G/VAL/W/361  
 
30 June 2020  
(20-4552) 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  
BURUNDI  
Question s from the United States to Burundi regarding document G/VAL/N/1/ BDI/1 
The following submission, dated 25 June 2020, is being circulated at the request of the delegation 
of the United States.  
 
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The United States would like to thank Burundi for its notification of its customs valuation legislation 
contained in document G/VA L/N/1/BDI/1.   
The United States requests responses to the following questions on the notified measure, The East 
African Community Customs Management Act, 2004:  
Question 1  
The Committee on Customs Valuation has decided that Members should respond to the Ch ecklist of 
Issues found in the Annex to G/VAL/5. When can we expect Burundi to submit its responses to the 
Checklist of Issues?   
Question 2 
Are there any efforts within the East African Community to revise or update the Customs 
Management Act or the Fourt h Schedule of the Act?  
Question 3 
Article 9 : Article 9(2) appears to implement CVA Article 10 on confidentiality, which requires the 
specific permission of the person providing the information to disclose any confidential information 
he or she provided fo r the purposes of customs valuation, except as required in the context of judicial 
proceedings. Article 9(2) provides an exception not only for disclosures required in court, but also 
"with the approval of the Commissioner. " On what basis would the Commissioner approve the 
disclosure of confidential information? What Burundi laws, regulations, or other measures govern 
the Commissioner 's actions in these circumstances and the treatment of the confidential 
information?   
Questi on 4 
Article 229 : In Article 229, with respect to release under a guarantee pending a decision on appeal, 
paragraph  (6) makes reference to payment of "any penalty that may be payable as determined by 
the Commissioner. " What is the basis for applying a penalty to an appealed transaction? Paragraph  2 
of Interpretive Note to Article 11 of the Customs Valuation Agreement1 (CVA) provides that an 
 
1 The Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.  G/VAL/W/361  
 
- 2 - 
 
  importer "shall not be subject to a fine or threat of fine " merely for exercisin g the right of appeal.  
Where is paragraph 2 of Interpretive Note to Article 11 incorporated in the notified measure, or 
Burundi 's law?  
Question 5 
Where in Burundi 's legislation does it provide, consistent with Article 11.2 of the CVA, for the right 
of appeal without penalty to a judicial authority?  
- Fourth Schedule   
Question 6 
1. CVA Article 15 defines "goods of the same class or kind " as "goods which fall within a group 
or range of goods produced by a particular industry or industry sector and includes identical or 
similar goods. " 
2. Although Paragraph 7 of the Fourth Schedule uses the term "goods of the same class or kind, " 
the term does not appear to be defined in Paragraph 1 or any other provision of the Fourth Schedule.  
Is a definition of "goods of the same class or kind " provided for in Burundi 's legislation?  If so, please 
identify the provision, and explain any differences between it and the definition provided under 
Article 15 of the CVA.   
Question 7 
CVA Article 6.2 provides that "No Member may require or compel any person not resident in its own 
territory to produce for examination, or to allow access to, any account or other record for the 
purposes of determining a computed value. " 
Question 8 
Paragra ph 7(2) of the Fourth Schedule provides, "A person who is not a resident in the Partner State 
may be required to or compelled to produce ... any account or other record for the purpose of 
determining a computed value. " Could Burundi please clarify whether this is an error in the notified 
measure? Does Burundi require non -residents to produce for examination records for the purposes 
of determining a computed value?  
Question 9 
The CVA Interpretive Note to Article 1, paragraph 1(a)(iii) gives an example of a r estriction that 
would not render a price actually paid or payable unacceptable. It reads as follows: "An example of 
such restrictions would be the case where a seller requires a buyer of automobiles not to sell or 
exhibit them prior to a fixed date which r epresents the beginning of a model year. " 
Question 10 
Part II of the Fourth Schedule in Note to Paragraph 2, Subparagraph (1)(a)(iii) restates this example 
but omits the phrase "prior to a fixed date which represents the beginning of a model year. " 
Please  explain why this phrase is omitted.   
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