RESTRICTED  
  
G/VAL/M/70  
 
4 January  2021 
(21-0078) Page: 1/19 
Committee on Customs Valuation    
 
MINUTES OF THE MEETING OF 19  OCTOBER  2020  
CHAIRPERSON: MR  CARLOS GUEVARA (ECUADOR)  
1.1.  The Chairperson  thanked Members for the honour of electing him as Chairperson of the 
Committee on Customs Valuation. He was very grateful for the Members' confidence and trust in his 
ability to carry out the task. He assured the Committee that he would work very hard as Chairperson 
to advance  its work. There had already been great strides made in the Committee 's work over the 
past year under the pre vious Chair person  Mr Winega Bamana (Togo), and he was committed to 
ensuring that the Committee continued  in its efforts to reach its objectives.  
1.2.  The Chairperson  recalled that the proposed agenda for the meeting had been circulated in 
document  WTO/AIR/VAL/1 1. 
1.3.  The Committee adopted the agenda as follows:  
1   REPORT OF THE WORK OF THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION  ... 2 
2   INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT  .. 2 
2.1   Notification of National Legislation  ................................ ................................ .................  2 
A. Kingdom of Bahrain  ................................ ................................ ................................ ........  3 
B. Belize  ................................ ................................ ................................ ............................  4 
C. Burundi  ................................ ................................ ................................ .........................  4 
D. China  ................................ ................................ ................................ ............................  4 
E. Dominican Republic  ................................ ................................ ................................ ........  4 
F. European Union  ................................ ................................ ................................ ..............  5 
G. The Gambia  ................................ ................................ ................................ ...................  5 
H. Guinea  ................................ ................................ ................................ ..........................  5 
I. Honduras  ................................ ................................ ................................ .......................  6 
J. India ................................ ................................ ................................ .............................  6 
K. Kazakhstan  ................................ ................................ ................................ ....................  6 
L. Kyrgyz Republic  ................................ ................................ ................................ ..............  7 
M. Malawi  ................................ ................................ ................................ ..........................  7 
N. Myanmar  ................................ ................................ ................................ .......................  7 
O. Nepal  ................................ ................................ ................................ ............................  7 
P. Niger ................................ ................................ ................................ .............................  8 
Q. Nigeria  ................................ ................................ ................................ ..........................  8 
R. Russian Federation  ................................ ................................ ................................ .........  8 
S. Rwanda  ................................ ................................ ................................ .........................  9 
T. Solomon Islands  ................................ ................................ ................................ .............  9 G/VAL/M/70  
 
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  U. Sri Lanka  ................................ ................................ ................................ .....................  10 
V. Togo ................................ ................................ ................................ ...........................  10 
W. Tonga  ................................ ................................ ................................ .........................  11 
X. Vanuatu  ................................ ................................ ................................ ......................  11 
Concluding Agenda Item  B ................................ ................................ ................................ . 11 
3   INFORMATION ON THE APPLICATION OF DECISIONS OF THE COMMITTEE ON 
CUSTOMS VALUATION  ................................ ................................ ................................ ... 12 
4   TECHNICAL ASSISTANCE  ................................ ................................ ..........................  12 
4.1   Article 20.3 Technical Assistance Activities – Report by the Secretariat .............................  12 
4.2   Information on Technical Assistance by the WCO – Report by the WCO  ............................  13 
5   SPECIFIC TRADE CONCERNS  ................................ ................................ ....................  13 
5.1   Pakistan's Determination of Customs Values of Paper – Request by Thailand  ....................  13 
6   PRESHIPMENT INSPECTION  ................................ ................................ .....................  14 
6.1   Status of Notifications by Members  ................................ ................................ ..............  14 
6.2   Questions and Responses  ................................ ................................ ...........................  14 
- US Questions to Indonesia and Responses from Indonesia  ................................ ............  14 
- US Questions to Egypt  ................................ ................................ ..............................  15 
- US Quest ions to China  ................................ ................................ ..............................  15 
- US Questions to Saint Lucia  ................................ ................................ .......................  16 
6.3   Information on PSI  Programmes Compiled by the TIC Council  ................................ .........  16 
6.4   Fifth Triennial Review of the PSI  Agreement  ................................ ................................ .. 16 
7   DRAFT ANNUAL REVIEW  ................................ ................................ ..........................  17 
8   DRAFT ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS  ...........................  17 
9   OTHER BUSINESS  ................................ ................................ ................................ ..... 17 
ANNEX I  ................................ ................................ ................................ ........................  18 
_______________  
1  REPORT OF THE WORK OF THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION  
1.1.  The representative of the World Customs Organization  (WCO), Mr Luximan Babajee , reported 
on the work of the WCO Technical Committee on Customs Valuation (TCCV) since the 49th Session , 
which had taken place from 4 -8 November  2019. His report is contained in Annex  I to this document.  
1.2.  The Chairperson  thanked Mr  Babajee for his report and expressed the Committee's appreciation 
for the continued valua ble work of the TCCV.  
1.3.  The Committee took note  of the report . 
2  INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT  
2.1  Notification of National Legislation  
2.1.  The Chairperson  recalled that, pursuant to Article  22 of the Agreement and the Decision on 
"Notification and circulation of national legislation in accordance with Article  22 of the Agreement", 
Members must submit the complete texts of their national legislation on custo ms valuation in one of 
the three  official WTO  languages. They should also inform the Committee of any changes relevant 
to this Agreement in their laws and regulations, including any changes to their administration. G/VAL/M/70  
 
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  The notification procedures had been adop ted by the Committee at its meeting of 12  May 1995 and 
were contained in section  B.2 of document  G/VAL/5. As agreed at the Committee's meeting of 
25 October  2012, the Secretariat had issued a document summarizing the current status of 
notifications and the  latest version of this document had been circulated as document  
G/VAL/W/232/Rev.12. A s agreed at the Committee's meeting of 7  October  2015, this document had 
been revised to include references to documents containing the questions and responses regarding 
notifications.  
2.2.  The Chairperson also recalled that the situation regarding the notification of Chinese Taipei's 
legislation remained unchanged.  
2.3.  The Chairperson further recalled that, at is last meeting, the Committee had not conclude d any 
of the examinations on the agenda and  had agreed to revert to them at the present  meeting. In 
addition, the Committee had three  new examinations that had been added to the agenda in light of 
new notifications from the European Union, Tonga,  and Vanuatu. The Chairperson reminded 
Members that the Committee's ability to conclude its examination of Members' legislation depended 
upon a timely response to any que stions raised during the review. The Committee was currently 
awaiting responses from Guinea to questions raised in 2015; and from Kazakhstan;  Malawi;  and 
Nepal,  to questions raised in 2017. Since the previous Committee meeting, responses had been 
received from the Kingdom of Bahrain;  the Dominican Republic;  Honduras;  Nigeria;  Rwanda;  
Solomon Islands;  and Togo.  He concluded by urging Members that were in the process of preparing 
their responses to request assistance from the Secretariat should they need it . 
2.4.  The representative of the United States  observed  that, d espite significant obstacles since the 
last meeting, a number of Members ha d chosen to notify their national customs legislation or the 
application of Committee Decisions , and still others  had respond ed to the checklist of issues.  The US 
hoped to see the notification trend continue. Notification was the backbone  of the work of the 
Committee . When Members notified their valuation measures, or changes to their valuation 
measures , and responses to the checklist of issues, it allowed the rest of the Committee to better 
understand how the Customs Valuation Agreement  (CVA)  was being implemented and catch any 
problems before they became barriers to trade.  This was also the purpose of t he US  proposal on 
Procedures to Enhance Transparency and Strengthen Notification Requirements Under 
WTO Agreements. Th e proposal , in document  JOB/CTG/14/Rev.2 , recognize d that transparency and 
notification requirements constitute d fundamental elements of a  properly functioning WTO  system , 
and thus of Members ' obligations.  The US stated that it would be  pleased to discuss this proposal 
bilaterally with any Member interested in learning more or becoming a co -sponsor. Co -sponsors 
include d Argentina,  Australia,  Canada,  Costa Rica,  Chinese Taipei , the European Union,  Israel,  Japan,  
and New Zealand. The proposal w ould be discussed at the next meeting  of the Council for Trade in 
Goods (CTG) . The US stated that it was  an effort  to address deficiencies and gaps in no tifications 
and transparency and to put the WTO on a path towards a more successful and sustainable future.  
The U S commend ed those Members that ha d submitted notifications under the commitments of the 
CVA and continue d to stand ready to work with those  Members facing specific notification challenges.  
2.5.  The representative of  the European Union  joined  the United States in thanking Members for 
notifying their legislation, or the changes in their legislation , and noted that they too had recently 
provided a notifi cation on their side . The EU supported the  process of revising the Committee's 
working methods , and considered it important to keep the Customs Valuation Agreement and the 
Committee's work alive, and to continue in this effort of notifying, as soon as possible, any change  
in legislation,  and subsequently to hold discussions based on those changes . 
2.6.  The representative of  Canada  supported the statements made regarding the importance of 
transparency in th e Committee and the improved state of notifications.  
2.7.  The Committee took note  of the information and of the statements made.  
A. Kingdom of Bahrain  
2.8.  The Chairperson  recalled that it had been agreed at the Committee's previous meeting to revert 
to the examinat ion of Bahrain's notification of national legislation and responses to the checklist of 
issues that had been circulated in documents  G/VAL/N/1/BHR/1, G/VAL/N/1/BHR/2 , and 
G/VAL/N/2/BHR/1. The latest questions raised by the United States had been circulated  in G/VAL/M/70  
 
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  document  G/VAL/W/310 , and Canada had raised questions in documents  G/VAL/W/317 and 
G/VAL/W/323. Bahrain had provided its replies to these questions in documents  G/VAL/W/349 and 
G/VAL/W/350 . 
2.9.  The representatives of the United States  and Canada  thanked Bahrain and indicated that they 
had no further questions.  
2.10.   The Committee took note  of the statements made and agreed  to conclude the examination of 
the legislation of Bahrain.  
B. Belize  
2.11.   The Chairperson  recalled that it had been agreed at the Commit tee's previous meeting to 
revert to the examination of Belize's notification of its national legislation and responses to the 
checklist of issues as circulated in documents  G/VAL/N/1/BLZ/1 and G/VAL/N/2/BLZ/1. The latest 
questions raised by the United Stat es had been circulated in document  G/VAL/W/330.  
2.12.   The representative of the United States  explained that they had s ubmitted questions to Belize 
in document  G/VAL/W/330 , asking for an update on the status of passage and implementation of 
the CARICOM  Harmonize d Customs Bill. The US  continue d to look forward to receiving a written 
update from Belize.  
2.13.   The Committee took note  of the statements made and agreed  to rever t to Belize's notification 
at its next meeting.  
C. Burundi  
2.14.   The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to the examination of Burundi's notification of its national legislation circulated in document  
G/VAL/N/1/BDI/1. The United States had since circulated questions in document  G/VAL/W/361.  
2.15.   The representative of the United States  thanked  Burundi for its notification in September  2019 
of the 2008  revision of the East African Community Customs Management Act as its national customs 
valuation legislation. The US  had reviewed the notif ication and had submitted questions to Burundi 
in document  G/VAL/W/361 in June  2020. The US further  encourage d Burundi to submit its responses 
to the checklist of issues and look ed forward to receiving written replies to its questions before the 
next meeti ng. 
2.16.   The Committee took note  of the statement made and agreed  to revert to Burundi's notification 
at its next meeting.  
D. China  
2.17.   The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to the examination of China's notification of its amended national legislation, which had been 
circulated in document  G/VAL/N/1/CHN/6. At the last meeting , China had provided r esponses in 
document  G/VAL/W/347 to certain follow -up questions  from the U nited States  in document  
G/VAL/W/332. No further questions had been submitted since the last meeting.  
2.18.   The representative of the United States  thanked  China for its responses and stat ed that, a t 
this time, the US did  not have any additional questions.  
2.19.   The Committee took note  of the statement made and agreed  to conclude the examination of 
the legislation of China.  
E. Dominican Republic  
2.20.   The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to the examination of the Dominican Republic's notification of its amended national legislation, 
which had been circulated in document  G/VAL/N/1/DOM/2. In addition, the Chairperson drew the 
Committee's attention to the  responses provided in December  2019 to the checklist of issues G/VAL/M/70  
 
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  circulated in  document  G/VAL/N/2/DOM/1. The United States  had raised questions in 
document  G/VAL/W/355 , and the Dominican Republic had responde d to those questions in 
document  G/VAL/W/362.  
2.21.   The representative of the United States  stated that it appreciated  the Dominican Republic's 
notification in October  2019 of its 2011  revisions to its national customs valuation legislation, as well 
as its notif ication of responses to the checklist of issues in December  2019. The United States also 
thanked the Dominican Republic for the responses to its questions and stated that it would review 
those responses and revert with any additional questions prior to the  next meeting.  
2.22.   The Committee took note  of the statement made and agreed  to revert to Burundi's notification 
at its next meeting.  
F. European Union  
2.23.   The Chairperson  drew the Committee's attention to the notification by the European Union of 
its amended national customs legislation , which had been circulated in document  G/VAL/N/1/EU/1.  
2.24.   The representative of the United States  appreciate d the European Union's notificati on in 
June 2020 of its new national customs valuation legislation  and stated that it was  reviewing the 
notification and would  submit its questions before the next meeting.  
2.25.   The representative of the Russian Federation  welcome d the submission by the EU of its 
amended  legislation and sought  to clarify whether the EU intend ed to submit responses to the 
checklist of issues.  
2.26.   The representative of the European Union  thank ed the US  for its announcement and the 
Russia n Federation  for its  question. The EU stated that it had  notified the checklist a long time ago , 
and that the current changes in the legislation did not affect the checklist previously  submitted . 
2.27.   The Committee took note  of the statements made and agreed  to revert to the European 
Union's notifi cation at its next meeting.  
G. The Gambia  
2.28.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of The Gambia's notification of national legislation, which had been circulated in 
documents  G/VAL/N/1/GMB /1 and G/VAL/N/4/GMB/1. The United States had submitted questions 
to The Gambia in document  G/VAL/W/245 , to which The Gambia had provided its responses in 
document  G/VAL/W/334. The Gambia had also notified an additional element of its customs 
legislation i n document  G/VAL/N/1/GMB/1/Add.1, as well as its responses to the checklist of issues , 
in document  G/VAL/N/2/GMB/1. No further questions had been submitted since the last meeting.  
2.29.   The representative of the  United States  thank ed The Gambia, first , for its responses to the 
checklist of issues in document  G/VAL/N/2/GMB/1 , and  second , for its replies to its questions 
involving  a request that Schedule  Seven  of its national customs legislation be notified , and which 
The Gambia had subsequently notified as an addendum in document  G/VAL/N/1/GMB/1/Add.1. 
The US explained that it was  still reviewing these notifications and w ould submit any questions prior 
to the next meeting.  
2.30.   The Committee took note  of the statement made and agreed  to revert to The Gambia's 
notification at its next meeting.  
H. Guinea  
2.31.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Guinea's notification of national legislation, which had been circulated in 
document  G/VAL/N/1/GIN/1. Questions raised by the United States had been circulated in 
document  G/VAL/W/266 in 2015.  G/VAL/M/70  
 
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  2.32.   The representative of the United States  recalled that it  had submitted two  questions to Guinea 
in September  2015, requesting clarification of Guinea's implementation of Article  5 of the Customs 
Valuation Agreement , and that  Guinea had yet to submit its response to the checklist of issues. 
The US urged  Guinea to respond to the checklist of issues and to its questions as soon as possible.  
2.33.   The Committee took note  of the statement made and agreed  to revert to Guinea's notification 
at its next meeting.  
I. Honduras  
2.34.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Honduras' notification of national legislation and its responses to the chec klist of 
issues, which had been circulated in documents  G/VAL/N/1/HND/1 and G/VAL/N/2/HND/1. 
The United States had submitted questions in document  G/VAL/W/268. After the agenda had closed, 
Honduras had provided its responses to these questions , which would be circulated and reflected on 
the agenda of the Committee's next meeting.  
2.35.   The representative of t he United States  recalled that it had submitted questions in 
September  2015 in relation  to Hondura s' customs legislation notification. The US thanked Honduras 
for the responses to its questions , which would  be reviewed before the next meeting.  
2.36.   The Committee took note  of the statement made and agreed  to revert to Honduras' 
notification at its next meeting.  
J. India  
2.37.   The Chairperson  drew the Committee 's attention to India's notification of its revised 
legislation , in document  G/VAL/N/1/IND/4 , together with its revised responses to the checklist of 
issues , in document  G/VAL/N/2/IND/2. The Committee was awaiting responses from India to 
questions raised by the United States and Canada,  which were circulated, respectively, in 
document  G/VAL/W/338 , and document  G/VAL/W/339.  
2.38.   The representative of the  United States  noted that it had submitted questions in  
September  2019, in response to the Indian customs valuation legislation notification  in 
document  G/VAL/N/1/IND/ 4 and  replies to the checklist of issues in G/VAL/N/2/IND/2. The US  
looked forward to receiving a written response from India.  
2.39.   The representative of Canada  remind ed India that it had  submitted questions in October  2019 
and looked  forward to India's responses.  
2.40.   The representative of  India thank ed the U S and Canada for their interest in India's national 
legislation on customs valuation. India stated that t he questions raised by these Members were 
under examination and India w ould be submitting replies to them.  
2.41.   The representative of the European Union  thanked India for its notification  and stated that 
they would submit questions  in writing in the next period.  
2.42.   The Committee took note  of the statements made and agreed  to revert to India's notification 
at its next meeting.  
K. Kazakhstan  
2.43.   The Chairperson  recalle d that the Committee had agreed at its previous meeting to revert to 
its examination of Kazakhstan's notification of its national legislation, which had been circulated in 
documents  G/VAL/N/1/KAZ/1 and G/VAL/N/1/KAZ/2. The Committee was awaiting responses from 
Kazakhstan to questions raised by the US and circulated in document  G/VAL/W/302 , in 2017, and 
in document  G/VAL/W/343 , in 2019.  
2.44.   The representative of the  United States  thank ed Kazakhstan for notifying its customs 
valuation legislation in 2016 , and for updating it with the notification of its reserve method last G/VAL/M/70  
 
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  September. The US recalled that it had submitted questions on these  notifications  and looked  
forward to receiving a wr itten response from Kazakhstan as soon as possible.  
2.45.   The representative of the European Union  recall ed that it had raised questions to Kazakhstan 
during the meeting of the Committee in April  2018, as had been reflected in the minutes of that 
meeting, and that they  would appreciate receiving a reply to those questions.  
2.46.   The Committee took note  of the statements made and agreed  to revert to Kazakhstan's 
notification at its next meeting.  
L. Kyrgyz Republic  
2.47.   The Chairperson  recalled that the Committee had agreed a t its previous meeting to revert to 
its examination of the Kyrgyz Republic's notification of its revised legislation , as circulated in 
document  G/VAL/N/1/KGZ/2. He also drew attention to questions that had been raised by the United 
States and circulated in document  G/VAL/W/341.  
2.48.   The representative of the  United States  thank ed the Kyrgyz Republic for its notification last 
September describing the application of its reserve or fallback method. In October  2019, the U S had 
submitted several question s on this notification and looked  forward to receiving a written response 
from the Kyrgyz Republic.  
2.49.   The Committee took note  of the statements made and agreed  to revert to the 
Kyrgyz  Republic's notification at its next meeting.  
M. Malawi  
2.50.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Malawi's notification of national legislation and its responses to the checklist of 
issues , which had been circulated in documents  G/VAL/N/1/MWI/2  and G/VAL/N/2/MWI/1. 
The United States had raised questions in document  G/VAL/W/303 in 2017.  
2.51.   The representative of the  United States  recalled that it had submitted questions in response 
to Malawi's 2017  national customs legislation notification  and looked  forward to receiving Malawi's 
written replies as soon as possible.  
2.52.   The Committee took note  of the statement made and agreed  to revert to Malawi's notification 
at its next meeting.  
N. Myanmar  
2.53.   The Chairperson  recalled that the Committee had agreed at its pr evious meeting to revert to 
its examination of Myanmar's notification of its national legislation , which had been circulated in 
document  G/VAL/N/1/MMR/1. Myanmar had also notified its checklist of issues in document  
G/VAL/N/2/MMR/1. The United States had raised questions , circulated in document  G/VAL/W/329 , 
to which Myanmar had provided its responses , in document  G/VAL/W/344. No further questions had 
been submitted since the last meeting.  
2.54.   The representative of the United States  appreciate d Myanmar's no tification s of its national 
customs valuation legislation and checklist of issues , and its replies to the follow -up questions 
submitted in document  G/VAL/W/344. The US indicated that it had  no additional questions  at this 
time. 
2.55.   The Committee took note  of the statement made and agreed  to conclude the examination of 
the legislation of Myanmar.  
O. Nepal  
2.56.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Nepal's notification of its national legislation, which had been circulated in 
document  G/VAL/N/1/NPL/1. The United States had raised questions , in document  G/VAL/W/286, G/VAL/M/70  
 
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  to which Nepal had provided its responses in document  G/VAL/W/300. The  United States had raised 
follow -up questions in 2017 in document  G/VAL/W/301.  
2.57.   The representative of the United States  urged Nepal to submit its responses to the checklist 
of issues as soon as possible. The US also stated that it looked forward to receiving a written 
response from Nepal to its additional follow -up questions on Nepal's legislation notification , 
submitted  by the US  in document  G/VAL/W/ 301. 
2.58.   The Committee took note  of the statement made and agreed  to revert to Nepal's notification 
at its next meeting.  
P. Niger  
2.59.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Niger's notification of its national legislation , which had been circulated in 
document  G/VAL/N/1/NER/1. The United States had since raised questions in document  
G/VAL/W/358.  
2.60.   The representative of the United States  appreciate d Niger's notification of its national customs 
valuation legislation. The US stated that it had  reviewed the notification and had submitted 
questions , in document  G/VAL/W/358 , which had been circulated in June 2020. The US  stated that 
it looked forward to r eceiving a written response to its questions and encourage d Niger also to 
respond to the checklist of issues.  
2.61.   The representative of Niger  thanked the United States for its interest in its notification and 
stated that the issue was being assessed in Capital , and that its responses, once prepared, would 
be transmitted to the US and  to all other interested Members.  
2.62.   The Committee took note  of the statement s made and agreed  to revert to Niger's notification 
at its next meeting.  
Q. Nigeria  
2.63.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Nigeria's notification of national legislation and responses to the checklist of 
issues, which had been circulated in documents  G/VAL/N/1/NGA/1 and G /VAL/N/2/NGA/1. 
Canada  had raised questions in document  G/VAL/W/325 , to which Nigeria had responded in 
document  G/VAL/W/351 . The United States had raised questions in document  G/VAL/W/337 , to 
which Nigeria had responded in document  G/VAL/W/352, and the United States had subsequently 
raised additional follow -up question s in document  G/VAL/W/356 . 
2.64.   The representative of the United States  thank ed Nigeria for its reply in 
document  G/VAL/W/352. After reviewing the reply, the US  had submitte d questions in 
document  G/VAL/W/356 , in June  2020, seeking further clarification, in particular on the revision to 
Nigeria's Customs Service Act of 2013. The US stated that it  looked forward to receiving Nigeria's 
written replies.  
2.65.   The representative of  Canada  thank ed Nigeria for the response provided in 
document  G/VAL/W/ 351 and  indicate d that it had  no further questions.  
2.66.   The Committee took note  of the statements made and agreed  to revert to Nigeria's notification 
at its next meeting.  
R. Russian Federatio n 
2.67.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of the Russian Federation's notification of legislation, in particular as contained in 
documents  G/VAL/N/1/RUS/ 4, G/VAL/N/1/RUS/ 4/Add.1 , and G/VAL /N/1/RUS/5 . The Russian 
Federation's  responses to the checklist of issues had been circulated in document  G/VAL/N/2/RUS/1. 
The United States had most recently raised questions in document  G/VAL/W/336  and, since the last 
meeting, in document  G/VAL/W/360 . G/VAL/M/70  
 
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  2.68.   The representative of the United States  thank ed the Russian Federation for its notifications in 
October  2019 on its reserve method. The US noted that it had submitted additional questions in 
June 2020 in document  G/VAL/W/ 360 and  looked forward to receiving  a written response.  
2.69.   The representative of the  European Union  recall ed that it had  raised questions during  the 
April 2018 Committee , as reflected in the minutes of that meeting. The EU stated that it  was also 
looking forward to seeing the replies provided to the United States. The EU further stated that it 
would examine whether those replies responded to the EU's questions . Nevertheless, it would 
appreciate receiving a reply to its questions raised  in April  2018.  
2.70.   The representative of the Russian Federation  appreciate d the interest of the EU and US  in its 
legislation. The Russian Federation stated that  both sets of questions submitted by the United States 
were still under examination , and that the answers would be prov ided in due course, upon 
completion of internal consultations. Regarding the questions raised by the EU in April  2018, the 
Russian Federation recalled that it had submitted revised legislation in documents  G/VAL/N/ 1/RUS/4 
and G/VAL/N/1/RUS/5 , and also upda ted answers to the checklist of questions in 
document  G/VAL/N/2/RUS/1.  
2.71.   The Committee took note  of the statements made and agreed  to revert to the 
Russian  Federation's notification at its next meeting.  
S. Rwanda  
2.72.   The Chairperson  recalled that the Committee h ad agreed at its previous meeting to revert to 
its examination of Rwanda's notification of its national legislation and its responses to the checklist 
of issues, which had been circulated in documents  G/VAL/N/1/RWA/1 and G/VAL/N/2/RWA/1. 
The United States had raised questions , which were circulated in document  G/VAL/W/215. After the 
agenda had closed, Rwanda provided responses to these questions , which would be circulated and 
reflected on the agenda of the Committee's next meeting.  
2.73.   The representative of the United States  noted that they had submitted questions in 
June 2012, in document  G/VAL/W/215 , in response to Rwanda's 2012  notifications. The US thanked 
Rwanda for its replies , which they would review  before the next meeting.  
2.74.   The repr esentative of Rwanda  thanked the United States for the interest they had shown in 
customs issues in the East African Community,  and for their responses to the documents concerning 
Rwanda's customs notification. The specific questions raised by the US relat ed to Rwanda's  
implementation of the East African Community Customs Management Act. Th is Act, which had also 
been enclosed with Rwanda's responses , provided the only legal basis for Rwanda's customs 
valuation legislation. Delegations should direct any  further questions on the EAC  Customs 
Management Act to the EAC  Secretariat in Arusha, Tanzania.  
2.75.   The Committee took note  of the statement s made and agreed  to revert to Rwanda's 
notification at its next meeting.  
T. Solomon Islands  
2.76.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of the Solomon Islands' national legislation, which had been circulated in 
document  G/VAL/N/1/SLB/1. The United States had raised questions , which had been circulated in 
document  G/VAL/W/298. After the agenda had closed, the Solomon Islands provided its amended 
legislation , circulated in document  G/VAL/N/1/SLB/Add.1, and  also provided responses to the  
US questions circulated in document  G/VAL/W/366 . 
2.77.   The representative of the  United States  thank ed the Solomon Islands for its recent addendum 
notification , and also for its reply to document  G/VAL/W/298, both of which would be reviewed 
before the  Committee's  next meeting. The US also  urged the Solomon Islands to submit its 
responses to the checklist of issues.  
2.78.   The Committee took note  of the statement made and agreed  to revert to the Solomon Islands' 
notification at its next meet ing. G/VAL/M/70  
 
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  U. Sri Lanka  
2.79.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Sri Lanka's notification of its national legislation and its responses to the checklist 
of issues, which had been circulated in  documents  G/VAL/N/1/LKA/1, G/VAL/N/1/LKA/1/Corr.1, and 
G/VAL/N/2/LKA/1. The United States and Sri Lanka had provided questions and responses, most 
recently in questions from the United States in document  G/VAL/W/313 , and in responses from 
Sri Lanka in doc ument  G/VAL/W/320.  The United States had raised additional follow -up questions , 
in 2019, in document  G/VAL/W/328.  
2.80.   The representative of the United States  thank ed Sri Lanka for its response contained in 
document  G/VAL/W/320 , and for its continued engagement. The US  had reviewed the response and 
continue d to have concerns over the apparent use of minimum prices permitted by Gazette 
Notifications. The US had submitted further questions to Sri Lanka,  in May  2019, in 
document  G/VAL/W/328 , and remained interested in receiving a written response.  
2.81.   The representative of Sri Lanka  thank ed the delegation of the United States for its keen 
interest and the series of questions posed on Sri Lanka's notifications and responses provided in 
response to the initial questions posed by the United States.  Sri Lanka stated that the concerns 
expressed by the US at different stages had been studied carefully by its national authorities . 
Sri Lanka  wished to state the following by way of initial comment s, given that its  authorities were 
still exploring avenues as to how the concerns of the US could be satisfactorily addressed.  
2.82.   First, Sri Lanka was of the view that the provisions of the WTO  Customs Valuation Agreement 
applied when the customs authorities were required to levy duty or tax that took the form of  ordinary 
customs duties provided that they are ad valorem  duties. The term "customs valu e of imported 
goods " is defined in Article  15.1(a) of the Customs Valuation Agreeme nt as "the value of goods for 
the purposes of levying ad valorem  duties of  customs  on imported goods".  
2.83.   Second , the luxury tax which is applied only in very limited  cases does not fall under the 
ordinary meaning of the scope of ordinary customs duties. In l ight of this, the application of rules 
enshrined in the WTO  Customs Valuation Agreement may not warrant in this case. In case there 
were a further ambiguity on this current measure , as per the new government  policy on simplification 
of taxation , the luxury taxation on motor vehicles was being revisited as part of Sri Lanka' s ongoing 
reforms , and the final decision on luxury tax was due to be taken soon.  
2.84.   If the Government of Sri Lanka was intending to abolish the luxury tax, which was the issue 
at stake, then no duty or tax subject to be levied on motor vehicles at the time of importation falls 
under the ambit of the WTO Customs Valuation Agreement as they take the form of non -ad valorem 
basis. Accordingly, no provision would be non -compliant with Sri Lanka's obligations under the 
WTO Customs Valuation Agreement.  Sri Lanka would be in touch with the delegation of the United 
States on the proposed changes to be made soon to the importation of luxury tax. Sri Lank a would 
be happy to share this submission  in writing with the United States delegation in due course.  
2.85.   The Committee took note  of the statements made and agreed  to revert to Sri Lanka's 
notification at its next meeting.  
V. Togo  
2.86.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Togo's notification of its national legislation , which had been circulated in 
document  G/VAL/N/1/TGO/1. Canada had raised questions , which had been circulated i n 
document  G/GAL/W/340. After the agenda had closed, Togo provided responses to these questions , 
which would be circulated and reflected on the agenda of the Committee's next meeting.  
2.87.   The representative of Canada  recalled Togo's statement  at the last meeti ng of the Committee : 
"in reference to a point made by Canada, he referred to the information in document  WT/L/19 , 
Annex  3, Article  5, which said 'The Government of the Republic of Togo reserves the right to decide 
that provision to Article  4 of the Agreement will only apply if customs authorities accept the 
implementation of Articles  5 and 6'".  Canada reviewed that intervention and thanked Togo for that 
response to their  questions in document  G/VAL/W/340. Canada had  no further questions following G/VAL/M/70  
 
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  Togo's response , but noted  that the reference to document  WT/L/19 was incorrect  and should 
instead be document  WT/LET/19. Canada would review Togo's latest written response and raise  any 
further questions  they may have  in due course . 
2.88.   The representative of the  United States  thanked Togo for notifying its national customs 
legislation and encourage d Togo to submit its response to the checklist of issues.  
2.89.   The representative of Togo thank ed Canada for its interest in Togo's  legislation on customs 
valuation and for the questions that they had raised concerning the application of Article  4 of the 
Customs Valuation Agreement. In its written responses, Togo  was formally confirming its preliminary 
responses provided during the Committee's previous meeting. The responses from Capital had 
indicated that , in order to draw up legislation in the area of customs valuation , and specifically in 
order to draft Article  7, to which Canada's question had referred, Togo had based itself on 
document  WT/LET/19 of 15  June 1995 entitled "the Marrakesh Agreement Establishing the WTO – 
Notification of Acceptances". On page  5 of this document, the following was indicated "in view of 
paragraph  3, Annex  3, the Government of the Republic of Togo reserves the right to decide that 
provis ions of Article  4 of the Agreement would only apply if customs authorities accede to the request 
of reversing the application of Articles  5 and 6". This response was formally submitted to the 
Secretariat and would  be circulated as the Secretariat had indicated. 
2.90.   The Committee took note  of the statements made and agreed  to revert to Togo's notification 
at its next meeting.  
W. Tonga  
2.91.   The Chairperson  drew the Committee's attention to the notification by Tonga of its national 
legislation , which had been circulated in document  G/VAL/N/1/TON/1.  
2.92.   The representative of the United States  thank ed Tonga for being one of the Members newly 
notifying its national customs valuation legislation this year. The US was reviewing the notification 
and would  follow -up with any further questions. The US also  encourage d Tonga to submit its 
responses to the checklist of issues.  
2.93.   The Committee took note  of the statement made and agreed  to revert to Tonga's notification 
at its next meeting.  
X. Vanuatu  
2.94.   The Chairpers on drew the Committee's attention to  the notification by Vanuatu of its national 
customs legislation , which had been circulated in document  G/VAL/N/1/VUT/1, and to the questions 
that had been raised by the U nited States  in document  G/VAL/W/359.  
2.95.   The representative of the United States  commend ed Vanuatu for notifying its national customs 
valuation legislation , in document  G/VAL/N/1/VUT/1. The U S had submitted questions to Vanuatu, 
in document  G/VAL/W/359 , which had been circulated in June  2020. The US looked forward to 
receiving Vanuatu's written replies by the  Committee's  next meeting , and also encourage d Vanuatu 
to submit its responses to the checklist of issues.  
2.96.   The Committee took note  of the statement made and agreed  to revert to Vanuatu's 
notification at its next meeting.  
Concluding Agenda Item B 
2.97.   The Chairperson  updated the Committee on the latest state of play regarding notifications. 
As of 19  October  2020, 104  Members  had notified their national legislation on cust oms valuation, 
including 16  Members that had  submitted communications indicating that their legislation notified 
under the Tokyo Round Customs Valuation Agreement remained valid under the WTO  Customs 
Valuation Agreement (both figures count ed the European Union as one). In addition, 72  Members 
had provided responses to the checklist of issues . The Chair noted that there were 32 Members that 
had not yet submitted either category of notification . G/VAL/M/70  
 
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  2.98.   The Chairperson had reached out to several delega tions regarding pending issues, and 
welcome d the new notifications received since the  Committee 's last  meeting. He thanked  delegates 
for their work in preparing their notifications and  urged  Members that had not yet notified their 
legislation, or amendment s to their legislation, to make every effort to do so. He also highlighted  
the availability of any  technical assistance that Members might  require  and, in that connection, asked 
the Secretariat to provide a brief presentation on relevant  notification oblig ations.  
2.99.   The Committee took note  of the information.  
3  INFORMATION ON THE APPLICATION OF DECISIONS OF THE COMMITTEE ON CUSTOMS 
VALUATION  
3.1.  The Chairperson  recalled that the Committee takes  note of any new notifications concerning 
the application of two of the Decisions adopted at its meeting of 12  May 1995, and contained in 
document  G/VAL/5, which are the Decision on the "Treatment of Interest Charges in the Customs 
Value of Imported Goods" , and the Decision on "Valuation of Carrier Media Bearing Software f or 
Data Processing Equipment". Since the Committee's October  2019 meeting, Myanmar ha d submitted 
a notification under the Decision on the Valuation of Carrier Media Bearing Software , in 
document  G/VAL/N/3/MMR/1. The latest status report by the Secretariat , which covered all 
notifications , had been circulated in document  G/VAL/W/5/Rev.32.  
3.2.  The representative of the United States  expressed disappoint ment that Uruguay's useful and 
forward -leaning proposal had not garnered more support in this Committee. The US  had appreciate d 
all the work that their colleagues from Uruguay and from Switzerland had put into improving the 
proposal , as well as the work of the Secretariat in explain ing its impact. Th e proposal was clearly a 
trade facilitative measure, as Members that had now accepted the existing Decision  4.1 on the 
valuation of carrier media already knew. The US hoped  this treatment was not indicative of the 
Committee's approach to future trade facilitative proposa ls. 
3.3.  The Committee took note  of the information and of the statement made.  
4  TECHNICAL ASSISTANCE  
4.1   Article  20.3 Technical Assistance Activities – Report by the Secretariat  
4.1.  The Chairperson  recall ed that the Committee's Work Programme on Technical Assistance for 
Capacity Building as Regards  the Implementation and Administration of the WTO  Agreement on 
Customs Valuation was now incorporated in the overall technical assistance program me of the WTO. 
The WTO was currently implementing the 2020 -2021 biennial TA  Plan. There had been no requests 
for technical assistance since the last meeting. Requests for technical assistance could be made by 
individual Members at any time , and a national activity could be designed to meet the needs of the 
recipient. In the context of notification requirements, this could be an opportunity for administrations 
to consider whether it would be helpful to request assistance with their notification  obligations . 
In particular, in light of the status of notifications of the checklist of issues , Members were 
encouraged to consider whether they might wish to receive assistance in the form of a national 
activity for Capital -based officials. The WTO  Secretariat had increasingly sought to assist Members 
via virtual sessions, and Members  were encouraged  to take advantage of this resource.  
4.2.  The representative of  the United States  expressed their continue d support  for technical 
assistance efforts working to improve implem entation of the WTO  Customs Valuation Agreement 
and to facilitate trade. The US  acknowledge d several of these technical assistance efforts and the 
WTO Members that were critical partners in the effort s to improve implementation.  As the speed 
and volume  of international trade continues to increase, the ability of traders to obtain an advance 
ruling on customs valuation issues facilitates trade and improves customs compliance efforts. 
In February  2020, the United States'  Commercial Law Development Program had hosted a three -
day workshop on the WTO  Trade Facilitation Agreement's Advance Ruling s provisions for 16 officials 
from the Afghanistan Customs Department. Two  experts from the United States  Customs and Border 
Protection had provided presentations on classification, valuation , and rules of origin advance 
rulings. The participants partook in meaning ful discussions on the challenges of implementing an 
effective Advance Rulings unit within the Afghanistan Customs Department.  The United St ates' 
Commercial Law Development Program had also recently worked with Afghanistan to translate into G/VAL/M/70  
 
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  English its national customs valuation legislation to facilitate notification to the WTO.  The US thanked 
Afghanistan for its continued efforts and willingn ess to partner on these important issues.  Finally, 
the United States'  Millennium Challenge Corporation and Department of Treasury are providing 
technical assistance to Guatemala to facilitate improved implementation of the WTO  Customs 
Valuation Agreement b y developing a system to provide more detailed information to traders as to 
what they need to provide t o Guatemalan Customs (SAT) to aid in making a determination of 
customs value when transaction value is questioned.  
4.3.  The representative of Togo thanked the Secretariat for making itself available to organize the 
regional workshop on the implementation of the Customs Valuation Agreement , of which the 
beneficiaries were ECOWAS  States. This was a workshop that had been planned for last April , but 
which had to be cancelled because of the current pandemic.  Nevertheless, Togo expressed its hope 
that this regional workshop could , at some point, take place. The intention had been to bring together 
customs administrations and the private sector because, as countries seek to implement the T rade 
Facilitation  Agreement, difficulties may arise that might also be relevant in the context of the 
Customs Valuation Agreement, and under category  C, which would  require technical assistance for 
their implementation.  Revenue from customs is of particular importance for the se Members , with 
most of it coming from duties and taxes on goods . It was therefore important that customs valuation 
provisions be appropriately applied in their countries and do not lead to a dwindling of customs 
revenue.  
4.4.  The representative of  Mali underscore d the importance of holding the original workshop. 
In addition, Mali recalled that the LDC  Group had tabled proposals with regard to  certain difficulties 
in terms of technical assistance  and the blockages that they were experiencing . Mali hoped that 
these concerns would  not be forgotten.  
4.5.  The Committee took note  of the information and of the statements made.  
4.2  Information on Technical Ass istance by the WCO – Report by the WCO  
4.6.  The Chairperson  recalled that, a t its meeting of 12  May 1995, and as reflected in section  B.4 
of document  G/VAL/5, the Committee had agreed that greater transparency in technical assistance 
activities would be ensured  if information documents prepared for the WCO  Technical Committee on 
Customs Valuation were also made available as WTO  document s. Document  G/VAL/8/Add.40 
contained the most recent information by the TCCV concerning technical assistance activities carried 
out by the WCO  Secretariat.  
4.7.  The representative of  Japan  thank ed the WCO for its report. As reported by the WCO, the 
Subregional Customs Valuation Workshop for the Southern African region is a joint project of  the 
WCO and  the Japan International Cooperation Agency  (JICA). Currently , two  experts ha ve been 
assigned to the region from Japan Customs. However, considering the impact of the current 
pandemic, it had been decided to continue this project in an online format until November. 
The Master Trade Programme (MTP) is aimed at establishing a self -sustainable human resource 
development cycle in the recipient country by training regional master trainers and preparing  training 
materials and programmes that are suitable to the r egion. Currently, trained master trainers are 
actively engaging in assistance and capacity -building both within and outside the region. 
Japan  stands ready to further contribute to capacity -building in the field of customs valuation.  
4.8.  The Committee took note  of the information and of the statement made.  
5  SPECIFIC TRADE CONCERNS  
5.1  Pakistan's Determination of Customs Values of Paper – Request by Thailand  
5.1.  The Chairperson  recalled that Thailand had requested  that this item be placed on the meeting's 
agenda.  
5.2.  The representative of  Thailand  thank ed Pakistan for its continued support and cooperation. 
Pakistan ha d reduced the customs values of paper imported from Thailand to a level satisfactory to 
Thai exporters. However, Thailand still had  systemic concern s as it was not clear whether Pakistan 
was still using values published in valuation rulings as the basis for customs valuation. In order to G/VAL/M/70  
 
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  ensure predictability, consistency , and clarity, Thailand requested that Pakistan' s measures fully 
comply with the GATT and Custo ms Valuation Agreements by accepting the transaction value for 
valuation purposes in every shipment. Thailand stated that it would be grateful if Pakistan could 
provide a favo urable response to its request  and stood ready to engage bilaterally with Pakista n with 
a view to settling this issue permanently.  
5.3.  The representative of  Pakistan  recalled its statements in response to Thailand at the  Committee 
meetings of May 2019 and October  2019.  During the meeting in May 2019,  Thailand had admitted 
that Pakistan had amended the customs valuation ruling and had reduced the customs value of 
paper imports from Thailand in January  2018, which had eliminated a negative impact on Thailand's 
exporters of paper.  Since the Committee's last meeting , in October  2019, Pakistan had not received 
from Thailand any concerns or questions on the subject. Therefore, in Pakistan's understanding, the 
issue had been resolved  to the satisfaction  of Thailand and its exporters.  Pakistan has assured 
Thailand and WTO  Members that it s customs valuation procedure is in conformity with Pakistan's 
obligations under the WTO  Agreements. Pakistan requested Thailand to provide in writing 
information on any new and specific developments regard ing Pakistan's customs valuation rulings 
that could be referred  to Capital for further input.  Pakistan stated that it remained open to 
constructive bilateral engagement with Thailand on this and any new issues with a view to achieving 
a satisfactory settlement.  
5.4.  The Committee took note  of the statements ma de. 
6  PRESHIPMENT INSPECTION  
6.1  Status of Notifications by Members  
6.1.  The Chairperson  drew the Committee 's attention  to the compilation of notifications pursuant  
to Article  5 of the Agreement on Preshipment  Inspection. The current status of Preshipment 
Inspection ( PSI) notifications was contained in document  G/PSI/N/1/Rev.4 and its addenda, which 
reflected notifications from China; Tonga; the Seychelles; and Egypt. These notifications, together 
with any new notifications received , would be consolidated into a fifth  revision of the document 
(G/PSI/N/1/Rev.5 ) for inclusion on the agenda of the Committee's next formal meeting.  
6.2.  The Committee took note  of the information.  
6.2  Questions and Responses  
- US Questions to Indonesia and Responses from Indonesia  
6.3.  The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
this issue.  The US had previously raised questions in document  G/VAL/W/314 , in 2018, and ha d also 
raised additional questions , since the Committee's last meeting,  in document  G/VAL/W/357.  
6.4.  The representative of the United States  recalled that it had submitted questions to Indonesia 
in document  G/VAL/W/314, circulated in November  2018, and in document  G/VAL/W/357 , circula ted 
in June  2020. The US looked forward to Indonesia's written responses to both sets of questions prior 
to the Committee 's next  meeting.  The questions relate d to Indonesia's assertion that the procedures 
at issue did not constitute a PSI  requirement. Howe ver, the US had noted that Indonesia's single 
window website included a link to a page entitled "Regulations related to preshipment inspections". 
Furthermore, Article  9 referred to situations where the verification of a surveyor took place abroad, 
in other words, in the country of export. This measure appeared to fall within the definition of 
preshipment inspection provided in Article  1.3 of the Agreement. The US looked  forward to  
Indonesia's notification of these measures to this Committee.  
6.5.  The representative of Indonesia  stated that Indonesia had respond ed to the United States 
concerns in document s G/VAL/W/314 and G/VAL/W/357. Indonesia would also submit a further 
written respons e soon after the meeting.  The verification applied only to certain products and was 
conducted to fulfil the duty and responsibility of the Indonesian Government in preserving health, 
safety , and the environment , for its society. The surveyor verifie s the conformity  of import 
documents , such as company legal documents, import licence documents , and/or shipping 
documents and technical documents.  While it did not constitute customs inspection, it may serve as G/VAL/M/70  
 
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  one of reference for customs officers in releas ing the consignment at the destination point. 
Therefore, the technical verification could help expedite the importation process by avoiding the 
possibility of illegal importation caused by any inconsistency between import and tech nical 
documents.  The verification mentioned is not only valid for import activities carried out in the country 
of origin of the goods, but also applie s domestically, although the verification provision also applie s 
for export, import , and even domestic int er-island trade. Indonesia stated that it was fully aware of 
the importance of notifications considering that transparency is one of the WTO's main principles. 
However, Indonesia did not consider the verification at issue as a PSI activit y because of the 
difference in certain aspects . Indonesia always seeks an effective and efficient way for regulations 
to function in the most proper and suitable manner.  Indonesia was open to considering certain  
possibilities, suggestions , and recommendations, as long as th ey were in line with Indonesia's  
characteristic  and common objective.  
6.6.  The Committee took note  of the statements made  and agreed  to revert to this issue at its next 
meeting.  
- US Questions to Egypt  
6.7.  The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
this issue. The United States had raised questions  regarding Egypt's PSI  measures , in 
document  G/VAL/W/342, and Egypt had submitted its responses , which had been circulated in 
document  G/VAL/W/348. There ha d been no further questions submitted since the Committee's last 
meeting.  
6.8.  The representative of the  United States  thank ed Egypt for its reply to its questions and its 
bilateral cooperation on this issue. The US had no  additional questions  at this time . 
6.9.  The Committee took note  of the statements made and agreed  to conclude this matter.  
- US Questions to China  
6.10.   The Chairperson  recalled that the United States  had raised questions , in 
document  G/VAL/W/353 , regarding China's notification last year of its legislation relating to PSI. 
After the agenda had closed , China had provided responses to those questions , which would be 
circulated and reflected on the agenda of the Committee's next meeting.  
6.11.   The representative of the United States  thank ed China for notifying its PSI measures. The U S 
had submitted  questions in document  G/VAL/W/353 in June  2020, and thanked  China for the 
recently received written responses , which the US was reviewing  in Capital . The US urged China to 
submit to the Secretariat all laws and regulations relating to preshipment inspection under Article  5 
of the Agreement of Preshipment Inspection , including those that implement ed Article  2. 
As repeatedly expressed in other WTO  meetings, the US held significant concerns over China's 
measures that ban ned or severely limit ed the import of scrap materials , and was concerned about 
both the overly broad scope of China's import control measures related to scrap materials and with 
what appear ed to be different requirements for foreign and domestic commodities.  The US  reiterate d 
their request that China immediately halt implementation of its ban and re vise the relevant measures 
in a manner consistent with existing international standards for trade in scrap materials , which 
provide a global framework for transparent and environmentally sound trade in recycled 
commodities.  
6.12.   The representative of the Europe an Union  joined the US in their remarks about transparency  
and publication of all the relevant laws and regulations relating to the topic. Transparency was a key 
principle and element in both the Customs Valuation Agreement and the Trade Facilitation 
Agreement, and so the EU fully support ed the US in their remarks in this regard . 
6.13.   The representative of China  stated that they believed that they had already provid ed the 
relevant references in their responses and added that they  were willing  to share any further 
information in an effort to maintain transparency on this issue . 
6.14.   The Committee took note  of the statements made and agreed  to revert to this issue at its 
next meeting.  G/VAL/M/70  
 
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  - US Questions to Saint Lucia  
6.15.   The Chairperson  recalled that the United States had raised questions , in 
document  G/VAL/W/354 , regarding Saint Lucia's notification last year of its legislation relating to 
PSI. 
6.16.   The representative of the  United States  thank ed Saint Lucia for notifying its inspection 
meas ures for vehicles. The US had submitted its questions in document  G/VAL/W/354 , circulated in 
June 2020, and look ed forward to receiving Saint Lucia's written response before the Committee's 
next meeting.  
6.17.   The Committee took note  of the statement made and agreed to revert to this issue at its next 
meeting.  
6.3  Information on PSI  Programmes Compiled by the TIC Council  
6.18.   The Chairperson  recalled that  the Testing, Inspection and Certification  (TIC) Council had 
provided the most recent information from its members regarding  the existence of PSI  programmes. 
That information was contained in document  G/VAL/W/63/Rev.25.  
6.19.   The Committee took note  of the information.  
6.4  Fifth Triennial Review of the PSI  Agreement  
6.20.   The Chairperson  recalled that, in  accordance with Article  6 of the PSI  Agreement, the 
Committee was required to carry out a triennial review of the PSI  Agreement to review the 
provisions, implementation , and operation of the Agreement, taking into account its objec tives and 
the experience gained in its operation. The Secretariat ha d prepared a background note , at the 
Chair's  request , which was contained in document  G/VAL/ W/363. That document was intended to 
assist Members in considering matters in the context of that review, and provided certain information 
on the PSI  Agreement, including sources of information regarding the use of PSI , and information 
pertaining to prior reviews of the PSI  Agreement.  
6.21.   The Chair person  suggest ed that the Committee launch this review by opening the floor for 
comments from Members, and that Members be invited to provide written submissions before the 
next meeting to serve as the basis for further discussion at that meeting. If such an approach was 
agreed, the Chair person  would request that Members provide any such written input for circulation 
by 30  March  2021. Based on those submissions, the Chair person  could  hold consultation s with any 
Member that so wished . 
6.22.   The representative of the United States  noted that US interventions throughout meetings of 
the Committee ha d long been about transparency. Transparency was the window for understanding 
the full implementation of WTO  commitments , and  was especially important for this Committee 
because it was monitoring two  Agreements whose disciplines influence the operation of many other 
agreements, including key market access commitments. Greater transparency under the 
PSI Agreement would help them do their jobs  better.  Preshipment inspection for classification and 
valuati on purposes is being phased out under Article  10.5 of the Trade Facilitation Agreement , which 
also encourages Members not to apply new PSI  measures. However, it seemed that a number of 
Members were turning to PSI to help ensure that imports adhere d to stan dards and technical 
regulations.  These type of PSI  requirements could create confusion for traders, in part because they 
are often promulgated by a government agency or department other than customs. Greater clarity 
with respect to conformity -related PSI  regimes could have a significant positive benefit for all 
Members' exporters.  During this triennial review cycle of the PSI  Agreement , the US suggested a 
renewed focus on transparency. Members could follow the lead of Egypt , China , and Saint Lucia,  in 
this regard. If each Member committed to notification of any PSI  requirement it implemented , other 
Members in this Committee could use that information to evaluate the benefits and drawbacks of 
the practice and to see if further adjustments were needed.  The US encourage d the Chair person  to 
extend the great work of encouraging notifications under the CVA to notifications under the 
PSI Agreement as well during the next three -year cycle of the PSI  Agreement.  G/VAL/M/70  
 
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  6.23.   The representative of the European Union  support ed the US intervention on an extension of 
efforts regarding notification from the CVA to the PSI.  
6.24.   The Committee took note  of the information and of the statements made and  agreed  to revert 
to the triennial review at its next meeting , and that Members had until 30 March  2021 to provide 
any written statements in the context of that review.  
7  DRAFT ANNUAL REVIEW  
7.1.  The Chairperson  drew Members' attention to Article  23 of the Agreement, which provides that 
the Committee shall review annually  the implementation and ope ration of the Agreement, taking 
into account the objectives thereof. The Secretariat ha d prepared a draft in line with the previous 
reviews, which has been circulated in document  G/VAL/W/364.  
7.2.  The Committee agreed  to adopt th e Annual Review on the basis of  the draft, and for the 
Secretariat to update it, as necessary , in order to take account of the discussions at that meeting.  
8  DRAFT ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS  
8.1.  The Chairperson  recall ed that Article  23 of the Agreement also requires the Committee to 
inform the Council for Trade in Goods annually of any developments during the relevant reporting 
period. To this end, the Secretariat ha d prepared a draft Annual Report, which had been circulated 
in docume nt G/VAL/W/365.  
8.2.  The Committee agreed  to adopt the Annual Report on the basis of the draft, and for the 
Secretariat to update it, as necessary , in order to take account of the discussions at that meeting.  
9  OTHER BUSINESS  
9.1.  The Chairperson  proposed  that the Committee's next regular meeting take place on 
27 May 2020, and that the second  regular meeting take place on 25  October  2021.  
9.2.   The Committee so agreed . 
9.3.  The representative of the European Union  urged close c oordination between the meetings  of 
the Committee and the TCCV , and suggested that , ideally , the TCCV  meeting would be held before 
the meeting of the Committee . 
9.4.  The Chairperson  recalled that the TCCV  meeting would  be held between 17 -21 May 2021, 
which would be before the meeting of the Committee on 27  May 2021. The Chair also informed the 
Committee  that the webinar to commemorate the 25th Anniversary of the Customs Valuation  
Agreement would take place in November  2020, and that more information would be forthcoming . 
The Chair  thank ed delegations that had  made suggestions and provide d feedback for this event. 
Finally, the Chair recalled that the Committee on Market Access was considering the use of an 
e-agenda for its future meetings , and that he would like  to consult with Memb ers if they would be 
interested in doing the same in this Committee. The Chair would ask the Secretariat to prepare a 
presentation regarding the e -agenda  for the next meeting.  
9.5.  The meeting was adjourned . 
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 G/VAL/M/70  
 
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  ANNEX I  
REPORT TO THE  WTO COMMITTEE ON CUSTOMS VALUATION ON THE WORK OF THE TECHNICAL 
COMMITTEE ON CUSTOMS VALUATION   
The 49th Session of the Technical Committee on Customs Valuation (Technical Committee) was held 
from 4 to 8 November 2019.  Delegations from 61 Member countries and  observers from the Gulf 
Cooperation Council (GCC), the International Chamber of Commerce (ICC), the Organisation for 
Economic Co -operation and Development (OECD), and the World Trade Organization (WTO)  
attended the meeting.   
The 50th TCCV  Session , which was originally scheduled to take place in May 2020, was  postponed  
due to the COVID -19 and was held together with the 51st TCCV Session  from 21 September to 
14 October 2020 . It was conducted as a blended " document -based " meeting through a dedicated 
CLiKC! Forum group, with a three -day virtual meeting from 12 to 14 October.  Delegations from 59 
Member  countries  and observers from the Internat ional Chamber of Commerce (ICC)  and the World 
Trade Or ganization (WTO) attended the  meeting.   
Commemorative opening to mark the 50th Session of the TCCV  
A virtual commemorative opening was organized to mark the 50th TCCV Session on 12 October 2020. 
Dr. Kunio Mikuriya, the Secretary General of the WCO, Mr. Yi Xiaozhun, the Deputy Directo r-General 
of the WTO , Mr. John W.H. Denton AO, the Sec retary General of the ICC  as well as speakers from 
several Member countries, including Mr. Guzman Manes, former Chairperson of the TCCV, addressed 
the Technical Committee. The milestone event was attend ed by more than 170 registered 
participants from all over the world, including current serving delegates and observers, 
representatives of former delegates, Chairpersons and Secretariat staff.  
Specific Technical Questions  
The Technical Committee examined 1 1 technical questions submitted by Members.  
Interpretation of the value of adjustments under Article  8.1(b) of the Agreement – Request by 
Uruguay. The Technical Committee concluded the examination of this case at its 49th Session by 
putting it in Part III of the Conspectus of Technical Valuation Questions.  
Sale for Export to the Country of Importation under Article 1: Request by Canada . The Technical 
Committee decided to continue examining this issue at its 52nd session.  
Royalties  and licence fees under Article 8.1 (c) of the Agreement: Request by Uruguay . The Technical 
Committee decided to continue examining this issue at its  52nd Session.  
Royalties and licence fees under Article 8.1 (c) of the Agreement (Royalty – Income Tax): Re quest 
by China . The Technical Committee decided to continue examining this issue at its  52nd Session.  
Commission payable under Promotion and Marketing Service Agreements: Request by Uruguay . 
The Technical Committee decided to place this case to Part III of the Conspectus of Technical 
Valuation Questions . 
Treatment applicable to a situation in which the price depends on the own trademark of the buyer: 
Request by Uruguay . The Technical Committee dec ided to continue examining this issue at its  52nd 
Session.  
Valuation of imported goods sold at discounted prices to accredited buyers related to the seller: 
Request by Egypt . The Technical Committee decided to place this case to Part III of the Conspectus 
of Technical Valuation Questions . 
Valuation treatment of amounts paid for access rights to TV bouquet: Request by Cameroon . 
The Technical Committee decided to place this case to Part III of the Conspectus of Technical 
Valuation Questions . G/VAL/M/70  
 
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  Customs Value – Intra-group Sales: Request by Ghana . The Technical Committee decided to place 
this case to Part III of the Conspectus of Technical Valuation Questions . 
Valuation treatment of charges paid related to an Inventory Protection Program: Request by 
Mauritius . The Technical Committee decided to continue examining this issue at its  52nd Session.  
Cost of transport for the return of carriages used in the transportation of imported goods: Request 
by North Macedonia . The Technical Committee decided to continue examining this issue at its  52nd 
Session.  
Review of the working methods of the Technical Committee  
At its 49th Session, t he Technical Committee continued examining the proposals made by the 
European Union regarding the working methods for dealing with tech nical questions of the Technical 
Committee . Considering this item had been on the agenda for some time without substantive 
progress, t he Technical Committee agreed to put the proposal in the Conspectus of Technical 
Questions  for future discussion.  
Presenta tions  
The Observer from the International Chamber of Commerce (ICC) g ave a presentation at the 
49th Session on Broadcasting Rights.  
The Observer from the OECD ma de an oral presentation on the OECD 's work regarding Transfer 
Pricing and the Base Erosion and Profit Shifting project (BEPS)  at the 49th Session . 
The Secretariat made a presentation at the 49th Session  on the CLiKC! platform to increase its 
awareness and use by delegates of the Technical Committee.  
Theme meeting  
At its 49th Session , the Technical Committee agreed that one day will be allocated for the Theme 
Meeting at the 50th Session with the following topics: (a) post clearance audit; and (b) the issues in 
the application of Article 7 of the Agreement.  
Due to the time constraints,  the Theme meeting was postponed to the 52nd session.   
Elections  
At its 50th/51st Session, the Technical  Committee elected Ms. S. M. MARTE of the Dominican Republic 
as Chairperson, Ms. Qianyu LIN and Mr. Laurent Blaise KABORE from China and B urkina Faso 
respec tively as Vice Chairpersons who will serve for the next year.  
Dates of the 52nd TCCV Session  
The dates of the 52nd Session of the T echnical Committee has been provisionally set for  
17-21 May 2021.  
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