G/VAL/W/37 3 
 
5 May 2021  
(21-3828) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
TONGA 
Questions from the United States to Tonga  
regarding document G/VAL/ N/1/TON/1  
The following communication, dated 3  May 2021, is being circulated at the request of the delegation 
of the United States . 
_______________  
 
 
The United States would like to thank Tonga for notification of its customs valuation legislation 
contained in document G/VAL/N/1/ TON/1 which provides the 2016 revised edition of Tonga’s 
Customs Act 2007, CAP. 26.03, as well as Tonga’s responses to the Checklist of Issues in document 
G/VAL/N/2/TON/1 . The United States requests responses to the following questions:  
Question 1:  
 
It appears that Article 20 of Tonga’s Customs Act allows for the Minister to review a determination 
or other decision made by a Customs officer.  What would prompt or provoke the Minister to 
undertake such a review?  Does Tonga consider that Article 20 imple ments a provision of the WTO 
Customs Valuation Agreement (CVA)?  If so, please identify the relevant provision.  
 
Question 2:  
 
Has Tonga made a reservation in accordance with paragraph 3 of CVA Annex III and CVA Article 21 
to disallow requests by importers to reverse the order of application of the deductive and computed 
valuation methods provided for in Articles 15 and 16 respectively in the Customs Act?  
 
Question 3:  
 
Please explain which provision of Tonga’s Customs Act ensures that Tonga will no t require or compel 
any person not resident in Tonga to produce for examination, or allow access to, any account or 
other record for the purposes of determining computed value, as provided in CVA Article 6.2.  
 
Question 4:  
 
Please explain which provision of  the CVA is implemented by Article 12(2)(h) of Tonga’s Customs 
Act. 
 
Question 5:  
 
It appears that Article 15(2)(d) of Tonga’s Customs Act indicates that in determining the customs 
value of the merchandise under the deductive value method, the Minister must  be satisfied that the 
purchaser did not incur any costs related to the finance cost to purchase the imported goods referred 
to Article 12(2)(h). Please explain if Tonga considers that this Article implements a provision of the 
CVA, and identify that provi sion. G/VAL/W/37 3 
 
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  Question 6:  
 
It appears that according to Article 15(4)(c) of Tonga’s Customs Act, in order to apply Article 15(4), 
the transaction must first satisfy Article 15(4)(b). However, Article 15(2)(b) refers to goods which 
are sold in Tonga in the same con dition in which they were imported. Please explain how this 
condition could be required since Article 15(4) appears to apply to deductive value of goods that are 
further processed upon importation.  
 
Question 7:  
 
What is the basis in the CVA for referring t o Articles 12(2)(g) and 12(2)(h) in Article 16 of Tonga’s 
Customs Act on computed value?  
 
Question 8:  
 
Please explain which provision in Tonga’s Customs Act provides for notice of a decision on appeal in 
writing, as provided under CVA Article 11.3?  
 
 
 
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