RESTRICTED  
  
G/VAL/W/ 346 
 
22 October 2019  
(19-6917) Page: 1/6 
Committee on Customs Valuation    
 
 
DRAFT  
  TWENT Y-FIFTH  ANNUAL REVIEW OF THE  IMPLEMENTATION AND  
OPERATION OF THE AGR EEMENT ON IMPLEMENTA TION OF ARTICLE VII  
OF THE GENERAL AGREE MENT ON TARIFFS AND TRADE 1994  
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 Genera l Introductory Commentary. The  annual review of the 
Committee should cover th e implementation and operation of the Agreement in the light of its 
objectives and specific obligations.  
At its meeting  of 25 October 2019 , the Committee on Customs Valuation conducted the 25th annual 
review of the implementation and operation of the Agreement . 
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 G/VAL/W/ 346 
 
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  The contents of this document are as follows:  
  Page 
  
I. MEMBERS' DELAYED APP LICATIONS, RESERVATI ONS AND OBSERVER STA TUS ...... 2 
(a) Delayed Application and Reservations  ................................ ................................ ...........  2 
(i) Article 20.1 (delayed application of the provisions of the Agreement)  ...............................  2 
(ii) Article 20.2 (delayed application of the comp uted value method)  ................................ ..... 2 
(iii) Annex III, paragraph 1 (extension of the five -year delay period)  ................................ ...... 2 
(iv) Annex III, paragraph 2 (reservation concerning minimum values)  ................................ .... 3 
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 
and 6) (53)  ................................ ................................ ................................ ........................  3 
(vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (51)  ................................ ................................ ................................ ....................  3 
(b) Observer Governments (20)  ................................ ................................ ........................  3 
(c) Observer International Organizations (6)  ................................ ................................ ...... 4 
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS  VALUATION ...............................  4 
III. MEETINGS OF THE COMM ITTEE  ................................ ................................ ...............  4 
IV. NATIONAL LEGISLATION  AND OTHER NOTIFICAT IONS PRESENTED  .......................  4 
(a) Texts of national legislation  ................................ ................................ .........................  4 
(b) Checklist of issues  ................................ ................................ ................................ ...... 4 
(c) Information on the application of the Committee Decisions  ................................ ..............  5 
V. TECHNICAL ASSISTANCE  ................................ ................................ .........................  5 
VI. ISSUES RELATED TO IM PLEMENTATION OF THE AGREEMENT  ................................ .. 5 
VII.  PRESHIPMENT INSPECTI ON ................................ ................................ ....................  5 
VIII.  REPORTS BY THE TECHN ICAL COMMITTEE ON CU STOMS VALUATION  .....................  6 
IX. CONSULTATION AND DIS PUTE SETTLEMENT  ................................ ...........................  6 
X. ANNUAL REPORT TO THE  COUNCIL FOR TRADE I N GOODS  ................................ ...... 6 
 
I. MEMBERS ' DELAYED APPLICATIONS , RESERVATIONS AND O BSERVER STATUS  
(a) Delayed Application and Reservations  
1.1. This section reflects the situation with respect to special and differential treatment provisions 
available for de veloping country Members as of 18 October  2017. These provisions have been 
invoked as follows:  
(i) Article 20.1 (delayed application of the provisions of the Agreement)  
1.2. No Member maintains this special and  differential treatment provision.  
(ii) Article 20.2 (delayed application of the computed value method)  
1.3. No Member maintains this special and differential treatment provision.  
(iii) Annex III, paragraph 1 (extension of the five -year delay period)  
1.4. No Member maintains this special and differential treatment provision.  G/VAL/W/3 46 
 
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  (iv) Annex III, paragraph 2  (reservation concerning minimum values)  
1.5. No Member maintains this special and differential treatment provision.  
(v) Annex III, paragraph 3 (reservation concerning reversal o f sequential order of Articles 5 and  6) 
(53) 
Argentina1 Guatemala  Niger 
Bahrain, Kingdom of  Guyana  Pakistan  
Bangladesh  Haiti Panama  
Benin  Honduras  Peru2 
Brazil2 India2 Philippines  
Brunei Darussalam  Indonesia  Senegal  
Burkina Faso  Israel  Sri Lanka  
Cameroon  Jamaica  Thailand  
Chile Kenya  Togo 
Colombia  Madagascar  Tunisia  
Costa Rica  Malawi2 Turkey2 
Côte d'Ivoire  Malaysia  Uganda  
Djibouti  Maldives  United Arab Emirates  
Dominican Republic  Mali Uruguay  
Ecuador  Mexico2 Venezuela, Bol. Rep. of   
Egypt  Morocco2 Zambia  
El Salvador  Myanmar  Zimbabwe2 
Gabon  Nicaragua   
 
(vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (51)  
Argentina2 Dominican Republic  Kenya  Peru2 
Bahrain, Kingdom of  Ecuador  Madagascar  Philippines  
Bangladesh  Egypt  Malaysia  Senegal  
Benin  El Salvador  Malawi  Sri Lanka  
Brazil2 Gabon  Maldives  Thailand  
Brunei Darussalam  Guatemala  Mali Togo 
Burkina Faso  Guyana  Mexico2 Tunisia  
Cameroon  Haiti Morocco2 Turkey2 
Chile Honduras  Myanmar Uruguay  
Colombia  India2 Nicaragua  Venezuela, Bol. Rep. of   
Costa Rica  Indonesia  Niger Zambia  
Côte d'Ivoire  Israel  Nigeria  Zimbabwe2 
Djibouti  Jamaica  Pakistan   
 
(b) Observer Governments (2 0) 
Algeria  Holy See  
Andorra  Iran 
Azerbaijan  Iraq 
Bahamas  Lebanese Republic  
Belarus  Libya  
Bhutan  Sao Tomé and Principe  
Bosnia and Herzegovina  Serbia  
Comoros  Sudan  
Equatorial Guinea  Syrian Arab Republic  
Ethiopia  Uzbekistan  
                                                
1 Members that maintain in the WTO the special and differential treatment provisions that had been 
invoked under the Tokyo Round Agreement through Decision WT/L/38.  G/VAL/W/ 346 
 
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  (c) Observer International Organizations (6)2 
African, Caribbean and Pacific Group of States (ACP)  
Inter-American Development Bank (IADB)  
International Monetary Fund (IMF)  
United Nations Conference on Trade and Development (UNCTAD)  
World Bank  
World Customs Organization (WCO)  
 
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS  VALUATION  
2.1. Chairperson ( elected in April 2018) Mr Yuichiro OKUMURA (Japan)  
 Chairperson ( elected in June 2019)  Mr Winega BAMANA (Togo)  
 
III. MEETINGS OF THE COMM ITTEE  
3.1. During the period under review , the Committee held two formal meetings :  on 23 May 2019  
(G/VAL/M/ 68) chaired by Mr Yuichiro OKUMURA (Japan) ; and on 25 October 2019  (G/VAL/M/6 9)3, 
chaired by  Mr Winega BAMANA (Togo).  
IV. NATIONAL LEGISLATION  AND OTHER NOTIFICATI ONS PRESENTED  
(a) Texts of national legislation  
4.1. Article 22 of the Agreement requires each Member to inform the Committee of any changes in 
its laws and regulations relevant to the Agreement , and in the administration of such laws and 
regulations. At its first meeting, on 12 May 1995, the Committee agreed on procedures for the 
notification of national legislation (G/VAL/M/1, paragraphs 29 -35, 71 and 72).  Paragraph i) of the 
"Decision on Notification and circulation of national legislatio n in accordance with Article  22 of the 
Agreement"4 requires Members to submit the complete texts of their national legislation (laws, 
regulations, etc.) on customs valuation in one of the three official WTO languages.  
4.2. The status of these notifications  is contained in document s G/VAL/ W/232/Rev.10 and 
G/VAL/ W/232/Rev.11. During the period under review ; Burundi (G/VAL/N/1/BDI/1 ); Myanmar 
(G/VAL/N/1/MMR/1 ); Niger (G/VAL/N/1/NER/1 ); and Togo (G/VAL/N/1/TGO/1 ) submitted their 
customs legislation. The Dominican Republic (G/VAL/N/1/DOM/2 ); India (G/VAL/N/1/IND/4 ); 
the Kyrgyz Republic (G/VAL/N/1/KGZ/2 ) and the Russian Federation (G/VAL/N/1/RUS/4 ,  
G/VAL/N/1/RUS/4/A dd.1, and G/VAL/N/1/RUS/5 ) notified amendments to their legislation . 
4.3. At the meeting s of 23 May and 25 October , the Committee agreed to revert at the next meeting 
to the examination of the legislations of the following 14 Members: the Kingdom of Bahrain; Belize ; 
China ; Guinea; Honduras; Kazakhstan; Malawi; Nepal; Nigeria; the Russian Federation; Rwanda; 
Solomon Islands; Sri Lanka;  and The  Gambia .  
(b) Checklist of issues  
4.4. At its first meeting, on 12 May 1995, the Committee agreed on procedures for the submission 
of repli es to a checklist of issues (G/VAL/M/1, paragraphs 36 -39). The checklist of issues is contained 
in G/VAL /5.  
4.5. The status of the checklist of issues notifications is contained in document s 
G/VAL/ W/232/Rev.10 and G/VAL/ W/232/Rev.11. During the period under review , Myanmar 
(G/VAL/N/2/MMR/1 ) and The Gambia (G/VAL/N/2/GMB/1) notified their Checklist of Issues.  
India notified an amended Checklist of Issues  (G/VAL/N/2/IND/2) .  
 
                                                
2 These 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).  
3 To be issued.  
4 Section B.2 of document G/VAL/5 . G/VAL/W/3 46 
 
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  (c) Information on the application  of the Committee Decisions  
4.6. At its first meeting on 12 May 1995, the Committee adopted Decisions which had been previously 
adopted by the Tokyo Round Committee. These Decisions are reproduced in document G/VAL/5. 
The Committee also adopted Decisions that were referred by the Ministers at Marrakesh to the 
Committee. The texts of the decisions are contained in document G/VAL /1. 
4.7. Notifications on the application of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods and of paragraph 2 of the Decision on the Valuation of Carrier Media 
Bearing Software for Data Processing Equipment (G/VAL/5) were summarized by the Secretariat in 
document s. During the period under review  the following notifications were submitted:  the Kingdom 
of Bahrain (G/VAL/N/3/BHR/1 ); Cambodia (G/VAL/N/3/KHM/1 ); India (G/VAL/N/3/IND/1  and 
G/VAL/N/3/IND/2 ); and Montenegro (G/VAL/N/3/MNE/2 ). 
 
4.8. At the meetings of 23 May and 25 October, The Committee  took note of the statements made  
under the agenda item "P roposal by Uruguay (G/VAL/W/241/Rev.1) on the Decision on the Valuation 
of Carrier Media Bearing Softwar e for Data Processing Equipment". Other  documents related to this 
item include a proposal by Switzerland (G/VAL/W/254), a report with statistics on imports of th ose 
products  (G/VAL/ W/249 ), which was prepared by the Secretariat at the Committee's request , and 
Uruguay's  responses to questions rai sed by one delegation (G/VAL/ W/264 ). [At the meeting of 
25 October , the Committee […] ]. 
4.9. [No decisions were taken by the Committee during the period under review .] 
V. TECHNICAL ASSISTANCE  
5.1. At the meetings of 23 May and 25 October, t he Committee took note that technical assistance 
in the area of customs valuation was incorporated in to the WTO -wide technical assistance 
programme, and that the 2018-2019 biennial technical assistance plan was currently being 
implemented.  
5.2. On 14 February  2019, the Committee held a workshop entitled " Experience -Sharing 
Workshop  on Implementation of the Customs Valuation Agreement and Ensuring that the Trade 
Facilitation Agreement supports  implementation of the CVA  including Technical Assistance and 
Capacit y Building". The objective of the workshop was to have an exchange among Members of their 
administrations' experiences in implementing the Customs Valuation Agreement, with a view to 
supporting least developed country Members to address their challenges an d to consider how the 
Trade Facilitation Agreement could support implementation of the Customs Valuation Agreement.    
 
5.3. Following the meeting of 23 May, the new Chairperson initiated a continuing series of 
consultations  with Committee Members to explore follow -up work to the Workshop.  
 
5.4. At the meetings of 23 May and 25 October, t he Committee took note of information compiled 
by the Technical Committee on Customs Valuation in documents  G/VAL/8/Add. 38 and G/VAL/8/Add. 39 
concerning tec hnical assistance activities carried o ut by the WCO and its Members.  
VI. ISSUES RELATED TO IM PLEMENTATION OF THE AGREEMEN T 
6.1. At the meetings of 23 May and 25 October, the Committee  took note of statements made  
under the agenda item "P akistan's Determination of Customs  Values of Paper", raised by  Thailand.  
At the meeting of 23 May, the Committee took note of the agenda item ol "Tajikistan – issues related 
to customs valuation ", raised by Ukraine . 
 
VII.  PRESHIPMENT INSPECTI ON 
7.1. At the meetings of 23  May and 25 October, the Committee took note of a report consolidating 
the status of all the notifications which had been  received on preshipment inspection ( document 
G/PSI/N/1/Rev. 4). During the period under review , new notification s were submitted by Angola 
(G/PSI/N/1/Rev.3/Add.2);  Brazil (G/PSI/N/1/Rev.3/Add.2);  Egypt (G/PSI/N/1/Rev.3/Add.3); and 
Saint Lucia (G/PSI/N/1/Rev.3/Add.4) . The Committee also took note , at the meetings of 23 May and 
25 October , of statements made under the  agenda item of questions and responses by the United G/VAL/W/ 346 
 
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  States and Indonesia, respectively . The Committee took note of the latest report s by the 
International Federation of Inspection Agencies ( IFIA) concerning countries that use preshipment 
inspection servi ces which were circulated  in document s and G/VAL/W/63/Rev.2 4 and 
G/VAL/W/63/Rev.2 55.  
 
VIII.  REPORTS BY THE TECHNI CAL COMMITTEE ON CUS TOMS VALUATION  
8.1. The representative of the WCO presented report s at the meeting s of 23 May and 25 October 
on the work of the Technical Committee on Customs Valuation , including the 48th session of the 
Technical Committee, which was held from 13 to 17 May. The 49th session was scheduled to take 
place from 4 to 8 November 2019.  
 
IX. CONSULTATION AND DIS PUTE SETTLEMENT  
9.1. During the period under review , there were no request s for consultations involving either the 
Agreement on Implementation of Article VII of the General Agreem ent on Tariffs and Trade 1994 
(Agreement on Customs Valuation)  or the Agreement on Preshipment Inspection . 
X. ANNUAL REPORT TO THE  COUNCIL FOR TRADE I N GOODS  
10.1. The Committee [adopted its annual report to the Council for Trade in Goods in accordance with 
the requirements of Article  23 of the Agreement  (G/L/xxx).  
__________  
                                                
5 To be issued