G/VAL/Q/PRY/4  
 
16 September 2022  
(22-6852) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATIONS 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 PARAGUAY  
REGARDING DOCUMENT G/VAL/ N/2/PRY/1 
PARAGUAY  
The following communication, dated 14 September 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 Paraguay for its responses in G/VAL/Q/PRY/3 to our questions 
(G/VAL/Q/ PRY/1) on Paraguay 's Checklist of Issues notification (G/VAL/N/2/PRY/1).  The United 
States requests written responses to the following additional questions regarding Paraguay 's 
notification of the Checklist of Issues:  
1. Question 1(a)(iii) : Article 1.2(a) of the WTO Customs Valuation Agreement (CVA) concerns 
the obligation of the customs administration to inform the importer in writing if it considers that, in 
a sale between related parties, the relationship influenced the price. Article 1.2(a) requi res that the 
customs administration communicate its grounds to the importer (in writing, if so requested by the 
importer) and that the importer is given a reasonable opportunity to respond. Please indicate which 
provision in Paraguay 's legislation implemen ts Article 1.2(a).  
2. Question 5(a) : Article 7 of the CVA concerns the valuation of merchandise when it cannot 
be determined under the provisions of Articles 1 through 6 of the CVA. Please indicate which 
provisions in Paraguay 's legislation implement the r equirements of Article 7.  
3. Question 5(b) : Article 7.3 of the CVA provides that, upon the importer 's request, they may 
be informed in writing of the customs value determination under Article 7 and the method used to 
determine the value. Please indicate which provisions in Paraguay 's legislation implement the 
requirements of Article 7.3.  
4. Question 5(c) : Article 7.2 of the CVA delineates certain methods that are prohibited in the 
determination of customs value. Please indicate which provisions i n Paraguay 's legislation implement 
the requirements of Article 7.2.  
5. Question 9(a) : Paraguay provided relevant excerpts of its Customs Code, the Customs Code 
Regulation and Decree No. 13.721/2001 in G/VAL/Q/PRY/3. The Customs Code and the Customs 
Code Re gulation appear to provide for an initial right of appeal regarding a determination of customs 
value, however there are no provisions provided that address a right of appeal to a judicial body. 
Art. 25 of Decree No. 13.721/2001 states that the importer sha ll have the rights to all administrative 
and judicial appeals provided for by customs legislation without stating further what the judicial 
appeals process would be or where the remedy can be found. Please specify which provision in 
Paraguay 's legislation implements Article 11 of the CVA concerning the right to appeal a customs 
administration decision to a judicial body.  G/VAL/Q/PRY/4  
 
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  6. Question 9(b) : Paraguay provided DNA Resolution No. 40/2016, which sets forth the 
obligations of various governmental entities but does  not provide any regulations setting forth 
procedures regarding how importers will be informed of their right to further appeal. Please specify 
which provision implements Article 11.3 of the CVA according to which the appellant must be given 
notice of the decision on appeal and the reasons for the decision in writing.  
a. Is the appellant informed of any rights of further appeal?  
7. Question 11(a) : Paraguay provided the Spanish language text for Decree 4672/2005 but did 
not indicate which provision of the de cree allows an importer to withdraw goods while a final 
determination on customs value is pending. A search of the decree did not help identify such a 
provision. Article 13 of the CVA concerns the importer 's ability to withdraw goods from customs so 
long a s the importer provides sufficient guarantees in the form of a surety, deposit or some other 
instrument, covering the ultimate payment of customs duties for which the goods may be liable. 
Please specify which provision of Paraguay 's legislation implements Article 13.  
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