G/VAL/Q/PRY/3  
3 November 2021  
(21-8341) Page: 1/2 
Committee on Customs Valuation  Original: Spanish  
 
 
  
NOTIFICATIONS UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION OF 
ARTICLE  VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
REPLIES FROM PARAGUAY TO QUESTIONS POSED BY THE UNITED STATES CONTAINED  
IN DOCUMENT G/VAL/Q/PRY/1  
PARAGUAY  
The following communication, dated 29 October 2021, is being circulated at the request of the 
delegation of Paraguay.  
 
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Paraguay resp onds to the questions circulated by the United States in relation to the checklist of 
issues contained in document G/VAL/N/2/PRY/1:  
 
1. Regarding the responses to Checklist Questions 1(a)(iii), 5(a) to 5(c), and 9(b), please provide 
a link to, or the text of, DNA Resolution No. 40/2016.  
 
Response: RESOLUTION NO. 40/2016  ESTABLISHING THE FUNCTIONS OF THE DIVISIONS THAT 
COMPRISE  THE ADMINISTRATIVE STRUCTURE FOR THE IMPLEMENTATION OF THE VALUATION 
SYSTEM ADOPTED AND GIVING EFFECT TO THE HANDBOOK SETTING OUT THE FUNCTIONS OF THE 
VALUATION DEPARTMENT WITHIN THE CUSTOMS PROCEDURES DIRECTORATE OF THE NATIONAL 
CUSTOMS DIRECTORATE . (in Spani sh only)  
 
2. Regarding the response to Checklist Question 11(a), please provide a link to, or the text of, 
Decree No. 4672/2005.  
 
Response:  https://www.aduana.gov.py/6 5-codigo -aduanero -y-sus-reglamentaciones.html   
 
3. In response to Checklist Question 9(a), Paraguay indicates that the "rights of appeal of 
importers are guaranteed by the Customs Code and Decree No. 13.721/01." Please indicate the 
provisions in the Custom s Code and Decree No. 13.721/01 that provide importers the right of appeal 
in accordance with Customs Valuation Agreement Article 11.  
 
Response:  The following provisions grant importers the right of appeal in accordance with Article  11 
of the Customs Valua tion Agreement:  
1- Law No. 2422/2004 – Customs Code  
Article 128. Claims.  
1. Importers, or whoever has legal title over the goods, must make  any claims  or report any 
discrepancies  pertaining to quantity, quality or damage before the goods leave the customs 
warehouse and within three working days from the date of notification of the customs action. 
These notifications shall be generated automatically as of the completion date of the 
respective action. The officials of the office  concerned shall record their action s in the 
document, either in the computerized  system  or, if it is unavailable,  in the manual system . G/VAL/Q/PRY/3  
 
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  2. The party making the claim or reporting the discrepancy may withdraw their goods by 
paying the customs duties on the items declared and providing guarantees for the amount 
of any difference and of the fine, subject to the outcome of the summary proceedings .  
3. Once the goods have been cleared and left the cust oms warehouse, the interested parties 
may only claim for formal errors, whether  arithmetical errors in payment or differences in 
the rate of a customs tariff or customs valuation , arising from  the text of the customs 
clearance documents, other documents or  other evidentiary material, in accordance with the 
requirements established by the regulations.  
 
2- Decree No. 4672/2005 – Customs Code Regulation  
Article 369. On claims regarding tariff classification and customs valuation.  
1. For the purposes of claims und er Article 128.1 of the Customs Code, errors of tariff 
classification and customs valuation are included in addition to  errors of quantity, quality or 
damage.  
2. For the purposes of Article 128.3 of the Customs Code, claims must be filed within 
20 working days of the exit date of the goods from the customs warehouse.  
 
3- Decree No. 13.721/2001  
Article 25.  - For the purposes of Article 11 of the Agreement, the importer shall have the 
right to all administrative and judicial appeals provided for  by customs legis lation, without 
any penalty.  
 
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