G/VAL/W/37 5 
 
5 May 2021  
(21-3830) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
SOLOMON ISLANDS  
Questions from the United States to Solomon Islands  
regarding document G/VAL/ N/1/SLB/1/Add.1  
The following communication, dated 3  May 2021, is being circulated at the request of the delegation 
of the United States . 
_______________  
 
 
The United States would like to thank the Solomon Islands for notification of its customs valuation 
legislation contained in document G/VAL/N/1/SLB/1/Add.1, which provides 2010 amendments to 
the Solomon Islands’ Customs Valuation Act of 2009 notified in document G/VAL/N/1/SLB/1 . The 
United States requests responses to the following questions:  
Question 1:  
 
What is the objective for the amendments notified in document G/VAL/N/1/SLB/1/Add.1 that make 
allowance for “any other prescribed circumstances,” and “any other prescribed matter” in Articles 8, 
10, 11, and 13?  What is the basis in the WTO Cus toms Valuation Agreement (CVA) for these 
provisions?   
 
Question 2:  
 
Article 15(2)(e) of the CVA provides that goods produced by a different person shall be taken into 
account  only when there are no identical goods or similar goods produced by the same person as 
the goods being valued.  It appears that Article 15(2)(e) of the CVA is implemented for identical 
goods in Article 8(2) of the Customs Valuation Act of 2009, but not for  similar goods in Article 9.  Will 
the Solomon Islands amend Article 9 of the Customs Valuation Act of 2009 to include a provision 
similar to Article 8(2) in Article 9 to account for the application of Article 15(2)(e) to similar goods?   
 
Question 3:  
 
In do cument G/VAL/W/366, the Solomon Islands very helpfully answered U.S. questions regarding 
the Customs Valuation Act of 2009 notified in document G/VAL/N/1/SLB/1.  The Solomon Islands’ 
response to question 4 on computed value under Article 12 of the Customs V aluation Act of 2009 
indicates that Article 12(2)(e) incorporates CVA Article 8(1)(d).  However, Article 6 of the CVA only 
provides for the elements contained in CVA Article 8(2) to be added when the computed valuation 
method is used.  Will the Solomon Islan ds amend Article 12 of the Customs Valuation Act of 2009 to 
eliminate Article 12(2)(e)?  
 
Question 4:  
 
Please explain which provision in the Solomon Islands customs valuation legislation provides for 
confidentiality of information as provided under CVA Art icle 10?  
 G/VAL/W/37 5 
 
- 2 - 
 
  Question 5:  
 
Please explain which provision in the Solomon Islands customs valuation legislation provides for a 
right of appeal, without penalty, as provided under CVA Article 11?  
 
Question 6:  
 
Please explain which provision in the Solomon Isl ands customs valuation legislation allows for an 
importer to withdraw goods from customs before a final determination of customs value is made if 
the importer provides sufficient guarantee, as provided under CVA Article 13?  
 
Question 7:  
 
When can we expec t the Solomon Islands to submit its responses to the Checklist of Issues found 
in the Annex to the Decisions of the Committee on Customs Valuation in G/VAL/5?   
 
 
__________