G/VAL/W/232/Rev.12  
 
9 October 2020  
(20-6979) Page: 1/14 
Committee on Customs Valuation    
 
 
STATUS OF NOTIFICATIONS OF NATIONAL LEGISLATION ON  CUSTOMS  
VALUATION AND RESPONSE  TO THE CHECKLIST OF ISSUES  
NOTE BY THE SECRETARIAT1 
Revision  
1. Paragraph 2 of Article 22 of the Agreement on Customs Valuation (the Agreement) provides that 
Members shall inform the Committee of any changes in its laws and regulations relevant to the 
Agreement and in the administration of such laws and regulations.  In addition, Paragraph i) of the 
"Decision on Notification and circulation of nat ional legislation in accordance with Article  22 of the 
Agreement"2 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.  Finally, the 
Committ ee on Customs Valuation agreed that Members should respond in writing to the points 
contained in the checklist of issues.3 
2. At its meeting of 25 October 20124, the Committee on Customs Valuation agreed that the status 
of the notifications mentioned in paragraph 1 above, which was previously summarized as annexes to 
the Annual Review of the Agreement and Report to the Council for Trade in Goods, should be merged 
into a separate document.  Annex 1 to this document provides an overview of Members' notifica tions, 
with respect of national legislation on customs valuation  and replies to the checklist of issues , as of 
9 October  2020. 
3. At its meeting of 7 October 20155, the Chairperson of the Committee on Customs Valuation 
requested  the Secretariat to compile a list of documents which contain the questions and answers 
submitted on each national legislation.  Annex 2 to this document provides this information . 
_______________  
 
 
1 This document has been prepared under the Secretariat's own responsibility and is without prejudice to 
the positions of Members or to their rights and obligations under the WTO.  
2 Section B.2 of document G/VAL/5. Paragraph iii) of the same Decision provid es that WTO Members who 
were signatories of the Tokyo Round Code on Customs Valuation, and whose legislation had already been examined, 
a communication from those Members could be sent to the WTO Secretariat indicating that legislation notified under 
the Tokyo Round Customs Valuation Agreement remained valid under the WTO Customs Valuation Agreement with 
a specific reference to the document containing the legislation . See column 2 of the Annex.  
3 Section B.3 and Annex of document G/VAL/5.  
4 G/VAL/M/54, paragraphs 8.3 and 8.4.  
5 G/VAL/M/61, paragraph 1.88.   
  G/VAL/W/232/Rev.12  
 
- 2 - ANNEX  11 
 
Member  Members whose 
legislation  
had already been 
examined by the 
Tokyo Round 
Committee and which 
remained valid under 
the WTO Committee  
(G/VAL/M/1, 
paras.34 -35) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date  
Afghanistan       
Albania   G/VAL/N/1/ALB/1  09/07/2001  G/VAL/N/2/ALB/1  26/11/2007  
Angola           
Antigua and Barbuda           
Argentina  G/VAL/N/1/ARG/1  G/VAL/N/1/ARG/1  06/11/1996  VAL/2/Rev.2/Add.4  09/11/1987  
Armenia   G/VAL/N/1/ARM/1  06/08/2003  G/VAL/N/2/ARM/1  06/08/2003  
Australia  G/VAL/N/1/AUS/1  G/VAL/N/1/AUS/1  
G/VAL/N/1/AUS/2  28/08/1995  
19/12/2002  VAL/2/Rev.1/Add.12  +Suppl.1  12/04/1983  
Bahrain, Kingdom of   G/VAL/N/1/BHR/1  
G/VAL/N/1/BHR/2  06/05/2009  
15/10/2012  G/VAL/N/2/BHR/1  
  17/03/2008  
  
Bangladesh           
Barbados           
Belize   G/VAL/N/1/BLZ/1  29/05/2008  G/VAL/N/2/BLZ/1  26/05/2008  
Benin           
Bolivia, Plur inational  
State of   G/VAL/N/1/BOL/1  30/09/2002      
Botswana   VAL/1/Add.16  28/03/1985      
Brazil  G/VAL/N/1/BRA/1  G/VAL/N/1/BRA/1  
G/VAL/N/1/BRA/2  
G/VAL/N/1/BRA/3  21/10/1996  
30/11/1998  
14/03/2000  VAL/2/Rev.2/Add.3  11/05/1987  
Brunei Darussalam   G/VAL/N/1/BRN/1  26/10/2001  G/VAL/N/2/BRN/1  27/06/2002  
Burkina Faso   G/VAL/N/1/BFA/1  30/10/2002      
Burundi   G/VAL/N/1/BDI/1  03/10/2019      
Cabo Verde   G/VAL/N/1/CPV/1  
G/VAL/N/1/CPV/2  17/07/2012  
06/07/2015      
Cambodia   G/VAL/N/1/KHM/1  12/03/2010  G/VAL/N/2/KHM/1  24/10/2011  
Cameroon           
Canada  G/VAL/N/1/CAN/1  G/VAL/N/1/CAN/1  
G/VAL/N/1/CAN/2  29/01/1996  
14/11/1997  G/VAL/N/2/CAN/1  
  01/06/1999  
  
Central African Rep.           
 
1 Document symbols beginning with "VAL" are GATT documents issued under the Tokyo Round Committee on Customs Valuation. The tab le reflects the s ituation as of the 
date of circulation of this report.   
  G/VAL/W/232/Rev.12  
 
- 3 - Member  Members whose 
legislation  
had already been 
examined by the 
Tokyo Round 
Committee and which 
remained valid under 
the WTO Committee  
(G/VAL/M/1, 
paras.34 -35) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date  
Chad          
Chile  G/VAL/N/1/CHL/1  
G/VAL/N/1/CHL/2  24/11/2003  
25/02/2014  G/VAL/N/2/CHL/1  25/02/2014  
China   G/VAL/N/1/CHN/1  
G/VAL/N/1/CHN/2  
G/VAL/N/1/CHN/3  
G/VAL/N/1/CHN/4  
G/VAL/N/1/CHN/5  
G/VAL/N/1/CHN/6  05/07/2002  
16/06/2003  
24/09/2003  
07/06/2004  
11/04/2008  
12/04/2018  G/VAL/N/2/CHN/1  05/07/2002  
Colombia   G/VAL/N/1/COL/1  
G/VAL/N/1/COL/2  
G/VAL/N/1/COL/3  23/01/2001  
07/10/2014  
19/11/2014  G/VAL/N/2/COL/1  
G/VAL/N/2/COL/2  24/01/2001  
19/11/2014  
Congo           
Costa Rica   G/VAL/N/1/CRI/1  
G/VAL/N/1/CRI/2  
G/VAL/N/1/CRI/3  27/09/2000  
14/07/2011  
01/11/2013  G/VAL/N/2/CRI/1  
  28/09/2001  
  
Côte d'Ivoire   G/VAL/N/1/CIV/1  28/06/2002      
Cuba  G/VAL/N/1/CUB/1  25/04/2001  G/VAL/N/2/CUB/1  18/07/2002  
Dem. Rep. of Congo           
Djibouti           
Dominica   G/VAL/N/1/DMA/1  12/09/2001      
Dominican Republic   G/VAL/N/1/DOM/1  
G/VAL/N/1/DOM/2  10/07/2001  
16/10/2019  G/VAL/N/2/DOM/1  20/12/2019  
Ecuador   G/VAL/N/1/ECU/1  
G/VAL/N/1/ECU/2  
G/VAL/N/1/ECU/2/Rev.1  
G/VAL/N/1/ECU/3  28/08/1995  
06/11/1995  
01/03/1996  
19/02/2013  G/VAL/N/2/ECU/1  01/11/2011  
Egypt   G/VAL/N/1/EGY/1  27/04/2007  G/VAL/N/2/EGY/1  26/04/2007  
El Salvador           
Eswatini   G/VAL/N/1/SWZ/1  25/04/2007  G/VAL/N/2/SWZ/1  07/06/2001  
European Union  G/VAL/N/1/EEC/1  G/VAL/N/1/EEC/1  
G/VAL/N/1/EEC/1/Rev.1  
G/VAL/N/1/EU/1  17/11/1995  
06/12/1995  
30/06/2020  VAL/2/Rev.1/Add.6 +Suppl.1  29/10/1981  
Fiji  G/VAL/N/1/FJI/1  
G/VAL/N/1/FJI/2  02/04/1997  
01/04/1998  G/VAL/N/2/FJI/1  02/04/1997  
Gabon   G/VAL/N/1/GAB/1  15/10/1999       
  G/VAL/W/232/Rev.12  
 
- 4 - Member  Members whose 
legislation  
had already been 
examined by the 
Tokyo Round 
Committee and which 
remained valid under 
the WTO Committee  
(G/VAL/M/1, 
paras.34 -35) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date  
The Gambia2  G/VAL/N/1/GMB/1  
G/VAL/N/1/GMB/1/Add.1  11/04/2014  
10/09/2019  G/VAL/N/2/GMB/ 1 04/09/2019  
Georgia   G/VAL/N/1/GEO/1  22/04/2002      
Ghana           
Grenada           
Guatemala   G/VAL/N/1/GTM/1  30/09/2005      
Guinea   G/VAL/N/1/GIN/1  22/12/2014      
Guinea -Bissau           
Guyana           
Haiti          
Honduras   G/VAL/N/1/HND/1  06/11/2014  G/VAL/N/2/HND/1   06/11/2014  
Hong Kong, China  G/VAL/N/1/HKG/1  G/VAL/N/1/HKG/1  31/01/1996  Not applicable  
Iceland   G/VAL/N/1/ISL/1  20/10/1997  G/VAL/N/2/ISL/1  16/04/1999  
India G/VAL/N/1/IND/1  G/VAL/N/1/IND/1  
G/VAL/N/1/IND/2  
G/VAL/N/1/IND/3  
G/VAL/N/1/IND/4  15/01/1996  
29/03/1996  
15/07/2002  
21/02/2019  G/VAL/N/2/IND/1  
G/VAL/N/2/IND/1/Corr.1  
G/VAL/N/2/IND/2  15/07/2002  
22/07/2002  
21/02/2019  
Indonesia   G/VAL/N/1/IDN/1  27/09/2001      
Israel   G/VAL/N/1/ISR/1  
G/VAL/N/1/ISR/1/Corr.1  12/05/1998  
25/06/1999    
    
  
Jamaica   G/VAL/N/1/JAM/1  09/04/2001  G/VAL/N/2/JAM/1  06/04/2001  
Japan  G/VAL/N/1/JPN/1  G/VAL/N/1/JPN/1  
G/VAL/N/1/JPN/2  22/11/1995  
20/09/2013  VAL/2/Rev.1/Add.8  
G/VAL/N/2/JPN/1  
G/VAL/N/2/JPN/2  04/11/1981  
09/05/2000  
18/09/2013  
Jordan   G/VAL/N/1/JOR/1  02/10/2000  G/VAL/N/2/JOR/1  16/08/2000  
Kazakhstan   G/VAL/N/1/KAZ/1  
G/VAL/N/1/KAZ/2  07/06/2017  
12/09/2019  G/VAL/N/2/KAZ/1  07/10/2016  
Kenya   G/VAL/N/1/KEN/1  21/01/2002  G/VAL/N/2/KEN/1  21/01/2002  
Korea, Republic of  G/VAL/N/1/KOR/1  G/VAL/N/1/KOR/1  
G/VAL/N/1/KOR/2  28/09/1995  
27/04/2001  VAL/2/Rev.2/Add.1  21/04/1986  
Kuwait, the State of   G/VAL/N/1/KWT/1  14/12/2007      
Kyrgyz Republic   G/VAL/N/1/KGZ/1  
G/VAL/N/1/KGZ/2  03/11/2000  
24/09/2019  G/VAL/N/2/KGZ/1  15/03/2000  
 
2 See also document G/VAL/N/4/GMB/1 in which The Gambia notified the following: "The Gambia had delayed the application of this  Agreement since 1996 and in 2010 The 
Gambia had brought its laws, regulat ions and administrative procedures with the provisions of this Agreement".   
  G/VAL/W/232/Rev.12  
 
- 5 - Member  Members whose 
legislation  
had already been 
examined by the 
Tokyo Round 
Committee and which 
remained valid under 
the WTO Committee  
(G/VAL/M/1, 
paras.34 -35) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date  
Lao, People's 
Democratic Republic   G/VAL/N/1/LAO/1  
G/VAL/N/1/LAO/1/Add.1  10/07/2013  
02/08/2013      
Lesotho   VAL/1/Add.21  
G/VAL/N/1/LSO/1  28/11/1986  
18/10/2013  VAL/2/Rev.2/Add.2  02/12/1986  
Liberia       
Liechtenstein   G/VAL/N/1/LIE/1  06/11/1996  Not Applicable  
Macao, China   G/VAL/N/1/MAC/1  
G/VAL/N/1/MAC/2  09/05/1996  
22/04/2013  G/VAL/N/2/MAC/1  
  22/04/2013  
  
Madagascar   G/VAL/N/1/MDG/1  09/04/2001      
Malawi  G/VAL/N/1/MWI/1  G/VAL/N/1/MWI/1  
G/VAL/N/1/MWI/ 2 07/04/1998  
04/05/2017  G/VAL/N/2/MWI/1   03/07/2017  
Malaysia   G/VAL/N/1/MYS/1  08/06/2001  G/VAL/N/2/MYS/1  08/06/2001  
Maldives           
Mali  G/VAL/N/1/MLI/1  04/03/2013     
Mauritania           
Mauritius   G7VAL/N/1/MUS/1  27/09/2001  G/VAL/N/2/MUS/1  26/09/2001  
Mexico   G/VAL/N/1/MEX/1  
G/VAL/N/1/MEX/1/Rev.1  02/07/2004  
19/08/2004  VAL/2/Rev.2/Add.8  
G/VAL/N/2/MEX/1  
G/VAL/N/2/MEX/1/Corr.1  13/02/1995  
02/07/2004  
19/08/2004  
Moldova, Rep. of   G/VAL/N/1/MDA/1  
G/VAL/N/1/MDA/2  
G/VAL/N/1/MDA/3  01/02/2002  
07/11/2013  
01/05/2014  G/VAL/N/2/MDA/1  01/02/2002  
Mongolia           
Montenegro   G/VAL/N/1/MNE/1  15/12/2014  G/VAL/N/2/MNE/1  22/12/2014   
Morocco   G/VAL/N/1/MAR/1  
G/VAL/N/1/MAR/1/Rev.1  
G/VAL/N/1/MAR/1/Rev.1
/Corr.1  
G/VAL/N/1/MAR/2  12/11/1998  
24/03/1999  
01/04/1999  
17/02/2003  G/VAL/N/2/MAR/1  19/11/1998  
Mozambique   G/VAL/N/1/MOZ/1  04/07/2005      
Myanmar   G/VAL/N/1/MMR/1  14/03/2019   G/VAL/N/2/MMR/1  21/10/2019  
Namibia   G/VAL/N/1/NAM/1  28/07/1999      
Nepal   G/VAL/N/1/NPL/1  30/06/2015      
New Zealand  G/VAL/N/1/NZL/1  G/VAL/N/1/NZL/1  28/08/1995  VAL/2/Rev. 1/Add. 10 02/12/1986  
Nicaragua   G/VAL/N/1/NIC/1  12/10/2012  G/VAL/N/2/NIC/1  
G/VAL/N/2/NIC/2  12/10/2012  
04/08/2017   
  G/VAL/W/232/Rev.12  
 
- 6 - Member  Members whose 
legislation  
had already been 
examined by the 
Tokyo Round 
Committee and which 
remained valid under 
the WTO Committee  
(G/VAL/M/1, 
paras.34 -35) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date  
Niger   G/VAL/N/1/NER/1  04/10/2019      
Nigeria   G/VAL/N/1/NGA/1  05/09/2008  G/VAL/N/2/NGA/1  03/09/2008  
North Macedonia   G/VAL/N/1/MKD/1  06/11/2006  G/VAL/N/2/MKD/1  16/02/2005  
Norway  G/VAL/N/1/NOR/1  G/VAL/N/1/NOR/1  
G/VAL/N/1/NOR/2  31/01/1996  
18/05/2009  VAL/2/Rev.1/Add. 7 12/10/1982  
Oman   G/VAL/N/1/OMN/1  
G/VAL/N/1/OMN/2  25/01/2001  
08/09/2008  G/VAL/N/2/OMN/1  08/09/2008  
Pakistan   G/VAL/N/1/PAK/1  15/05/2001      
Panama   G/VAL/N/1/PAN/1  08/10/1998  G/VAL/N/2/PAN/1  08/10/1998  
Papua New Guinea           
Paraguay   G/VAL/N/1/PRY/1  21/09/2004      
Peru  G/VAL/N/1/PER/1  
G/VAL/N/1/PER/2  
G/VAL/N/1/PER/3  
G/VAL/N/1/PER/4  25/10/2001  
16/02/2004  
23/05/2005  
02/11/2010  G/VAL/N/2/PER/1  03/11/2010   
Philippines   G/VAL/N/1/PHL/1  05/10/2001  G/VAL/N/2/PHL/1  23/08/2004  
Qatar   G/VAL/N/1/QAT/1  01/06/2005  G/VAL/N/2/QAT/1  24/10/2005  
Russian Federation   G/VAL/N/1/RUS/1  
G/VAL/N/1/RUS/2  
G/VAL/N/1/RUS/3  
G/VAL/N/1/RUS/2/Add.1  
G/VAL/N/1/RUS/3/Add.1  
G/VAL/N/1/RUS/1/Add.1  
G/VAL/N/1/RUS/4  
G/VAL/N/1/RUS/4/Add.1  
G/VAL/N/1/RUS/5  17/10/2012  
28/04/2014  
13/10/2014  
03/12/2014  
03/12/2014  
02/11/2015  
23/05/2019  
14/06/2019  
16/10/2019  G/VAL/N/2/RUS/1  
G/VAL/N/2/RUS/2  02/10/2012  
23/05/2019  
Rwanda   G/VAL/N/1/RWA/1  29/02/2012  G/VAL/N/2/RWA/1  29/02/2012  
Saint Kitts and Nevis           
Saint Lucia           
Saint Vincent & the 
Grenadines   G/VAL/N/1/VCT/1  03/04/2009  G/VAL/N/2/VCT/1  29/01/2009  
Samoa           
Saudi Arabia, 
Kingdom of   G/VAL/N/1/SAU/1  06/02/2007  G/VAL/N/2/SAU/1  08/01/2007  
Senegal   G/VAL/N/1/SEN/1  27/09/2001      
Seychelles        
  G/VAL/W/232/Rev.12  
 
- 7 - Member  Members whose 
legislation  
had already been 
examined by the 
Tokyo Round 
Committee and which 
remained valid under 
the WTO Committee  
(G/VAL/M/1, 
paras.34 -35) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date  
Sierra Leone           
Singapore   G/VAL/N/1/SGP/1  13/10/1997  G/VAL/N/2/SGP/1  10/10/1997  
Solomon Islands   G/VAL/N/1/SLB/1  13/10/2016      
South Africa    G/VAL/N/1/ZAF  
G/VAL/N/1/ZAF/1  
G/VAL/N/1/ZAF/2  30/08/1996  
20/11/2014  
15/01/2015  VAL/2/Rev.1/Add.13  
G/VAL/N/2/ZAF/1  06/04/1984  
22/12/2014  
Sri Lanka   G/VAL/N/1/LKA/1  
G/VAL/N/1/LKA/1/Corr.1  11/05/2015   
20/05/2015  G/VAL/N/2/LKA/1   11/05/2015   
Suriname   G/VAL/N/1/SUR/1  27/01/1999      
Switzerland  G/VAL/N/1/CHE/1  G/VAL/N/1/CHE/1  28/08/1995  Not applicable  
Chinese Taipei   G/VAL/N/1/TPKM/1  
  01/07/2002  
  G/VAL/N/2/TPKM/1  
G/VAL/N/2/TPKM/2  13/06/2002  
12/09/2002  
Tajikistan           
Tanzania   G/VAL/N/1/TZA/1  14/11/2006  G/VAL/N/2/TZA/1  03/04/2004  
Thailand   G/VAL/N/1/THA/1  23/07/2003  G/VAL/N/2/THA/1  06/10/2003  
Togo  G/VAL/N/1/TGO/1  16/09/2019      
Tonga    G/VAL/N/1/TON/1  09/09/2020       
Trinidad and Tobago   G/VAL/N/1/TTO/1  12/11/1998  G/VAL/N/2/TTO/1  12/11/1998  
Tunisia   G/VAL/N/1/TUN/1  
G/VAL/N/1/TUN/2  
G/VAL/N/1/TUN/2/Rev.1  
G/VAL/N/1/TUN/3  25/04/2002  
28/04/2009  
18/05/2009  
12/05/2011    
Turkey  G/VAL/N/1/TUR/1  G/VAL/N/1/TUR/1  
G/VAL/N/1/TUR/2  31/10/1995  
18/05/2000  G/VAL/N/2/TUR/1  
  25/04/2001  
  
Uganda   G/VAL/N/1/UGA/1  07/10/2005      
Ukraine   G/VAL/N/1/UKR/1  
G/VAL/N/1/UKR/2  18/06/2008  
10/08/2012  G/VAL/N/2/UKR/1  
  29/05/2008  
  
United Arab Emirates           
United States of 
America  G/VAL/N/1/USA/1  G/VAL/N/1/USA/1  01/04/1996  VAL/2/Rev.1/Add.1  16/07/1981  
Uruguay   G/VAL/N/1/URY/1  
G/VAL/N/1/URY/2  19/01/2001  
05/11/2012  G/VAL/N/2/URY/1  19/04/2001  
Vanuatu   G/VAL/N/1/VUT/1  18/12/2019      
Venezuela, Bol. Rep. 
of  G/VAL/N/1/VEN/1  22/01/2002  G/VAL/N/2/VEN/1  21/01/2002  
Viet Nam            
  G/VAL/W/232/Rev.12  
 
- 8 - Member  Members whose 
legislation  
had already been 
examined by the 
Tokyo Round 
Committee and which 
remained valid under 
the WTO Committee  
(G/VAL/M/1, 
paras.34 -35) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date  
Yemen       
Zambia   G/VAL/N/1/ZMB/1  05/10/2000      
Zimbabwe  G/VAL/N/1/ZWE/1  G/VAL/N/1/ZWE/1  28/09/1995  VAL/2/Rev.2/Add.5  11/04/1988   
  G/VAL/W/232/Rev.12  
 
- 9 - ANNEX 2  
List of Questions and Replies in the G/VAL/W/ Series  
Member  Document Symbol  Date  Title 
 
Albania  G/VAL/W/176  
G/VAL/W/178  27 April 2009  
29 May 2009  Questions from Canada to Albania, Belize, and Nigeria  
Response  from Albania to Canada  
Armenia  G/VAL/W/128  
G/VAL/W/146  
G/VAL/W/208  
G/VAL/W/213  
G/VAL/W/214  
G/VAL/W/316  8 October 2003  
7 April 2005  
20 October 2011  
20 March 2012  
7 June 2012  
20 November 2018  Questions from the United States  to Armenia, India, and Thailand  
Response  from Armenia to the United States  
Questions from the United States  Armenia  
Response  from Armenia to the United States  
Questions from Canada to Armenia  
Response  from Armenia to  Canada  
Bahrain, Kingdom of  G/VAL/W/181  
G/VAL/W/191  
G/VAL/W/201  
G/VAL/W/217  
G/VAL/W/223  
G/VAL/W/308  
G/VAL/W/310  
G/VAL/W/3171 
G/VAL/W/349  
G/VAL/W/350  10 June 2009  
5 May 2010  
3 February 2011  
15 October 2012  
3 May 2013  
2 November 2017  
23 April 2018  
29 November 2018  
30 October 2019  
30 October 2019  Questions from the United States  to Bahrain, St. Vincent and the Grenadines , and Thailand  
Response  from Bahrain to the United States   
Follow -up questions from the United States  to Bahrain and Cambodia  
Response  from Bahrain to the United States  
Questions from the United States  to Bahrain  
Response  from Bahrain to the United States   
Questions from the United States to Bahrain  
Questions from Canada to Bahrain  
Responses from Bahrain to the United States  
Response from Bahrain to Canada  
Belize  G/VAL/W/175  
G/VAL/W/176  
G/VAL/W/183  
G/VAL/W/188  
G/VAL/W/272  
G/VAL/W/272/Corr.1  
G/VAL/W/326  
G/VAL/W/330  27 January 200 9 
27 April 2009  
4 September 2009  
11 November 2009 
22 September 2015  
28 September 2015  
2 April 2019  
17 May 2019  Questions from the United States to Belize, Egypt, and Nigeria  
Questions from Canada to Albania, Belize, and Nigeria  
Response from Belize to Canada  
Questions from the United States  to Belize, Egypt, Norway, Tunisia and Ukraine  
Questions from the United States  to Belize  
Questions from the United States  to Belize  
Response  from Belize to the United States   
Follow -up questions from the United States to Belize  
Brazil  G/VAL/W/35  9 July 1999  Questions from Costa Rica to Brazil  
Burundi  G/VAL/W/361  30 June 2020  Questions from the United States to Burundi  
Cabo Verde  G/VAL/W/224  
G/VAL/W/239  
G/VAL/W/244  
G/VAL/W/263  
G/VAL/W/270  
G/VAL/W/295  6 May 2013  
4 October 2013  
2 May 2014  
2 June 2015  
22 September 2015  
31 October 2016  Questions from the United States  to Cabo Verde  
Response  from Cabo Verde to the United States   
Follow -up questions from the United States   
Response  from Cabo Verde to the United States  
Questions from the United States  to Cabo Verde  
Response  from Cabo Verde to the United States   
 
1 This document was subsequently re -issued as G/VAL/W/323.   
  G/VAL/W/232/Rev.12  
 
- 10 - Member  Document Symbol  Date  Title 
 
Cambodia  G/VAL/W/193  
G/VAL/W/195  
G/VAL/W/201  
G/VAL/W/209  
G/VAL/W/216  
G/VAL/W/222  21 May 2010  
27 September 2010  
3 February 2011  
24 October 2011  
11 June 2012  
4 March 2013  Questions from the United States  to Cambodia  
Response  from Cambodia to the United States   
Follow -up questions from the United States  to Bahrain and Cambodia  
Response  from Cambodia to the United States   
Questions from the United States  to Cambodia  
Response  from Cambodia to the United States  
China  G/VAL/W/127  
G/VAL/W/134  
G/VAL/W/137  
G/VAL/W/141  
G/VAL/W/145  
G/VAL/W/147  
G/VAL/W/168  
G/VAL/W/184  
G/VAL/W/192  
G/VAL/W/198  
G/VAL/W/205  
G/VAL/W/243  
G/VAL/W/315  
G/VAL/W/3182 
G/VAL/W/327  
G/VAL/W/331  
G/VAL/W/332  
G/VAL/W/347  
G/VAL/W/353  3 October 2003  
22 March 2004  
14 October 2004  
25 October 2004  
4 April 2005  
7 April 2005  
23 May 2008  
15 October 2009  
21 May 2010  
4 November 2010  
19 October 2011  
24 April 2014  
12 November 2018  
29 November 2018  
1 May 2019  
22 May 2019  
22 May 2019  
23 October 2019  
30 June 2020  Questions  from the United States  to China  
Questions from the United States  to China  
Questions from the United States  to China  
Response from China to the United States  
Follow-up questions from the United States  to China  
Response from China to the United States    
Questions from the United States  to China  
Response from China to the United States    
Follow -up questions from the United States  to China  
Response  from China to the United States  
Follow -up questions from the United States  to China  
Response  from China to the United States   
Questions from the United States  to China  
Questions from Canada to China   
Response  from China to the United States   
Responses from China to Canada  
Follow -up questions from the United States to China  
Responses from China to the  United States  
Questions from the United States to China  
Colombia  G/VAL/W/258  
G/VAL/W/258/Rev.1  
G/VAL/W/276  
G/VAL/W/290  
G/VAL/W/296  18 May 2015  
3 June 2015  
1 October 2015  
26 April 2016  
3 November 2016  Questions from the United States  to Colombia  
Questions from the United States  to Colombia  
Questions from the United States to Colombia  
Questions from Canada and Honduras to Colombia  
Response  from Colombia to Canada and Honduras   
Costa Rica  G/VAL/W/211  8 November 2011  Questions from the United States  to Costa Rica  
Dominican Republic  G/VAL/W/355  30 June 2020  Questions from the United States to the Dominican Republic  
Ecuador  G/VAL/W/220  
G/VAL/W/226  
G/VAL/W/260  
G/VAL/W/277  15 October 2012  
24 May 2013  
18 May 2015  
6 October 2015  Questions from the United States  to Ecuador  
Response  by Ecuador to the United States  
Questions from the United States  to Ecuador  
Response  from Ecuador to the United States    
 
2 This document was subsequently re -issued as G/VAL/W/324 . 
  
  G/VAL/W/232/Rev.12  
 
- 11 - Member  Document Symbol  Date  Title 
 
Egypt  G/VAL/W/166  
G/VAL/W/169  
G/VAL/W/175  
G/VAL/W/177  
G/VAL/W/188  
G/VAL/W/189  
G/VAL/W/299  
G/VAL/W/342  
G/VAL/W/348  13 November 2007  
17 June 2008  
27 January 2009  
6 May 2009  
11 November 2009  
3 March 2010  
4 May 2017  
11 October 2019  
29 October 2019  Questions from the United States  to Egypt  
Response  from Egypt to the United States  and Canada  
Questions from the United States to Egypt   
Response  from Egypt to the United States  and Canada  
Questions from the United States to Belize, Egypt, Norway, Tunisia and Ukraine  
Response  from Egypt to the United States   
Request from the United States  to Egypt  
Question from the United States to Egypt (PSI)  
Response from Egypt to the United States  
European Union  G/VAL/W/66  7 April 2000  Response  from the E uropean Union to questions raised by India 
The Gambia  G/VAL/W/245  
G/VAL/W/334  2 May 2014  
4 September 2019  Questions from the  United States to The Gambia  
Responses from The Gambia to the United States  
Guinea  G/VAL/W/266  22 September 2015  Questions from the United States  to Guinea  
Honduras  G/VAL/W/268  22 September 2015  Questions from the United States  to Honduras  
India G/VAL/W/8  
G/VAL/W/14  
G/VAL/W/19  
G/VAL/W/23  
G/VAL/W/104  
G/VAL/W/128  
G/VAL/W/133  
G/VAL/W/139  
G/VAL/W/148  
G/VAL/W/167  
G/VAL/W/173  
G/VAL/W/338  
G/VAL/W/339  6 June 1996  
1 November 1996  
27 May 1997  
29 October 1997  
21 October 2002  
8 October 2003  
11 March 2004  
14 October 2004  
18 April 2005  
13 May 2008  
29 October 2008  
10 October 2019  
10 October 2019  Questions from the United States  to India  
Response  from India to the United States  
Follow -up questions to India from the United States  
Response  from India to the United States  
Questions from Mexico to India  
Questions from the United States  to Armenia, India, and Thailand  
Response  from India to th e European Union and the United States   
Questions from the United States  to India  
Follow -up Response  from India to the United States   
Questions from the United States  to India and Indonesia  
Response  from India to the United States  
Questions from the Unit ed States to India  
Questions from Canada to India  
Indonesia  G/VAL/W/167  
G/VAL/W/180  
G/VAL/W/237  
G/VAL/W/256  
G/VAL/W/257  
G/VAL/W/257/Corr.1  
G/VAL/W/278  
G/VAL/W/309  
G/VAL/W/314  
G/VAL/W/357  13 May 2008  
10 June 2009  
18 September 2013  
31 March 2015  
31 March 2015  
22 April 2015  
6 October 2015  
2 November 2017  
12 November 2018  
30 June 2020  Questions from the United States  to India and Indonesia  
Questions from the United States  to Indonesia  
Questions from the United States  to Indonesia ( PSI) 
Response  to the United States  
Response  to the United States   
Response  to the United States   
Follow -up questions from the United States  to Indonesia ( PSI) 
Response  from Indonesia to the United States   
Questions from the United States  to Indonesia  
Questions from the United States to Indonesia  
Kazakhstan  G/VAL/W/302  
G/VAL/W/343  19 October 2017  
21 October 2019  Questions from the United States  to Kazakhstan  
Questions from the United States to Kazakhstan  
Kyrgyz Republic  G/VAL/W/341  10 October 2019 Questions from the United States to the Kyrgyz Republic  
Malawi  G/VAL/W/303  19 October 2017  Questions from the United States  to Malawi   
  G/VAL/W/232/Rev.12  
 
- 12 - Member  Document Symbol  Date  Title 
 
Mali G/VAL/W/238  
G/VAL/W/255  
G/VAL/W/262  
G/VAL/W/282  
G/VAL/W/283  24 September 2013  
19 November 2014  
19 May 2015 
17 November 2015  
1 April 2016  Questions from Canada to Mali  
Response  from Mali to Canada  
Follow -up questions from the United States  to Mali  
Response  from Mali to the United States  
Response  from Mali to the follow -up questions from the United States  
Mexico  G/VAL/W/114  
G/VAL/W/121  
 
G/VAL/W/129  
G/VAL/W/132  
G/VAL/W/138  
G/VAL/W/153  13 November 2002  
10 June 2003  
 
8 October 2003  
10 March 2004  
22 October 2004  
27 October 2005  Questions from Guatemala to Mexico  
Response from Mexico to the questions submitted in the Committee on Customs Valuation 
with regard to the Mechanism of Estimated Prices applied by Mexico  
Questions from the United States  to Mexico  
Response  from Mexico to the United States  
Questions from t he United States  to Mexico  
Questions from the United States  to Mexico  
Moldova, Rep. of  G/VAL/W/259  
G/VAL/W/285  18 May 2015  
14 Ap ril 2016  Questions from the United States  to Moldova  
Response  from Moldova to the United States   
Montenegro  G/VAL/W/267  
G/VAL/W/279  
G/VAL/W/284  22 September 2015  
7 October 2015  
1 April 2016  Questions from the United States  to Montenegro  
Response  from Montenegro to the United States   
Response  from Montenegro to the United States   
Myanmar  G/VAL/W/329  
G/VAL/W/344  17 April 2019  
21 October 2019  Questions from the United States to Myanmar  
Responses from Myanmar to the United States  
Nepal  
 G/VAL/W/286  
G/VAL/W/300  
G/VAL/W/301  14 April 2016  
23 May 2017  
19 October 2017  Questions from the United States  to Nepal  
Response  from Nepal to the United States   
Follow -up questions from the United States  to Nepal  
Nicaragua  G/VAL/W/261  
G/VAL/W/265  
G/VAL/W/273  
G/VAL/W/281  
G/VAL/W/289  
G/VAL/W/294  18 May 2015  
26 June 2015  
22 September 2015  
17 November 2015  
15 April 2016  
27 October 2016  Questions from the United States  to Nicaragua  
Response  from Nicaragua to the United States   
Additional q uestions from the United States  to Nicaragua  
Response  from Nicaragua to the United States   
Follow -up questions from the United States  to Nicaragua  
Response from Nicaragua to the United States   
Niger  G/VAL/W/358  30 June 2020  Questions from the United States to Niger  
Nigeria  G/VAL/W/175  
G/VAL/W/176  
G/VAL/W/321  
G/VAL/W/322  
G/VAL/W/325  
G/VAL/W/337  
G/VAL/W/351  
G/VAL/W/352  
G/VAL/W/356  27 January 2009  
27 April 2009  
10 January 2019  
10 January 2019  
28 March 2019  
10 October 2019  
3 December 2019  
3 December 2019  
30 June 2020  Questions from the United States  to Belize, Egypt, and Nigeria  
Questions from Canada to Albania, Belize, and Nigeria  
Response  from Nigeria to the United States   
Response  from Nigeria to Canada  
Follow -up questions from Canada to Nigeria  
Questions from the United States to Nigeria  
Responses from Nigeria to Canada  
Respo nses from Nigeria to the United States  
Questions from the United States to Nigeria  
Norway  G/VAL/W/188  
G/VAL/W/194  11 November 2009  
22 September 2010  Questions from the United States  to Belize, Egypt, Norway, Tunisia and Ukraine  
Response  from Norway to the United States    
  G/VAL/W/232/Rev.12  
 
- 13 - Member  Document Symbol  Date  Title 
 
Russian Federation  G/VAL/W/287  
G/VAL/W/333  
G/VAL/W/333/Corr.1  
G/VAL/W/333/Corr.2  
G/VAL/W/336  
G/VAL/W/360  15 April 2016  
29 May 2019  
17 June 2019  
18 June 2019  
10 October 2019  
30 June 2020  Questions from the United States  to the Russian Federation  
Responses  from the Russian Federation to the United States  
Responses  from the Russian Federation to the United States  
Responses  from the Russian Federation to the United States  
Questions from the United States to the Russian Fede ration  
Questions from the United States to the Russian Federation  
Rwanda  G/VAL/W/215  8 June 2012  Questions from the United States  to Rwanda  
Saint Lucia  G/VAL/W/354  30 June 2020  Questions from the United States to Saint Lucia  
Saint Vincent & the 
Grenadines  G/VAL/W/181  
G/VAL/W/250  10 June 2009  
9 October 2014  Questions from the United States  to Bahrain, St. Vincent and the Grenadines , and Thailand  
Response  from St. Vincent and the Grenadines to the United States   
Singapore  G/VAL/W/26  4 May 1998  Questions from the European Communities to Singapore  
Slovenia  G/VAL/W/9  
G/VAL/W/10  6 June 1996  
24 July 1996  Questions from the United States  to Slovenia  
Response from Slovenia to the U nited States  
Solomon Islands  G/VAL/W/298  4 May 2017  Questions from the United States  to the Solomon Islands  
South Africa  G/VAL/W/271  
G/VAL/W/280  22 September 2015  
30 October 2015  Questions from the United States  to South Africa  
Response from South Africa to the United States   
Sri Lanka  G/VAL/W/269  
G/VAL/W/291  
G/VAL/W/ 297 
G/VAL/W/304  
G/VAL/W/ 313 
G/VAL/W/320  
G/VAL/W/328  22 September 2015  
17 May 2016  
4 May 2017   
19 October 2017  
12 November 2018  
21 December 2018  
17 May 2019  Questions from the United States to Sri Lanka  
Response  from Sri Lanka to the United States  
Follow -up questions from the United States to Sri Lanka  
Response  from Sri Lanka to the Unite d States  
Follow -up questions from the United States to Sri Lanka  
Respo nse from Sri Lanka to the U nited States  
Follow -up questions from the United States to Sri Lanka  
Tajikistan  G/VAL/W/319  7 December 2018  Questions from Ukraine to Tajikistan  
Thailand  G/VAL/W/128  
G/VAL/W/130  
G/VAL/W/143  
G/VAL/W/158  
G/VAL/W/160  
 
G/VAL/W/164  
G/VAL/W/165  
G/VAL/W/174  
G/VAL/W/181  
G/VAL/W/190  8 October 2003  
23 February 2004  
1 November 2004  
9 October 2006  
11 June 2007  
 
22 October 2007  
13 November 2007  
29 October 2008  
10 June 2009  
27 April 2010  Questions from the United States to Armenia, India and Thailand  
Response from Thailand to the United States  
Follow -up questions from the United States to Thailand  
Response from Thailand to  the United States  
Questions from the United States and the European Communities regarding Thailand's  
customs valuation of alcoholic beverages imports  
Questions from the Philippines regarding Thailand's customs valuation of cigarettes imports  
Questions from the United States regarding Thailand's Legislation  
Thailand's response to the United States  
Questi ons from the United States to Bahrain, St. Vincent and the Grenadines , and Thailand  
Response from Thailand to the United States  
Togo G/VAL/W/340  15 October 2019  Question from Canada to Togo  
Tunisia  G/VAL/W/188  
G/VAL/W/202  
G/VAL/W/206  
G/VAL/W/228  
G/VAL/W/236  
G/VAL/W/246  11 November 2009  
12 May 2011  
19 October 2011  
20 June 2013  
18 September 2013  
15 May 2014  Questions from the United States to Belize, Egypt, Norway, Tunisia and Ukraine  
Response  from Tunisia to the United States  
Follow -up questions from the United States to Tunisia  
Response from Tunisia to t he United States  
Follow -up questions from the United States to Tunisia  
Response by Tunisia to the United States   
  G/VAL/W/232/Rev.12  
 
- 14 - Member  Document Symbol  Date  Title 
 
Ukraine  G/VAL/W/179  
G/VAL/W/182  
G/VAL/W/188  
G/VAL/W/199  
G/VAL/W/200  
G/VAL/W/200/Corr.1  
G/VAL/W/207  
G/VAL/W/212  
G/VAL/W/221  
G/VAL/W/230  
G/VAL/W/235  
G/VAL/W/247  
G/VAL/W/248  
G/VAL/W/288  10 June 2009  
2 July 2009  
11 November 2009  
11 November 2010  
3 February 2011  
8 Febr uary 2011  
19 October 2011  
8 November 2011  
21 January 2013  
2 August 2013  
18 September 2013  
20 June 2014  
25 September 2014  
18 April 2016  Questions from the European Communities to Ukraine  
Response from Ukraine to the European Communities  
Questions from the United States to Belize, Egypt, Norway, Tunisia and Ukraine  
Questions from Norway to Ukraine  
Response from Ukraine to t he United States  
Response from Ukraine to the United States  
Follow -up questions from th e United States to Ukraine  
Response from Ukraine to the United States  
Questions from the United States to Ukraine  
Response  from Ukraine to the United States  
Follow -up questions from the United States to Ukraine  
Response  from Ukraine to the United States   
Response  from Ukraine to Norway  
Updated Response  from Ukraine to Norway  
Uruguay  G/VAL/W/264  10 June 2015  Response  from Uruguay to questions posed by the E uropean Union 
Vanuatu  G/VAL/W/359  30 June 2020  Question from the United States to Vanuatu  
 
__________