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G/VAL/M/73  
 
7 July 2022  
(22-5255) Page: 1/23 
Committee on Customs Valuation    
 
MINUTES OF THE MEETING OF 17 MAY 2022  
CHAIRPERSON: MR  BUDDHI PRASAD  UPADHYAYA (NEPAL)  
The Chairperson  recalled that the proposed agenda for the meeting had been circulated in 
document s WTO/AIR/VAL/ 14 and WTO/AIR/VAL/1 4/Rev.1 . 
 
The Committee adopted  the agenda as follows:  
 
1   REPORT OF THE WORK OF THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION  ..... 2 
2   INFORMATION ON IMPLEME NTATION AND ADMINISTRATION OF THE AGREEMENT  .... 3 
2.1   Notification of National Legislation ................................ ................................ .................  3 
2.1.1   Afghanistan  ................................ ................................ ................................ ............  5 
2.1.2   Belize  ................................ ................................ ................................ .....................  5 
2.1.3   Benin  ................................ ................................ ................................ .....................  6 
2.1.4   Plurinational State of Bolivia  ................................ ................................ ......................  6 
2.1.5   Burundi  ................................ ................................ ................................ ..................  6 
2.1.6   Colomb ia ................................ ................................ ................................ ................  6 
2.1.7   Dominican Republic  ................................ ................................ ................................ .. 7 
2.1.8   El Salvador  ................................ ................................ ................................ .............  7 
2.1.9   European Union  ................................ ................................ ................................ ....... 7 
2.1.10    The Gambia  ................................ ................................ ................................ ..........  8 
2.1.11    Georgia  ................................ ................................ ................................ ................  8 
2.1.12    Guinea  ................................ ................................ ................................ .................  8 
2.1.13    Guatemala  ................................ ................................ ................................ ............  8 
2.1.14    Honduras  ................................ ................................ ................................ ..............  9 
2.1.15    Iceland ................................ ................................ ................................ .................  9 
2.1.16    India ................................ ................................ ................................ ....................  9 
2.1.17    Israel  ................................ ................................ ................................ .................  10 
2.1.18    Kazakhstan  ................................ ................................ ................................ .........  10 
2.1.19    Kyrgyz Republic  ................................ ................................ ................................ ... 10 
2.1.20   Malawi  ................................ ................................ ................................ ................  11 
2.1.21    Mongolia  ................................ ................................ ................................ .............  11 
2.1.22    Namibia  ................................ ................................ ................................ ..............  11 
2.1.23    Nepal  ................................ ................................ ................................ .................  11 
2.1.24    Niger  ................................ ................................ ................................ ..................  12 G/VAL/M/73  
 
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  2.1.25    Nigeria  ................................ ................................ ................................ ...............  12 
2.1.26    Paraguay  ................................ ................................ ................................ ............  12 
2.1.27    Russian Federation  ................................ ................................ ...............................  13 
2.1.28    Rwanda  ................................ ................................ ................................ ..............  13 
2.1.29    Saint Kitts and Nevis  ................................ ................................ ............................  13 
2.1.30    Solomon Islands  ................................ ................................ ................................ .. 13 
2.1.31    Sri Lanka  ................................ ................................ ................................ ............  14 
2.1.32    Togo ................................ ................................ ................................ ..................  14 
2.1.33    Tonga  ................................ ................................ ................................ ................  15 
2.1.34    United Kingdom  ................................ ................................ ................................ ... 15 
2.1.35    Vanuatu ................................ ................................ ................................ ..............  15 
2.1.36    Viet Nam  ................................ ................................ ................................ ............  16 
2.2   Concluding Agenda Item  B ................................ ................................ .........................  16 
3   INFORMATION ON THE APPLICATION OF DECISIONS OF THE COMMITTEE ON 
CUSTOMS VALUATION  ................................ ................................ ................................ ..... 16 
4   TECHNICAL ASSISTANCE  ................................ ................................ ............................  16 
4.1   Article  20.3 – Technical Assistance Activities  ................................ ................................ . 16 
4.2   Information on Technical Assistance by the WCO  ................................ ...........................  17 
5   PRESHIPMENT INSPECTION  ................................ ................................ .......................  17 
5.1   Status of Notifications by Members  ................................ ................................ .............  17 
5.2   Questions and Responses  ................................ ................................ ..........................  18 
5.2.1   China  ................................ ................................ ................................ ...................  18 
5.2.2   Indonesia  ................................ ................................ ................................ .............  18 
5.2.3   Saint Lucia  ................................ ................................ ................................ ............  18 
5.3   Information on the PSI  Programme Compiled by the TIC  Council  ................................ ..... 19 
6   OTHER BUSINESS  ................................ ................................ ................................ ....... 19 
6.1   Informal Experience -Sharing Session  ................................ ................................ ...........  19 
6.2   eAgenda  ................................ ................................ ................................ .................  19 
6.3   Next Meeting of the Committee  ................................ ................................ ..................  21 
7   ELECTION OF CHAIRPERSON  ................................ ................................ ......................  21 
ANNEX  ................................ ................................ ................................ ............................  22 
 
1  REPORT OF THE WORK OF THE TECHNICAL COMMITTEE ON CU STOMS VALUATION  
1.1.  The representative of the World Customs Organization  (WCO), Mr Jiabin Luo , reported on the 
work of the WCO Technical Committee on Customs Valuation (TCCV)  during the 54th Session , which 
had taken place from 3 to 5  May 2022. His report is contained in Annex  I to this document.  
1.2.  The representative of China  thanked  the WCO for its report  and noted its participation in  the 
discussions  of the TCCV on the technical questions and other relevant issues. As China had remarked 
at the TCCV  meeting, it was beneficial to review the notification s of valuation laws and regulations 
since it enabled  China  to learn about Member s' experience in implementing the  WTO Customs 
Valuation Agreement.  China encouraged other delegations  to get involved with the work of the TCCV.  
1.3.  The Committee took note  of the report  and statement made . G/VAL/M/73  
 
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  2  INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT  
2.1  Notification of National Legislation  
The Chairperson  recalled that, pursuant to Article  22 of the Customs Valuation Agreement 
(CVA) 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 customs valuation in one of  the three  official WTO  languages. They should also inform the 
Committee of any changes in their laws and regulations relevant to the CVA and in the administration 
of such laws and regulations. The notification procedures had been adopted by the Committee at its 
meeting of 12  May 1995 and were contained in section  B.2 of document  G/VAL/5.  
The Chairperson noted that document  G/VAL/ W/232/Rev.1 5 summarized the current status of 
notifications, as well as the status of questions and responses regarding legislati on. He also noted 
that the Plurinational State of  Bolivia and Georgia had submitted new customs legislation 
notifications , and that more than a dozen notifications containing questions or responses regarding 
customs legislation  were currently under the Committee 's review . The Chairperson further recalled 
that the situation regarding the consideration of Chinese Taipei 's legislation remained unchanged.  
The representative of China  thanked  Members that had submitted notification s on customs  
laws and regulat ions, responses to the checklist of issues , and responses to questions raised by 
other Members.  China welcomed the  increase in the number of agenda items compared with  the 
Committee's previous  meeting  since notification activities were essential to the promotion of the 
important WTO  principle of transparency.  China underscored that it valued  the principles of the WTO , 
the CVA, and the work of the Committee, and stated that it would  like to continue working with all 
Members of the Committ ee on the important issues on the Committee's agenda.  
The representative of Australia  joined China in thanking Members for their notifications , and 
particularly those Members, including the Plurinational State of Bolivia and Georgia, that had 
submitted the ir first  notifications to the Committee.  
The representative of the United States  noted  that the Committee ha d been accelerating its 
rate of notifications and responses to Member s' questions, despite the hardships and disruptions of 
the pandemic.  The US con sidered the  general trend of increased transparency and notifications in 
the Committee to be a positive example of how the Committee's work could  accelerate when 
Members  commit ted themselves to greater openness and communication.  It also show ed how the 
Committee could  actually close out some issues and move them off the agenda once there was a 
willingness  to answer each other's questions.  With this Committee as an example, the US wished to  
draw everyone's attention to the newly drafted proposal for enhan ced transparency and improved 
notification  compliance . Seeking to support a robust reform effort post -MC12, the co -sponsors of 
the proposal, "Procedures to Enhance Transparency and Improve Compliance with Notification 
Requirements Under WTO  Agreements ", had taken  a fresh approach and made significant changes 
to the proposal , changes  which had been shared with the General  Council in 
document  JOB/GC/204/Rev.9 -JOB/CTG/14/Rev.9.  The most significant change had been the 
elimination of all administrative measures . The US remarked that the proposal aim ed to help 
Members meet their commitments, and recognize d that all Members  at times experience d 
constraints that were beyond their control.  The US added that, lately, with so many new 
CVA notifications flowing through  the Committee, the U S knew those constraints first  hand.  Indeed, 
the US recognized  that many Members face d resource and capacity constraints and other challenges 
that could hinder their ability to prepare and submit notifications, and also noted that any Member 
could  seek specific technical assistance and capacity -building support to help them to submit their 
notifications, although there was no obligation to do so. The US co nsidered that t ransparency was a 
fundamental pillar of the WTO, and not just the agreements, understandings, and decisions under 
the Council for Trade in Goods ( CTG). The US noted  language in the MC12  proposal that allow ed for 
the expansion of work  in this  area, should Members so decide.  There was also language which call ed 
for the General Council to review, after three years , whether any technical changes made as a result 
of the Working Group's recommendations had made a difference  as it concerned transpar ency and 
notification compliance . There was also an opportunity for the General Council to direct that 
additional work be undertaken  in this area , if needed.  Importantly, the focus of the proposal 
remain ed a bottom -up, inclusive, Member -driven process, led by a Working Group open to all 
Members, which w ould identify and recommend improvements in notification processes and 
procedures that would benefit the entire Membership . In recent weeks, the proposal ha d garnered G/VAL/M/73  
 
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  a great deal of additional su pport, bringing the total number of co -sponsors to 29.  The proposal was 
a practical and incremental plan to improve notification practices and deliver meaningful progress 
on WTO  reform.  On behalf of the  proposal's co-sponsors , the US  welcome d Member s' support for 
this initiative.  
The representative of the Republic of Moldova  thanked the United States for its initiative on 
transparency  and noted that it had  joined as a co -sponsor and encourage d other Members to do so. 
Moldova considered that  the initiative would improve compliance with WTO notification obligations.  
The representative of the European Union  also welcome d the increase in the number of 
notifications to the Committee , and the replies to questions  posed regarding those notifications . This 
demonstrated that the C ommittee was working better and better.  As a co-sponsor , together with  
the US and others, the EU  called upon all Members to join the proposal for transparency to improve 
WTO compliance , and invite d those Members that had not yet submitted their notifications to do so, 
and to look for specific technical assistance support from the WTO  in that regard . 
The representative of the United Kingdom  stated that t he invasion of Ukraine was an 
outrageous  violation of international law that struck at the very heart of international cooperation, 
whether on customs matters or anything else. In the UK's view, b usiness as usual with countries 
that took part in such gross violation s of the princip les of the United Nations was simply not possible. 
The UK stated that it stood  in full solidarity with Ukraine.  
The representative of the European Union  noted that , at the informal General Council, as in all 
WTO fora, the EU has already cond emned, in the strongest  possible  terms, the Russian aggression 
against Ukraine. The EU also referred  to the joint statement explaining the measures that  the EU 
and other partners were adopting against Russia . The EU intended  to take further measures to hel p 
Ukraine and sanction Russia. Because of the invasion of Ukraine, the trade in goods in and from 
Ukraine was being strongly disrupted. The EU was greatly concerned about the trade impact of the 
illegal, premeditated , unprovoked , and unjustifiable aggressi on against  Ukraine by the 
Russian  Federation, in particular in relation to the supply of a number of commodities, notably 
agricultural products and fertilizer.  The food security situation was already dramatic for those directly 
involved in Ukraine. The impact of the Russian aggression has seriously  challenged food availability 
in some net food importing countries in particular. Transit  and customs  activities  were being  deeply 
affected . The EU  strongly  reject ed Russia's attempt to put the blame on international sanction s for 
the looming food security crisis that was directly caused by Russia's aggressions against Ukraine 
and its people. The EU  stated that the EU  and its member States st ood in full solidarity with Ukraine 
and its people.  
The representative of the United States  thank ed Members for their statements and reiterate d 
their strong support for Ukraine and the Ukrainian people in these unprecedented times. The US 
stated that it condemned  the premeditated and unprovoked attack on Ukraine  and called  upon Russia 
to immediately cease its use of force against Ukraine, and to refrain from any unlawful threats or 
use of force against any Member . The actions of Russia were incompatible with the rules -based 
system that Members ha d built and worked  to improve. The US added that Russia's conduct in 
perpetrating a war of aggression against Ukraine undermine d the rights of Ukraine at the WTO and 
was fundamentally incompatible with the WTO's values and princip les. 
The representative of Canada  condemn ed the military actions by the Russian Federation 
against the sovereign territory and people of Ukraine.  Canada stated that Russia's actions were 
hindering global economic recovery f rom COVID -19 and negatively impacting global food security.  
Canada stated that t he WTO exist ed as a rules -based organization, and Russia's unjustified war and 
other illegal actions demonstrate d a complete disregard for the most fundamental principles of 
international law.  Canada added that it would  continue to work closely with allies and partners, 
including Ukraine, to promote peace and security for all States and their citizens.  
The representative of Japan  wished to echo and add  its voice to the preceding  interventions 
on the Russian invasion.  Japan considered that Russia's aggression against Ukraine was a clear 
infringement of the sovereignty and territorial integrity of Ukraine and constitute d a grave breach of 
the United Nation's Charter, which prohibit ed the use of force. Moreover, it  was an attempt to 
unilaterally change the status quo by force , thus challenging the foundation of the international order 
on which the WTO was based. Japan had no tolerance for such an attempt.  Japan condemn ed G/VAL/M/73  
 
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  Russia's aggression in the strongest possible terms and urge d Russia to cease its military operations 
in Ukraine and withdraw its forces back to Russia immediately.  Japan stated that it stood in solidarity 
with Ukraine and its people and continue d to coope rate with members of the international community 
to improve the situation.  
The representative of Australia  joined other s in condemning Russia's unprovoked, unjust , and 
illegal invasion of Ukraine. Australia considered Russia's actions to be a gross violati on of 
international law, including the charter of the United Nations. Australia support ed Ukraine's  
sovereignty and territorial integrity and called  upon Russia to immediately withdraw its forces from 
Ukrainian territory.  
The representative of the Republic  of Korea  echoed the comments of previous speakers on 
the situation in Ukraine,  including their evaluation o f the situation and its impact. Korea stated that , 
like others,  it also strongly condemn ed Russia's armed invasion of Ukraine and the violation of t he 
princip les of the UN  Charter. Indeed, Korea considered that Ukraine's  sovereignty, territorial 
integrity , and political independence must be respected. In addition to  a humanitarian disaster , 
Russia's invasion was also disrupting the global trad ing system.  Therefore, Korea called for an  
immediate end to Russia's military action in Ukraine.  
The representative of the Republic of Moldova  strongly condemn ed the Russian aggression 
against Ukraine  and expressed its  support and solidarity with the people of Ukraine during these 
difficult times. Moldova expresse d its serious concerns over the impact of the war on the welfare of 
the local population as well as o n Ukraine's national econom y. Moldova's economy was also being 
seriously affected by disturbances in  supply chains and trading markets due to the cessation of 
exports and imports in the CIS region and high spikes in prices in commodities and services as a 
result of the war. Moldova offered all necessary support to the people of Ukraine fleeing this war.  
The representative of the Russian Federation  considered that the statements made on this 
topic went far beyond the meeting's agenda. Russia requested delegations to avoid  such political 
discussions and to abstain from providing  false information.  
The Committee took note  of the information and statements made.  
2.1.1   Afghanistan  
The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to Afghanistan's notificatio n of its national legislation,  which had been circulated in 
document  G/VAL/N/1/AFG/1.  Canada had posed its questions in document  G/VAL/ Q/AFG/1.  
The representative of Canada  looked  forward to receiving Afghanistan's  responses to the ir 
questions . 
The Committee took note  of the statement made and agreed  to revert to Afghanistan 's 
notification at its next meeting.  
2.1.2   Belize  
The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to Belize's notification of its national legislation and responses to the checklist of issues, which 
had been circulated in documents  G/VAL/N/1/BLZ/1 and G/VAL/N/2/BLZ/1. The l atest questions 
raised by the United States had been circulated in document  G/VAL/W/330, to which Belize had 
responded in document  G/VAL/Q/BLZ/1 . Following  the circulation of the agenda, Belize had also 
provided an additional communication that would be circulated to Members . 
The representative of the United States  indicated that the CARICOM  Harmonized Customs Bill 
and regulations were expected to be completed by the end of 2021 and had noted the pandemic's 
impact  upon the review.  The US also thanked  Belize for its additional communication and expressed 
interest in receiving any information in writing as well as an update as to when the measures w ould 
be notified to the Committee.  G/VAL/M/73  
 
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The Committee took note  of the sta tement made and agreed  to revert to Belize 's notification s 
at its next meeting.  
2.1.3   Benin 
The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to Benin 's notification of its national legislation, which had been circulated in 
document  G/VAL/N/1/BEN/1 . Following the circulation of the agenda, the US had submitted 
questi ons in document  G/VAL/Q/BEN/1 . 
The representative of the United State s thanked Benin for the notification of its national 
customs valuation  legislation  and stated that they had submitted three  follow -up questions regarding 
the absence of transaction value of identical goods and similar goods from the legislation, as well as 
a request for clarification of the transport and insurance cost deductions. The US expressed its 
interest in receiving Benin's written reply and  encouraged Benin to submit its response s to the 
checklist of issues.  
The Committee took note  of the statement made and agreed  to revert to Be nin's notification 
at its next meeting.  
2.1.4   Plurinational State of Bolivia  
The Chairperson  drew the Committee's attent ion to the notification by the Plurinational State 
of Bolivia of its checklist of issues, which had been circulated in document  G/VAL/N/2/BOL/1.  
The representative of the United States  thanked the Plurinational State of Bolivia for its replies 
to the check list of issues. The US noted that  Bolivia  had identified several pieces of customs valuation 
legislation that ha d not been notified to the Committee  and urged  Bolivia to submit the legislation 
in question, which was critical to the review process and for fulfilling Bolivia's CVA notification 
obligations. The US stated that it would  provide any questions in writing prior to the Committee's 
next meeting.  
The representative of the European Union  thanked the Plurinational State of Bolivia for its 
notification , which it was currently analysing . The EU added that it  may have written follow -up 
questions ahead of the Committee's next meeting.  
The Committee took note  of the statement s made and agreed  to revert to the Plurinational 
State of Bolivia's notification at its next meeting . 
2.1.5   Burundi  
The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to Burundi's notification of its national legislation , which had been circulated in 
document  G/VAL/N/1/BDI /1. The United States had raised questions  in document  G/VAL/W/361.  
The representative of the United States  thank ed Burundi for its notification of the 
2008 revision of the East African Community Customs Management Act as its national customs 
valuation  legislation. The US  encourage d Burundi to submit its responses to the checklist of issues 
and look ed forward to receiving written replies to the questions  that had been submitted in 
document  G/VAL/W/361 . 
The Committee took note  of the statement made and agree d to revert to Burundi 's notification 
at its next meeting . 
2.1.6   Colombia  
The Chairperson  recalled that  it had been agreed at the Committee 's previous meeting to 
revert to the examination of Colombia's notification of its amended national legislation, which had 
been circulated in document  G/VAL/N/1 /COL/4, and its amended responses to the checklist of 
issues, which had been circulated in document  G/VAL/N/2/COL/3 . The European Union had raised G/VAL/M/73  
 
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  questions in document  G/VAL/Q/COL/1 , and followin g the  circulation of the agenda, the US had 
submitted questions in document  G/VAL/Q/COL/2.  
The representative of the European Union  thanked Colombia for its amended legislation and 
checklist and indicated they had received  Colombia's replies to the ir quest ions, which they were 
reviewing . 
The representative of the United States  appreciated Colombia's notification of its updated 
national CV  legislation and its reply to the checklist of issues. The US had reviewed both notifications 
and had recently submitted several questions in document  G/VAL/Q/COL/2, seeking further 
clarification on Colombia's implementation of the CVA, including on its use of reference prices, and 
on the requirements for a detailed valu e declaration. The US  looked forward to receiving Colombia's 
written reply.  
The representative of Colombia  thanked the European Union  and the United States for their 
interest and questions. Colombia stated  that they ha d sent their answers to the EU, and th at they 
were currently analysing  the questions received from the US  and would respond in due course . 
The Committee took note  of the statement s made and agreed  to revert to Colombia 's 
notification s at its next meeting . 
2.1.7   Dominican Republic  
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 
in document  G/VAL/N/1/DOM/2, and its responses to the checklist of is sues in 
document  G/VAL/N/2/DOM/1. The United States had since raised questions in 
document  G/VAL/Q/DOM/1, to which the Dominican Republic ha d responded in 
document  G/VAL/Q/DOM/2.  
The representative of the United States  appreciate d the D ominican Republic's responses in 
document  G/VAL/Q/DOM/2  and stated that it had no further questions at that time . 
The Committee took note  of the statement made and agreed  to conclude the examination of 
the Dominican Republic 's notification s. 
2.1.8   El Salvador  
The Chairperson  drew the Committee's attention to the notification by El Salvador of its  
national customs legislation, which had been circulated in document  G/VAL/N/1/SLV/1, and to its 
checklist of issues, which had been circulated in document  G/VAL/N/2/SLV/ 1. Following  the 
circulation of the agenda, the US had submitted questions in document  G/VAL/Q/SLV/1 . 
The representative of the United States  thanked  El Salvador  for its  notification of its national 
customs valuation  legislation and for its replies to the ch ecklist of issues. The US stated that it had  
reviewed both notifications and had recently submitted several follow -up questions in 
document  G/VAL/Q/SLV /1, seeking more information on El Salvador's application of value 
declarations, its use of a value database, its publication of exchange rates , and its release o f good s 
process  when a valuation determination was pending.  
The Committee took note  of the sta tement made and agreed  to revert to El Salvador 's 
notification s at its next meeting . 
2.1.9   European Union  
The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to the examination of the European Union's notification of it s amended national legislation, 
which had been circulated in document  G/VAL/N/1/EU/1. China had raised  questions in 
document  G/VAL/ Q/EU/1.  G/VAL/M/73  
 
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The representative of China  thanked  the European Union for notifying its national legislation 
regard ing its implementation of the CVA . After careful examination , China had submitted questions , 
which had been reflected and circulated to Members in document  G/VAL/Q/EU/1. China stated that 
it looked  forward to receiving the EU's responses to those questions.  
The re presentative of the European Union  thank ed China for its questions  and indicated that 
it would  respond in due course.  
The Committee took note  of the statement s made and agreed  to revert to the European 
Union 's notification at its next meeting . 
2.1.10   The Gambia  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of the Gambia's notification of its national legislation, which had been circulated in 
documents  G/VAL/N/1/GMB/1 and G/VAL/N/1/GMB/1/Add.1, a s well as its responses to the checklist 
of issues in document  G/VAL/N/2/GMB/1. The United States had raised questions in 
document  G/VAL/W/376 , and the Gambia had responded in document  G/VAL/Q/GMB/1.  Following  
the circulation of the agenda, the US had subm itted follow -up questions in 
document  G/VAL/Q/GMB/2.  
The representative of the United States  thanked the Gambia for the replies to its questions , 
which had been circulated in document  G/VAL/ Q/GMB/1 . The US noted that it had  also submitted 
several follow -up questions , in document  G/VAL/Q/GMB/2 , and looked forward  to receiving the 
Gambia's replies  to those questions . 
The Committee took note  of the statement made and agreed  to revert to the Gambia' s 
notification s at its next meeting . 
2.1.11   Georgia  
The Chairperson  drew the Committee's attention to the notification by Georgia o f its customs 
legislation in document  G/VAL/N/1/GEO/2.  
The representative of the United States  thanked Georgia for updating its national customs 
legislation notification. The US sta ted that it was  still reviewing the notification and would submit 
any question s prior to the Committee's next meeting.  
The Committee took note  of the statement made and agreed  to revert to Georgia's notification 
at its next meeting . 
2.1.12   Guinea  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Guinea's notification of its national legislation, which had been circulated in 
document  G/VAL/N/1/GIN/1. The United States had raised questions in document  G/VAL/W/266.  
The representative of the United States  noted it had submitted questions to Guinea in 
document  G/VAL/ W/266 , which had sought  clarification on Guinea's implementation of Article  5 of 
the CVA . Additionally, the US noted that  Guinea ha d yet to submit its response to the checklist of 
issues. The US urged  Guinea to submit its responses  as soon as possible . 
The Committee took note  of the statement made and agreed  to revert to Guinea 's notification 
at its next meeting . 
2.1.13   Guatemala  
The Chairper son recalled that the Committee had agreed at its previous meeting to revert to 
its examination of G uatemala 's notification of its checklist of issues, which had been circulated in 
document  G/VAL/N/2/GTM/1. The U nited States  had raised questions in documen t G/VAL/Q/GTM/1 , G/VAL/M/73  
 
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  and Guatemala had responded to those questions in document  G/VAL/Q/GTM/2. Following  the 
circulation of the agenda, the US had submitted follow -up questions in document  G/VAL/ Q/GTM/3.  
The representative of the United States  thanked Guatemala for its replies in 
document  G/VAL/Q/ GTM/1. The US  continue d to have questions , which it had submitted in 
document  G/VAL/Q/GTM/ 3, and looked  forward to receiving a written response  to those questions . 
The representative of Guatemala  thank ed the United States for its questions  and stated that 
they would circulate  an official response from capital  as soon as they had received  it. 
The Committee took note  of the statement s made and agreed  to revert to Guatemala 's 
notification at its next meeting . 
2.1.14   Honduras  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Honduras' notification of its national legislation , and its responses to the checklist 
of issues, which had been circulated in documen ts G/VAL/N/1/HND/1 and G/VAL/N/2/HND/1. The 
United States had submitted questions in document  G/VAL/Q/HND/1 , and Honduras  had responded 
to those questions in document  G/VAL/Q/HND/2. Following  the circulation of the agenda, the US had 
submitted follow -up questions  in document  G/VAL/Q/HND/3 . 
The representative of the United States  thank ed Honduras for its responses to their questions . 
In addition, the US looked forward to receiving Honduras'  written replies  to its further questions , 
recently submitted in document  G/VAL/Q/HND/3.  
The Committee took note  of the statement made and agreed  to revert to Honduras' 
notification s at its next meeting . 
2.1.15   Iceland  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of I celand 's notification of its revised legislation , which had been circulated in 
document  G/VAL/N/1/ISL/2. The European Union had raised questions in document  G/VAL/Q/ISL/1 , 
and Iceland had responded in document  G/VAL/Q/ISL/2 . 
The representative of the European Union  thanked Iceland for its replies  and stated that it 
had no further questions at that time . 
The representative of the United States  thanked Iceland for submitting its updated notification 
of its national CV  legislation  and stated that the  US was still reviewing the notification and would 
provide any questions in writing before the Committee's next meeting.  
The Committee took note  of the statem ents made and agreed  to revert to Iceland 's 
notification at its next meeting . 
2.1.16   India  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of 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 had questions on its agenda raised by the United States, Canada, and the European 
Union, which had been circulated in documents  G/VAL/W/338 , G/VAL/W/339, and G/VAL/W/379 , 
respectively . India had provided its responses to the questi ons from the US and Canada in 
documents  G/VAL/Q/IND/ 2 and G/VAL/Q/IND/ 3, and China had provided its questions in 
document  G/VAL/Q/IND/ 1. Following  the circulation of the agenda, the US had submitted follow -up 
questions in document  G/VAL/Q/IND/4.  
The repres entative of China  thanked India for notifying its national legislation with regard to 
its implementation of the CVA. In this regard, China looked forward to receiving India's response to 
its questions circulated in document  G/VAL/Q/IND/ 1. G/VAL/M/73  
 
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The representativ e of Canada  thanked India for the responses to its questions . 
The representative of the European Union  thanked India for  its response s provided during the 
last meeting and stated that it had no further questions at that time . 
The representative of the United States  thanked India for the  response to its initial questions 
and noted that it  looked forward to receiving India's written reply to its  recently submitted additional 
questions . 
 The representative of India thanked delegat ions for their interest and noted that India had 
already submitted its replies to the questions from the United States and Canada. Regarding the 
questions from the European Union, India had provided the relevant information in its notification in 
document  G/VAL/N/1/IND/4, including details of its notifications, namely Notification  94/2007, 
describing India's customs valuation rules of 2007, and Notification  91/2017, which amended those 
rules. India requested the EU to refer to those notifications. On China' s questions, India stated that 
they had been shared with New Delhi , and that a response would be given in due course.  
The Committee took note  of the statement s made and agreed  to revert to India's notification s 
at its next meeting . 
2.1.17   Israel  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Israel's notification of its responses to the checklist of issues, which had been 
circulated in document  G/VAL/N/2/ISR/1. The United States had raise d questions in 
document  G/VAL/Q/ISR/1 , to which Israel  had responded in document  G/VAL/Q/ISR/2.  
The representative of the United States  thank ed Israel for the reply to its questions  in 
document  G/VAL/Q/ISR/2 , and stated that it was  reviewing the notification and would provide any 
follow -up questions in writing prior to the Committee's next meeting.  
The Committee took note  of the statement made and agreed  to revert to Israel 's notification 
at its next meeting . 
2.1.18   Kazakhstan  
The Chairper son recalled 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 United States had subm itted questions in 
documents  G/VAL/W/302 and  G/VAL/W/343 , and Kazakhstan had responded to those questions in 
document  G/VAL/Q/KAZ/1.  
The representative of the United States  thanked  Kazakhstan  for its responses  and stated that 
they had no further  questions  at that time . 
The Committee took note  of the statement made and agreed  to conclude  the examination of 
Kazakhstan 's notification s. 
2.1.19   Kyrgyz Republic  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its exa mination of the Kyrgyz Republic's notification of its revised legislation, as circulated in 
document  G/VAL/N/1/KGZ/2. The United States had raised questions in document  G/VAL/W/341, to 
which the Kyrgyz Republic had responded in document  G/VAL/W/371.  
The re presentative of the United States  thanked the Kyrgyz Republic for its responses and 
stated that they had no further questions at that time . 
The Committee took note  of the statement made and agreed  to conclude  the examination of  
the Kyrgyz Republic 's notification . G/VAL/M/73  
 
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  2.1.20   Malawi  
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 doc uments  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.  
The representative of the United States  noted that it had submitted questions in 
document  G/VAL/ W/303 in response  to Malawi's national customs valua tion legislation notification , 
and stated that they looked forward to receiving Malawi's written replies to those questions as soon 
as possible . 
The Committee took note  of the statement made and agreed  to revert to Malawi 's notification s 
at its next meeting . 
2.1.21   Mongolia  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Mongolia's notification of its national legislation, which had been circulated in 
document  G/VAL/N/ 1/MNG/ 1. The European Union had raised questions in  
document  G/VAL/Q/MNG/1 , and following the circulation of the agenda, the US had submitted 
questions in document  G/VAL/Q/MNG/2 . 
The representative of the European Union  thanked  Mongolia for its notified legislation  and 
recalled that they had  submitted question s to Mongolia to which they would welcome  a response.  
The representative of the United States  thanked  Mongolia for notifying its national legislation  
and stated that it had review ed the notification and had submitte d several questions  to Mongolia to 
which it would welcome a response.  
The Committee took note  of the statement s made and agreed  to revert to Mongoli a's 
notification at its next meeting . 
2.1.22   Namibia  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Namibia's notification of its responses to the checklist of issues, which had been 
circulated in document  G/VAL/N/2/NAM/1. The United States had raised questions  in 
document  G/VAL/Q/NAM/1.  
The representative of the United States  thank ed Namibia for submitting its replies to the 
checklist of issues  and noted that they had submitted several questions to Namibia and looked 
forward to receiving Namibia's written repli es. 
The representative of Namibia  thank ed the United States for its interest in their notification 
and stated that they would  provide their answers in writing before the Committee's next meeting.  
The Committee took note  of the statement s made and agreed  to revert to Namibia's  
notification at its next meeting . 
2.1.23   Nepal  
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/301, to 
which  Nepal had responded in document  G/VAL /Q/NPL/1 . 
The representative of the United States  thanked Nepal for its response to its questions  and 
stated that they would provide any follow -up questions before the Committee's next meeting.  The 
US also urged Nepal to submit its responses to the checklist of issues as soon as possible.  G/VAL/M/73  
 
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The Committee took note  of the statements made and agreed  to revert to Nepal's n otification 
at its next meeting . 
2.1.24   Niger  
The Chairperson  recalled that the Committee had agreed at i ts 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 posed questions in document  G/VAL/W/358, to 
which Niger had responded in docu ment G/VAL/Q/NER/1.  
The representative of the United States  thanked Niger for its replies to their question in 
document  G/VAL/Q/ NER/1. The US stated that they had no further questions on those replies . At 
the same time, the  US urged Niger to respond to the  checklist of issues as soon as possible.  
The Committee took note  of the statement made and agreed  to conclude the examination 
of Niger 's notificatio n. 
2.1.25   Nigeria  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert 
to its examination of Nigeria's notification of its national legislation and its 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. The 
United States had raised questions in document  G/VAL/W/356.  
The representative of the United States  thanked Nigeria for replying to a previous set of 
questions, after which the US had submitted additional questions in document  G/VAL/ W/356 s eeking 
further clarification , in particular on revisions to Nigeria's Customs Service Act of 2013. The US  
stated that they looked forward to receiving Nigeria's written reply.  
The representative of Nigeria  thanked the United States for the interest  it had shown  in 
Nigeria's policies  and reported that t he National Assembly had passed the revised Nigeria Customs 
and Exercise Management Bill , which was currently awaiting  the President 's approval . The bill  had 
been made publicly available to Nigeria's stakeholders , comprising importers and exporters, 
manufacturers, agent s, shippers, bankers, civil societies, ministries, department s, and agencies . 
Traders and other stakeholders had been  given ample opportunity to comment on the bill, and the 
National Assembly  had also held public hearings prior to its finalization. Nigeria  added  that, if the 
President assent ed and the bill  became law, it would be promptly notified to the WTO  Secretariat.  
The Committee took note  of the statement s made and agreed  to revert to Nigeria's  
notification s at its next meeting . 
2.1.26   Paraguay  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert 
to its examination of Paraguay's notification of its responses to the checklist of issues, which had 
been circulated in document  G/VAL/N/2/PRY/1. The United States had raised questions in 
document  G/VAL/Q/PRY/1, to which Paraguay had responded in document  G/VAL/Q/PRY/3. T he 
European Union had also raised questions in document  G/VAL/Q/PRY/2 . 
The representative of the European Union  thanked Paraguay for its notification and noted 
that the EU had submitted a question to Paraguay to which they would welcome a response.  
The represent ative of the United States  thank ed Paraguay for submitting its responses to 
the checklist of issues  and for its reply to their questions. The US stated that they were reviewing 
those responses  and would submit any follow -up questions in writing prior to the next meeting.  
The Committee took note  of the statement s made and agreed  to revert to Paraguay's  
notification at its next meeting . G/VAL/M/73  
 
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  2.1.27   Russian Federation  
The Chairperson  recalled that the Committ ee had agreed at its previous meeting to revert 
to its examination of the Russian Federation's notification of legislation, which had been circulated 
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 respons es to the checklist of issues had been circulated in document  G/VAL/N/2/RUS/1. 
The United States , the European Union,  and China  had raised questions in documents  G/VAL/W/360 , 
G/VAL/Q/RUS/1 , and G/VAL/Q/RUS/2 , respectively . 
The representative of China  thank ed the Russian Federation for notifying its national customs 
valuation legislation. After reviewing the notification, China had submitted questions in 
document  G/VAL/Q/RUS/2  and looked forward to receiving Russia's responses to them. 
The representative of the Russian Federation  thanked China for its interest in Russia's trade 
policy  and stated  that the questions were being considered and would be answered  in due course.  
The Committee took note  of the statements made and agreed  to rever t to the Russian 
Federation's notification s at its next meeting . 
2.1.28   Rwanda  
The Chairperso n recalled that the Committee had 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 in document  G/VAL/W/215, to which 
Rwanda had responded in document  G/VAL/W/368.  
The representative of the United States  thank ed Rwanda for its replies  in 
document  G/VAL/ W/368  and stated that it had no further questions at that time . 
The Committee took note  of the statement made and agreed  to conclude the examination 
of Rwanda 's notifi cation s. 
2.1.29   Saint Kitts and Nevis  
The Chairperso n recalled that the Committee had agreed at its previous meeting to revert 
to its examination of Saint Kitts and Nevis' notification of its national legislation , which had been 
circulated in document  G/VAL/N/1/KNA/1.  Following  the circulation of the agenda, the US had 
submitted questions in document  G/VAL/Q/KNA/1.  
The representative of the United States  thanked Saint Kitts and Nevis for notifying  its 
national customs valuation  legislation  and sought clarification on which provisions of its national 
legislation incorporate d CVA Articles  9-13, 16 , and the interpret ative notes. The US stated that it 
had submitted questions and looked forward to receiving Saint Kitts and Nevis' written replies. The  
US also urged Saint Kitts and Nevis to respond to the checklist of issues.  
The Committee took note  of the statement made and agreed  to revert to Saint Kitts and 
Nevis' notification at its next meeting . 
2.1.30   Solomon Islands  
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 
documents  G/VAL/N/1/SLB/1 and  G/VAL/N/1/SLB/ 1/Add.1. The United States had raised questions  
in document  G/VAL/W/375 . 
The representative of the United States  thank ed the Solomon Island s for their previous  
replies to its questions and noted that it had since submitted additional questions in 
document  G/VAL/ W/375. The US  urged  the Solomon Islands to submit its response s to the checklist 
of issues and noted that it looked forward to receiving a written response  to its questions.  G/VAL/M/73  
 
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The Committee took note  of the statement made and agreed  to revert to the notification of 
the Solomon Islands at its next meeting . 
2.1.31   Sri Lanka  
The Chairperso n 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 had provided questions in 
document  G/VAL/W/313, to which Sri Lanka had replied in document  G/VAL/W/320. The US had 
raised additional follow -up questions in document  G/VAL/W/328.  
The representative of the United States  thank ed Sri Lanka  for responding to its question s in 
document  G/VAL/ W/320. Nevertheless, the US continued  to have concerns regarding Sri Lanka's 
apparent use of prices li mited by Gazette notific ations  and had submitted follow -up questions  in 
document  G/VAL/ W/328 , to which the US was awaiting a written reply . 
The representative of Sri Lanka  thanked the United States for its  interest in Sri Lanka's 
customs valuation legislation . The legislation at issue  was mainly applicable for certain goods listed 
in HS  Chapter  87 covering certain motor vehicles. Sri Lanka's tariff profile in  HS Chapter  87 
contained items that were duty free and non -duty free. Of the duties that were non-duty free, there 
were ad valorem  and non-ad valorem  duties. On the categories of non-ad valorem duties, some 
were specific and other s attract mixed duties.  When one looked at the composition in percentages, 
altogether 598 or nearly 84% of 712  tariff lines were covered under the ambit of Gazette Notification 
No. 1971/10 of 14 June 2016, which was the subject of the customs valuation legislation.  Out of 
598 tariff lines, 468 or 78% of tariff lines attract ed General Customs duty, which were not free from 
duty. Out of this, nearly 454 or 76% of 598  tariff lines were in ad valorem  form, and only 14 or 
2.3% of 598  tariff lines were in non-ad valorem  form ( mixed duties). Only the ad valorem  duties 
and mixed duties fell under the ambit of the CVA. Sri Lanka's  authorities had been advised to 
undertake a thorough legal analysis of the method defined in subsection  (1)(B) of Gazette 
Notification No.  1971/10 against the relevant provisions of the "Study  1.1 and in the Supplement to 
Study  1.1." of the WCO on Treatment of Used Motor Vehicles to ascertain whether the concerns 
expressed by the US , namely  that Sri Lanka had set a minimum custom value for used motor vehicles  
within the meaning of A rticle 7.2(f) of the CVA, were justified . The study in question provide d 
guidance on how to determine the customs value of used motor vehicles, an issue that seem ed to 
be problematic for customs authorities. Specifically, the problem arose when a party imported a 
used vehicle. The current threshold of 85% of the transa ction value of a similar or identical brand -
new vehicle at the country of export of such vehicle included in the subjected Gazette Notification 
was seen as an attempt to incorporate aspects of the WCO  document, although the legislation may 
need further ref inement by revisiting this threshold for taking into account either the age of the used 
vehicle or the milage used before the same vehicle was imported into Sri Lanka.  In view of the 
logistical hurdles , due to ongoing issues,  being experienced in Sri Lanka  by all the parties concerned, 
the consultations were not yet over. Once Sri Lanka had been able to obtain the results of those 
consultations, it would continue to engage with the US delegation on this matter.  
The Committee took note  of the statement s made  and agreed  to revert to Sri Lanka' s 
notification s at its next meeting . 
2.1.32   Togo  
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 in document  G/VAL/W/340, to which  
Togo had responded  in document  G/VAL/W/370. The United States had also raised questions in  
document  G/VAL/W/37 2. 
The representative of the United States  thank ed Togo for its notification of their national 
customs valuation  legislation. The US had review ed the notification and had provided its questions 
to Togo in document  G/VAL/ W/372 . The US encouraged  Togo to respond to the checklist of issues 
and look ed forward to receiving Togo's written reply to its questions.  G/VAL/M/73  
 
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The representative of Togo stated that the US question s had been passed to capital  and that 
it would communicate  its answers  to the US  in writing  once it received a response from capital . 
The Committee took note  of the statement s made and agreed  to revert to Togo's notification 
at its next meeting . 
2.1.33   Tonga  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert 
to its examination of Tonga's notification of its responses to the checklist of issues, which had been 
circulated in document  G/VAL/N/2/TON/1. The US ha d raised questions in document  G/VAL/W/37 3. 
The representative of the United States  thank ed Tonga for submitting its replies to the 
checklist of issues. The US had reviewed Tonga's notifications  and had submitted its questions in 
document  G/VAL/W /373. The US  looked  forward to receiving Tonga's written replies.  
The Committee took note  of the statement made and agreed  to revert to Tonga 's notification 
at its next meeting . 
2.1.34   United Kingdom  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert 
to its examination of the United Kingdom's notification of its national legislation and responses to 
the checklist of issues, which had been circulated in documents  G/VAL/N/1/GBR/1 an d 
G/VAL/N/2/GBR/1. The European Union had raised questions in document  G/VAL/W/378 , to which 
the UK had responded in document  G/VAL/Q/GBR/3. The United States and China has submitted 
questions in documents  G/VAL/Q/GBR/1  and G/VAL/Q/GBR/2 , respectively . 
The representative of the European Union  thanked the United Kingdom for its replies and 
stated that they had no further questions at that time . 
The representative of China  thanked the United Kingdom for notifying its national customs 
valuation legislation. After reviewing the notification, China had submitted questions to the UK in 
document  G/VAL/Q/GBR/2. China looked forward to receiving the UK's responses  to those questio ns. 
The representative of the United States  thank ed the United Kingdom for notifying its national 
customs valuation  legislation and replies to the checklist of issues. The US  had submitted questions 
to the UK in document  G/VAL/Q/ GBR/1 and looked forward to  receiving  the UK's written reply. 
The representative of the United Kingdom  thank ed the European Union for its intervention . 
In addition, the UK thanked  China and the US for their questions . Those questions were still being 
reviewed , and the UK hoped to be able to provide its responses to them in time for the next meeting.  
The Committee took note  of the statement made and agreed  to revert to the United 
Kingdom 's notification s at its next meeting . 
2.1.35   Vanuatu  
The Chairperson  recalled that the Committe e had agreed at its previous meeting to revert 
to Vanuatu's notification of its national legislation , which had been circulated  in 
document  G/VAL/N/1/VUT/1. The United States had submitted questions in 
document  G/VAL/W/359.  
The representative of the United States  thanked Vanuatu for notifying its national customs 
valuation  legislation. The US noted that it had submitted questions  to Vanuatu  in 
document  G/VAL/ W/359 . In addition,  the US  continued  to urge Vanuatu to submit its responses to 
the checklist of issues  and looked forward to receiving Vanuatu's written response.  
The Committee took note  of the statement made and agreed  to revert to Vanuatu's 
notification at its next meeting . G/VAL/M/73  
 
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  2.1.36   Viet Nam  
The Chairperson  drew the Committee's attention to Viet Nam's  notification of its customs 
legislation , which had been circulated  in document  G/VAL/N/1/VNM/1. The European Union had 
raised questions in document  G/VAL/Q/VNM/1 , to which Viet Nam had responded in 
document  G/VAL/Q/V NM/2. Following  circulation of the agenda, the US had submitted questions in 
document  G/VAL/Q/VNM/3. Additional notifications had also been received from Viet Nam, including 
its checklist of issues, and these documents would be circulated in due course . 
The representative of  the European Union  thank ed Viet Nam for its replies to the EU's 
questions . The EU was reviewing those replies and reserve d the right to submit follow -up questions 
ahead of the Committee's next meeting. The EU also noted that it had  yet to receive the checklist 
of issues, but understood that the  document in question  would be circulated shortly . 
The representative of  the United States  thank ed Viet Nam for its national customs valuation  
legislation . In this regard, the US had submitted questions , and looked forward to receiving Viet 
Nam's response to them. 
The representative of  Viet Nam  thanked  delegates  for their questions  concerning 
document  G/VAL/N/1/VNM/1 0. Viet Nam noted that they had also receiv ed the US questions , 
contained in document  G/VAL/Q/VNM/ 3, to which they  would  shortly be respond ing in writing.  
The Committee took note  of the statement s made and agreed  to revert to Viet Nam' s 
notification at its next meeting . 
2.2  Concluding Agenda Item  B 
The Chairperson  updated the Committee by noting that, to date, 111  Members had notified 
their national legislation on customs valuation, and 7 7 Members had provided responses to the 
checklist of issues . The Chairperson thank ed delegates for their work in p reparing such notifications  
and remarked that, with 36  items on the agenda , the customs legislation of more than a third of the 
WTO Membership had been under  the Committee's  review at the present  meeting . The Chairperson  
recalled that Members could  request  technical assistance from the Secretariat  as needed . 
The Committee took note  of the information.  
3  INFORMATION ON THE APPLICATION OF DECISIONS OF THE COMMITTEE ON CUSTOMS 
VALUATION  
The Chairperson  recalled that the Committee was required to take 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 were the "Decision on the Treatment of Interest Charges in 
the Customs Value of Imported Goods" , and the "Decision on the Valuation of Carrier Media Bearing 
Software for Data Processing Equipment". Since the Committee 's previous meeting, notifications 
relating to these two  decisions had been received from El Salvador  and the Philippines . The 
Chairpe rson noted that t he most recent status report, which covered all notifications, had been 
circulated in document  G/VAL/W/5/Rev.3 5. 
The Committee took note  of the information . 
4  TECHNICAL ASSISTANCE  
4.1  Article  20.3 – Technical Assistance Activities  
The Chairperson  recalled 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 incorpo rated into the overall technical assistance program me of the WTO. 
He thanked the Secretariat for its role in delivering technical assistance on customs valuation matters 
in three  eRTPCs that had taken place in 2021 , and for its role in planning the  eRTPC to take place in 
June. He also noted that Members could request technical assistance at any time , and that a national 
activity could be designed to meet the needs of the recipient.  Finally, he  noted that, in the context G/VAL/M/73  
 
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  of notification requirements, this agenda item could provide an opportunity for Members to consider 
whether it would be helpful to request assistance with their notification s; in this regard, he also 
encouraged Members to take advantage of the assistance being provided by the WTO  Secre tariat 
via virtual sessions.  
The representative  of the United States  indicated that US  federal agencies had been active in 
supporting their trading partners in the area  of customs valuation.  The US reported that , in 
December  2021,  the Department of Agriculture had joined with the Department of Commerce, 
US Customs and Border Protection, and the Office of the U S Trade Representative , to provide 
training sessions on valuation of agriculture and food products to over 30  members of Gua temala 's 
customs service and its Ministry of Economy.  The US further reported that the U S Department of 
Commerce Commercial Law Development Program w ould shortly be joined by the US Customs and 
Border Protection to provide a virtual seminar with representatives from Honduras, El Salvador, 
Guatemala, and Costa Rica,  on advance rulings best practices for customs valuation.  The US 
considered that p roviding customs valuation advance rulin gs was critical to speeding up the flow of 
goods across borders . In this regard, the US indicated its  support  for Members implementing their 
CVA obligations and Article  3 of the WTO  Trade Facilitation Agreement.  
The representative of Nigeria  thank ed the Se cretariat for its efforts and requested an update 
regard ing plans for an in -person customs valuation workshop with ECOWAS  member States that had 
been in the process of  being planned  prior to the COVID -19 pandemic . 
The Secretariat  thanked Nigeria for its in quiry and noted  that, although there had been plans 
to develop this technical assistance activity at the time of the outbreak of the pandemic, those plans 
had been halted due to concerns about logistical and other arrangements for an in -person event. 
The Secretariat welcomed the inquiry from Nigeria,  which it hoped signalled a renewed interest in 
this activity , and looked forward to further discussion on the matter.  
The Committee took note  of the information and statement s made . 
4.2  Informati on on Technical Assistance  by the WCO  
The Chairperson  recalled that , at 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  TCCV were also made 
available as WTO  document s. In this regard, d ocument  G/VAL/8/Add.4 3 contained the most recent 
information by the TCCV  concerning technical assistance activities carried out by the 
WCO Secretariat.  
The representative of Japan  stated that it appreciated the WCO's report on the information on 
technical assistance activities. As explained in the WCO's report, the Master Trai ner Programme for 
the Pacific Islands was a joint project of the WCO and the Japan International Cooperation Agency 
(JICA). The programme aimed  to train Master Trainers in the field of customs valuation who would  
assume a leading role in training and capac ity-building in the region. Two  experts from Japan 
Customs ha d been involved as project managers at the WCO. Additionally, three  Japanese Customs 
experts ha d joined the training sessions online to share their expertise. Japan stated that it would  
continue to contribute to this training programme so that all of the participants would  be recognized 
as competent Master Trainers upon completion of the programme in 2024.  Japan also indicated its 
plans to provide needs -based training sessions for customs administ rations in the Asian and African 
regions . Finally, Japan expressed its commitment to  efforts to contribute to technical assistance in 
the field of customs valuation.  
The Committee took note  of the information  and statement made . 
5  PRESHIPMENT  INSPECTION  
5.1  Status of Notifications by Members  
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 all preshipment G/VAL/M/73  
 
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  inspection ( PSI) notifications was contained in the updated document  G/PSI/N/1/Rev.5 , together 
with document  G/PSI/N/1/Rev.5 /Add.1 . 
The representative of the United Kingdom  asked  if its notification on PSI had been received.  
The Secretariat  responded  that they had not received a  notification but would follow up on it 
with the UK . 
The Committee took note  of the information and statement s made.  
5.2  Questions and Responses  
5.2.1   China  
The Chairperson  recalled that t he United States had raised questions in 
document  G/VAL/W/353 , to wh ich China had responded in document  G/VAL/W/369.  Following  the 
circulation of the agenda, the US had submitted questions in document  G/PSI/Q/CHN/1.  
The representative of  the United States  thanked China for its reply, in document  G/VAL/W/369 , 
to US questions on their PSI  requirements. The US noted that it had submitt ed follow -up questions  
and looked forward to receiving China's written responses  to them . 
The representative of China  thank ed the United States for its questions . China noted that it 
would review the questions and respond shortly.  
The Committee took note  of the statements made and agreed  to revert to this matter  at its 
next meeting . 
5.2.2   Indonesia  
The Chairperson  recalled that the United States had raised questions in 
documents  G/VAL/W/314 and G/VAL/W/357 , to which Indonesia had responded in 
document  G/PSI/Q/IDN/1.  Following the  circulation of the agenda, the US had submitted follow -up 
questions in document  G/PSI/Q/IDN/2.  
The representative of  the United St ates thanked Indonesia for the reply to its  questions raised 
in document  G/VAL/W/314. The US stated that it looked forward to receiving Indonesia's reply to its 
questions raised in document  G/PSI/Q/IND/ 2, as well as to its questions in document  G/VAL/W/357 . 
The representative of  Indonesia  thanked the United States for its interest in Indonesia's 
national regulation , particularly as it concerned import verification.  Regarding the questions in 
document  G/VAL/W/357, Indonesia highlight ed that import verification (or so-called VPTI) was not 
a preshipment inspection activity within the meaning of Article  1 of the WTO  Preshipment 
Agreement.  Indonesia stated that it had  already offered its explanation in previous meetings that 
the measure only involved document checking activity that aimed to verify the conformity of 
imported goods with the import documents from origin countries to Indonesia.  Indonesia also wished 
to emphasize that import verification was intended to ensure the health and safety of the impo rted 
products as well as to preserve the environment.  Therefore, Indonesia was of the view that it was 
irrelevant to notify  to the Committee its regulation concerning import verification.  Nevertheless, 
Indonesia indicated that it would provide a  written answer to the US  question as soon as practicably 
possible and would also discuss internally the additional questions from the US in 
document  G/PSI/Q/IDN/2.  
The Committee took note  of the statements made and agreed  to revert to this matter  at its 
next meeting . 
5.2.3   Saint Lucia  
The Chairperson  recalled that the United States had raised questions in 
document  G/VAL/W/354 regarding Saint Lucia's  notification of legislation relating to PSI.  G/VAL/M/73  
 
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The representative of  the United States  thank ed Saint Lucia for notifying its preshipment 
inspectio n m easures for vehicles.  The US noted that it had submitted questions in 
document  G/VAL/ W/354  and look ed forward to receiving Saint Lucia 's written response.  
The Committee took note  of the statement made and agreed  to revert to this matter  at its 
next meeting . 
5.3  Information on the PSI Programme  Compiled by the TIC Council  
The Chairperson  recalled that the Testing, Inspection and Certification (TIC)  Council had 
provided the most recent information from its me mbers regarding the existence of PSI  programmes. 
This information had been circulated to Members in document  G/VAL/W/63/Rev.2 8. 
The Committee took note  of the information.  
6  OTHER BUSINESS  
6.1  Informal Experience -Sharing Session  
The Chairperson  recalled that at the Committee's previous meeting he had  indicated his hope  
to explore whether Members would be interested in having an informal session, on the margins of 
the Committee's formal meetings, where Members could share their experiences regardi ng specific 
matters relating to the implementation of the C VA. He recounted his own experience of how useful 
the informal sessions in the Trade Facilitation Committee had been in affording Members an 
opportunity to share their experiences in a manner that promoted transparency and a sharing of 
best practices.  In this regard, he had  reached out to a few Members on an informal basis and ha d 
received a largely positive reaction  from the Members in question , although a few wished to know 
more about how such a session would be structured and organized. Therefore, if Members were 
willing, and if the successor Chairperson were  similarly interested in pursuing such an idea, he 
proposed that a small group consultation of interested Memb ers be held on how such an informal 
session could be developed in connection with a future formal meeting.  
The representative of China  support ed the idea of holding an informal  meeting  for Members to 
share and exchange their views on various matters , including their experience of implementing the 
CVA. Regarding the possible topics to be considered, China wished to draw  Members' attention to 
the interaction and convergence between the implementation of the CVA and the Trade Facilitation 
Agreement  (TFA) . China further recall ed that, in February  2019, a joint workshop had been  held by 
the Committee on Trade Facilitation and the Committee  on Customs Valuation . On that occasion, 
the focus had been on experience sharing and implementation of the CVA, and on ensuring that the 
TFA support ed the CVA's implementation. China had made a presentation at that workshop, sharing 
its experience , in particular , of achievements in the implementation of those agre ements through 
nationwide reform s of the procedures of risk management and duty collection. China noted that it  
had received some positive comments on its presentations  and considered that others might also  
wish to share their experiences  in this area . China also indicated that it would be willing to participate 
in such an experience -sharing session.  
The representati ve of the United State s thanked the Chairperson for the summary of his efforts 
and stated that it awaited a proposal from the incoming Chairper son. 
The representati ve of the European Union  stated that it was ready to work with the incoming 
Chairperson  on experience sharing and implementation of the CVA, and also on digitalization of the 
CVA. 
6.2  eAgenda  
The Chairperson  recalled that , at the Committee's previous meeting , Members had indicated 
that they would be interested in hearing more about how the eAgenda platform ha d been 
implemented in other subsidiary bodies of the CTG. In this regard, he invited the  Secretary to the 
Committee on Market Access  (CMA)  to provide a presentation on the manner in which that platform 
had been used in the context of the CMA's work. At the same time, he noted that the re were aspects 
of the CMA's activities that differ ed from those of the Customs Valuation Committee , notably in the G/VAL/M/73  
 
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  area of specific trade concerns ( STCs). Nevertheless, he believed that Members might  still find it 
useful to consider whether aspects relating to transparency and accessibility to documents could  
nevertheless prove useful  in the context of the work of the Customs Valuation Committee.  
The Secretariat  explained that  eAgenda ha d been used in the CMA for the first  time at its formal 
meeting in April  2021. The system was currently  being  used on a voluntary basis and its main 
objectives were the following : (i) to create an online version of airg rams convening formal meetings, 
which would be updated in real time ; (ii) to allow delegations to add items to a meeting's agenda 
autonomously, if they so wished , without the need to send a separate email to the Secretariat;  and 
(iii) to permit delegations to upload their statements directly into the system , while nevertheless 
restricting  who had access to those statements, and when.  
To access the eAgenda  platform in one of the WTO's three  official languages , delegates logged 
on using  their WTO  credentials.  The eAgenda  platform  went live on the day that a formal meeting's 
draft airgram was circulated to Members, which was approximately one month before the date of 
the meeting  itself. At that point, the collaborative agenda displayed  the same items that were 
contained in the  officially circulated  draft airgram. The Secretariat constantly update d the system 
by adding documents as soon as they had been  circulated. Such an approach had two main 
advantages:  (i) eAgenda always reflect ed the most recent and complete version of a formal 
meeting's agenda; and  (ii) delegates did not have to wait until the final airgram 's official circulation,  
typically 10 days before the meeting itself, to know  and begin their preparations for those items and 
documents to be discussed.  A further  advantage was that all documents for the meeting could  be 
accessed directly from the eAgenda  platform . 
Regarding the functions of  eAgenda , the Secretariat explained that delegates could perform 
the following actions: (i) add any general item;  (ii) link documents and statements to the items 
raised; (iii) add a statement to any agenda item, regardless of whether the item had been included 
by the Secretariat or by other Members; and ( iv) with respect to items included by other Members, 
there was also an  option to "co -sponsor" or signal "interest" in certain items.  Regarding statements, 
the Secretariat further explained that : (i) delegates could  upload their statement before, during , or 
after a formal meeting ; (ii) once a statement  had been uploaded , control was retained  by the 
Member uploading it  regarding  who had access to the statement,  and what could be done with it; 
(iii) by default , statements uploaded onto the  eAgenda platform were  nevertheless shared with the 
interpreters to ensure accurate interpretation of their intervention  at the meeting itself ; (iv) the 
posting delegate  could  decide whether or not to share the ir statement with other Members, or if it 
could  be incorporated in to the minutes of the meeting ; and ( v) the status of a statement could be 
changed by the posting Member at any time, including after the meeting , as the system remain ed 
active for statements during  an additional period of time.  
The Secretariat concluded by not ing that eAgenda had thus far been used for three  formal  
meetings of the CMA , and that a t each subsequent meeting more delegates had benefitted from the 
system to ad d their agenda items and include their statements. The Secretariat recalled that the  
system was being  used on a voluntary basis  only, but remarked that , in the ideal scenario of all 
Members using the system, it would be come  possible to have a complete repo rt of what had been  
discussed at a meeting  immediately after the meeting 's conclusion, thus greatly facilitating the work 
of reporting back to capital.  
The representati ve of the European Union  thank ed the Secretariat  for its presentation . The 
EU was encouraged that there was movement on eAgenda , which it considered had been working 
well in the SPS, TBT , and Market Access Committees . The EU encourage d the Secretariat to go 
ahead , on a voluntary basis , with the  project of  launching eAgenda  for the Comm ittee since it 
contributed to  the digitalization of the work of the WTO and was a welcome and user-friendly  
development that would  facilitate the work of  delegates in Geneva and in capital.  
The representati ve of Indonesia  thanked the Secretariat for its presentation . Indonesia 
considered t hat eAgenda in the Committee would prove  very useful in preparing for its meetings . 
Indonesia supported the idea, provided that eAgenda would be used on a voluntary basis and not 
replace the existing practices for submitting agenda items.  G/VAL/M/73  
 
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The representati ve of Canada  thank ed the Secretariat for the ir work in providing additional 
support to delegates and hoped that this would  allow Members to participate  more actively in the 
activities of the different committees.  
The Chairperson  noted that , based on this input , he would ask the Secretariat to explore 
development of an eAgenda platform for the Committee on Customs Valuation with the aim of having 
a protot ype to present to Members at the Committee's next meeting , if possible . Members could 
then decide at that meeting it they wished to move forward in implementing  eAgenda.  
6.3  Next Meeting of the Committee  
The Chairperson  informed Members that the provisional date for the Committee's next 
meeting had been scheduled for Monday, 24  October  2022, to follow the meeting of the TCCV, which 
had been scheduled to take place from 17-21 October  2022.  
7  ELECTION OF CHAIRPERSON  
The Chairperson  informed the Committee that the Chair person  of the Goods Council was still 
holding consultations with Members on a slate of names of officers to chair the CTG's subsidiary 
bodies, including the Committee on Customs Valuation.  The Chairperson theref ore propose d that, 
as soon as the CTG had agreed up on the proposed slate of names of Chairpersons for its subsidiary 
bodies, the Secretariat would  send an email to Members with the name of the proposed Chairperson 
for the present Committee. If no objection were received, the candidate w ould be deemed elected 
by the Committee.  
The Committee agreed . 
The meeting was adjourned . 
  G/VAL/M/73  
 
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  ANNEX  
REPORT TO THE WTO  COMMITTEE ON CUSTOMS VALUATION   
ON THE WORK OF THE TECHNICAL COMMITTEE ON CUSTOMS V ALUATION  
(54TH SESSION)  
The 54th Session of the Technical Committee on Customs Valuation (Technical Committee) was held 
from 21  March to 5  May 2022. The period from 21  March to 8  April was devoted to the online 
discussion phase followed by the consultation phase from 11  to 29 April 2022. The virtual part of 
the meeting was held from 3 to 5  May 2022. 272  delegates from 97  Members and Observers were 
registered for this session.  
 
Progress Report on Member s' Application of the Agreement  
 
This is a standing agenda item where the WCO  Secretariat invites Members to make reports on the 
progress made in the implementation of the WTO  Customs Valuation Agreement during the 
intersession. This can cover any aspect of implementation, e.g., legal or procedural.  
 
At the 54th TCCV  Session, Brazil delivered a presentation on the application of the WTO  Customs 
Valuation Agreement in Brazil, in particular the project developed by Brazil to enhance its fiscal 
procedures in this respect.  
 
Specific Technical Questions  
 
The Technical Committee examined five technical questions submitted by Members.  
 
– Valuation treatment of ancillary charges in relation to Article  1 of the Agreement: 
Request by Mauritius. The Technical Committee decided to continue examining this 
issue at its 55th Session.  
 
– Valuation treatment of 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 55th Session.  
 
– Treatment applicable to goods subject to licensing contracts for distinctive signs: 
Request by Uruguay. The Technical Committee decided to continue examining this issue 
at its 55th Session.  
 
– Treatment applicable to goods subject to a dditional costs imposed by the insurance 
company: Request by Uruguay. The Technical Committee concluded the examination of 
this case by putting it in Part III of the Conspectus of Technical Valuation Questions . 
 
– Accumulated discounts in e -commerce sales:  Request by Uruguay. The Technical 
Committee decided to continue examining this issue at its 55th Session.  
 
Two questions were received during the intersession prior to the 54th Session:  
 
– Valuation treatment of exclusive distribution fees: Request by Fiji. 
 
– Meaning of the expression "the price for the imported goods" in accordance with 
paragraph  4 of the Interpretative Note to Article  1: Request by Uruguay . 
 
The Technical Committee agreed to examine these questions as Specific Technical questions at its 
next Session.  
 
Other Issues: Presentations  
 
As usual, the Technical Committee invited Members or Observers to make presentations on specific 
valuation issues.  
 
The Observer from the OECD made an oral presentation on the updates on Transfer Pricing/Base 
Erosion and Profit Shifting.  G/VAL/M/73  
 
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The WCO  Secretariat made a presentation on the WCO  Trade Tools, which is an official platform 
developed by the WCO  where the Revenue Instruments, tools, and publications for Valuation, HS 
and Origin could be accessed to facilitate international trade.  
 
Dates of the 5 5th TCCV  Session  
 
– The dates of the 55th  Session of the Technical Committee have been provisionally se t 
for 17 to 21 October  2022.  
 
__________