation,
that Paraguay currently values goods on the basis of officially-established minimum values, solely in
respect of the following products:
                                                     
1 See document G/VAL/M/12 to be issued.G/VAL/17
Page 2
(a) Worn clothing and other worn articles of tariff headings 63.09 and 63.10;
(b) used footwear, of Chapter 64;  and(c) used vehicles other than railway or tramway rolling stock, and parts and accessories
thereof, of Chapter 87.
Seeing also Paraguay's intention not to apply these minimum values to other products during
the extension period requested for the implementation of the WTO Agreement on Customs Valuation,
and to endeavour not to apply these minimum values to any other product upon expiry of the
requested extension period;
Seeing that the Government of Paraguay is already applying paragraph 2 of the Decision on
the Valuation of Carrier Media Bearing Software for Data Processing Equipment;
Seeing that the Government of Paraguay neither uses nor envisages using pre-inspection
services for the purposes of customs administration and valuation;
Recognizing Paraguay's indication that this would be the only extension request for the
implementation of the WTO Customs Valuation Agreement;
The members, pursuant to the provisions of paragraph 1 of Annex III of the WTO Agreement
on Customs Valuation;
Decide in the light of the exceptional circumstances mentioned above, that:
1. Subject to the terms and conditions mentioned hereunder, Paraguay may postpone the
implementation of the provisions of the WTO Agreement on Customs Valuation for a period
not extending beyond 1 January 2001.
2. The Government of Paraguay shall report to the Committee on Customs Valuation, at the
Committee's regular meetings scheduled for the year 2000, on the progress made in executing
the work programme contained in Annex II and on the level of implementation of the WTO
Agreement on Customs Valuation, in keeping with the terms and conditions of this Decision.
3. This Decision neither prejudges nor prejudices the rights and obligations of Paraguay under
the WTO Agreements, in particular, rights and obligations under the WTO Agreement on
Customs Valuation.
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