G/VAL/Q/COL/2  
 
12 May 2022  
(22-3706) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
QUESTIONS FROM THE UNITED STATES TO COLOMBIA REGARDING DOCUMENTS 
G/VAL/N/1/COL/4 AND G/VAL/N/2/COL/3  
COLOMBIA  
The following communication, dated 10 May 2022 , is being circulated at the request of the delegation 
of the United States.  
 
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The United States would like to thank Colombia for notification of its customs valuation legislation 
contained in document G/VAL/N/1/COL/4 and its responses to the Checklist of Issues contained in 
document G/VAL/N/2/COL/3.  
 
Questions  
 
The United States requests written responses to the following questions:  
 
1. Would Colombia please notify DIAN Resolution No. 0046 of 2019?  
 
2. Would Colombia please notify Decree No. 1165 of 2019?  
 
3. Colombia's response to Question 2 of the Checklist of Issues indicates that the customs 
administration must agree in order for an importer to reverse the order of CVA  Article 5 and 6. Given 
this requirement, will Colombia make a reservation in accordance with paragraphs 3 of Annex III of 
the CVA, and notify it to the WTO?  
 
4. Would Colombia add to its response to Question 9(b) of the Checklist of Issues on CVA Article 
11 by explaining what procedural steps Customs takes to inform an importer of its right for further 
appeal?  
 
5. Colombia's response to Question 10(b) of the Checklist of Issues on CVA Article 12 indicates 
a national decree adopting a new customs regulation has b een or will be issued shortly, along with 
a DIAN resolution. When does Colombia intend to notify these measures to the Committee on 
Customs Valuation, in accordance with CVA Article 22.2?  
 
6. Article 14.6 of Resolution No. 1684 provides that unless branches a re considered independent 
legal entities, they will be considered related parties. How does Customs determine whether 
branches are independent legal entities or not?  
 
7. Article 53.3 of Resolution No. 1684 provides for Customs to use secondary methods when 
supporting documentation from the importer does not meet the requirements for applying the 
methods set out in the CVA. What methods constitute secondary methods under Article 53.3?  
 G/VAL/Q/COL/2  
 
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  8. Article 55 of Resolution No. 1684 provides for the use of reference prices. Has Colombia 
adopted measures that govern the use, maintenance and updating of these reference prices? If so, 
would Colombia notify those measures to the Committee on Customs Valuation?  
 
9. Article 60.1 of Resolution No. 1684 provides for the acceptance of cr iterion test values. Please 
explain how the procedure provided in Article 60.1 implements CVA Article 1.2(b) on test values for 
related party transactions.  
 
10. Resolution No. 1952 requires the "Declaración Andina del Valor (DAV)" to be submitted for 
each impo rt. What is the minimum set of data elements Colombia allows for an import to satisfy the 
DAV requirement?  
 
11. Article 5 of Resolution No. 1952 allows each country to implement a simplified presentation of 
the DAV for periodic, continuous or successive import s. Has Colombia implemented a simplified 
presentation of the DAV, and if so, what does it require?  
 
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