G/VAL/W/368  
 
9 December  2020 
(20-8862) Page: 1/5 
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  
RWANDA  
Replies from Rwanda to the Questions from the United States  
contained in document G/VAL/W/215  
The following submission, dated 14 October 2020, is being circulated at the request of the delegation 
of Rwanda.  
 
_______________  
 
 
We would appreciate if Rwanda could please provide additional information regarding 
implementation of certain pr ovisions of the CVA that appear to be absent from its notification. 
Specifically:  
Question 1 (a) : Please clarify where the CVA provisions on confidentiality and appeals are 
located in Rwanda's legislation. Paragraph 122 of the East African Community Customs 
Management Act (EACCMA) and Part 1 of the Fourth Schedule implement much of the text 
of the CVA,  but this section does not appear to include the commitment on protection of 
confidential information (Article 10) or the commitment on appeals of valuation 
determinations (Article 11).  
Answer:  
The provision for appeal is located  in Section 229  of the EACCMA . The confidentiality matter is 
captured in Section 226 of the EACCMA . 
Question 1 (b) : It appears that Part II of the Fourth Schedule contains the Interpretative 
Notes of Articles  1-6 of the WTO Customs Valuation Agreement but ends at the Not e to 
Article 6. Please clarify where in Rwanda's legislation the remaining interpretative notes 
are incorporated?  
Answer:  
The remaining interpretative notes of the Customs Valuation Agreement ( CVA) are captured in the 
EACCMA, Fourth S chedule, Part II, (note to Articles  8 and 9 of the CVA ); EACCMA, Part I, Preliminary 
Provisions 2(c), Article 229  (note to Article 11 of the CVA); and, EACCMA, Fourth  Schedule , Part II 
note to paragraph 1 subparagraph 4  (note to Article 15  of the CVA ). 
Question 2 : Article 9.2 of the CVA provides that the "conversion rate to be used shall be 
that in effect at the time of exportation or the time of importation, as provided by each 
Member." The  Interpretive Note to Article 9 of the CVA provides that this may include th e 
time of entry. Could Rwanda please clarify what is meant by "accepted by the proper G/VAL/W/368  
 
- 2 - 
 
  officer" in paragraph 122(7), and whether the acceptance is automatic with the 
importation process? If not, could Rwanda explain what is required for "acceptance"?  
Answer : 
As per  Section 122(7)  of the EACCMA, t he rate of exchange to be used for determining the equivalent 
of a Partner State currency of any foreign currency shall be the selling rate last notified by the 
Central Bank of the respective partner state when an entry is presented . With the introduction of 
Asycuda  World , acceptance is automatic once an entry is lodged into the system.  
Question 3 : Article 6.2 of the CVA provides that "No Member may require or compel any 
person not resident in its own territory to p roduce for examination, or to allow access to, 
any account or other record for the purposes of determining a computed value." However, 
paragraph  7.(2) of the EACCMA Fourth Schedule provides that "A person who is not a 
resident in the Partner State may be r equired to or compelled to produce ... any account 
or other record for the purpose of determining a computed value." Could Rwanda please 
clarify whether this is an error in the notification? Does Rwanda require non -residents to 
produce for examination reco rds for the purposes of determining a computed value?   
Answer:  
A person who is not resident in the Partner State may not be required to, or compelled to , produce 
for examination, or to allow access to, any account or other record for the purposes of determ ining 
a computed value. This was an omission error . 
Question 4 : The Interpretive Note to Article 1, paragraph 1(a)(iii) gives an example of a 
restriction that would not render a price actually paid or payable unacceptable. It reads 
as follows "An example o f 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 represents the 
beginning of a model year." Part II, Note to Paragraph 2, Subparagraph (1)(a)(iii) of the 
Fourth Sch edule restates this example, but omits the phrase "where a seller requires a 
buyer of automobiles not to sell or exhibit them." Could Rwanda please explain this 
change or clarify if it is an inadvertent omission?   
Answer:  
No omission was made.  The phrase "where a seller requires a buyer of automobiles not to sell or 
exhibit them " is well captured. For more details refer to page 145 of the EACCMA.  
Questions regarding Rwanda's responses to checklist of issues on customs valuation, notified in  
G/VAL/N/2/RWA/1  
Question 1(b): Rwanda indicated there are no special provisions for damaged goods, but 
"practical arrangements are conducted by an impartial team of customs officers…"  
Please clarify what "practical arrangements" refers to.  
Is there any gu idance that exists for customs officers for valuation of damaged goods?  
Answer:  
Guidelines for customs valuation in exceptional circumstances are specified in the East African 
Community (EAC)  customs valuation manual in item 5.8.2 "When damaged goods are i mported, 
their valuation depends on the time at which they were damaged. It may be the buyer 's intention 
to import partially or totally damaged goods, in which case the price actually paid or payable is 
acceptable basis of value. However, if the goods are damaged after agreement of contract but before 
entry into free circulation, the Customs value should take suitable account of the damaged ". 
Question 5:  In its response regarding provisions for making value determinations under 
Article 7 of the CVA, Rwanda  stated that the value should be determined using reasonable 
means consistent with the Agreement. However, Rwanda also stated that value will be G/VAL/W/368  
 
- 3 - 
 
  based on data "available in the customs database (test value) for guidance to check the 
credibility of the decl ared value." Could Rwanda please clarify its use of the database, 
specifically as it relates to where the values are obtained and how they are used?  
Answer:  
The Customs Valuation database is a tool used to assess potential risks regarding the truth or 
accuracy of the declared value for imported goods.  
The information in the database is the Customs value of other pertinent previously imported goods. 
The values in the database are not used to determine the Customs value for imported goods, as a 
substitute va lue, or as a mechanism to establish minimum values. In addition, recognizing that 
differences in prices, including substantial declines, are a part of international trade, a difference 
between  the declared value and the database value(s) is not by itself a  reliable indicator of potential 
risk with respect to the truth or accuracy of the declared value, subject to the provisions of 
Decision  6.1.  
Question 7: Rwanda indicated that exchange rates are published weekly by the National 
Bank of Rwanda. Does the we ekly publication provide an exchange rate for each day in 
the week, or does it provide only one weekly conversion value?  
Answer:  
The rate of exchange to be used for determining the equivalent of a Partner State currency of any 
foreign currency is the selling rate last notified by National Bank of Rwanda on a weekly basis  
Question 8: In response to the question on how Rwanda has implemented Article 10 of 
the CVA, on confidentiality, Rwanda refers to Section 7(c). However, Section 7 of the 
legislation notified (the Fourth Schedule) appears to relate to the computed value 
methodology. Please clarify where the confidentiality provisions, implementing Article 10 
of the CVA, are contained in Rwanda's legislation.  
Answer:  
Confidentiality matter s are captured in Section 226 of the EACCMA. 
Question 9(b): Rwanda's notified legislati on does not appear to contain provisions on the 
right of appeal provided by Article 11 of the CVA.  What provision of Rwanda's legislation, 
or of the EACCMA, provides importers with the right to appeal customs valuation 
determinations?  
Answer:  
The EACCMA provides to importers the right to appeal Customs valuations determinations as 
stipulated on Section 229(1)"person directly affected by the decision or omission of the 
Commissioner or any other officer on matters relating to Customs shall within thirty day s of the date 
of the decision or omission lodge an application for review of that decision or omission".  
Question 9(b): Rwanda cited Section 229(4) of the East African Community Customs 
Management Act. Could Rwanda provide the text of this provision?  
Answ er: 
"Section 229.(4) The Commissioner shall, within a period not exceeding thirty days of the receipt of 
the application under subsection (2) and any further information the Commissioner may require 
from the person lodging the application, communicate his or her decision in writing to the person 
lodging the application stating reasons for the decision ". 
Question 10(a) (iv): Rwanda indicated that general or specific laws are available within 
the Customs Services Department. Please clarify what is meant by "A vailable within the 
Customs Service Department?" Are such laws available to the public?  G/VAL/W/368  
 
- 4 - 
 
  Answer:  
General or specific laws being referred to in rules of implementation or application are available on 
the EAC partner state website . 
Questions 11 and 12: Rwand a cited provisions of Section 108, East African Customs and 
Transfer Tax Management Act, in its responses to Questions 11 and 12, concerning 
Articles 13 and 16 of the Agreement, respectively.  
- Could Rwanda provide the legal text of this Section?  
Answer:  
a) General provision s relating to giving of security are provided in Article 107  of the EACCMA.  
"(1)  Where any security is required to be given under this Act, then that security may be given to 
the satisfaction of the Commissioner either :  
(a)  by bond, in such sum and subject to such conditions and with such sureties as the 
Commissioner may reasonably require;  
(b)  by cash deposit;  
(c)  partly by bond and partly by cash deposit ; or  
(d)  any other form of security that the Commissioner may allo w.  
(2)  Where any security is required to be given under this Act for any particular purpose then such 
security may, with the approval of the Commissioner be given to cover any other transactions 
which the person giving the security may enter into within such peri od as the Commissioner 
may approve.  
(3)  All bonds required to be given under this Act shall be so framed that the person giving the 
bond, and any surety thereto, is bound to the Commissioner for the due performance of the 
conditions of that bond; and any  such bond may, unless sooner discharged by the due 
performance of the conditions thereof, be discharged by the Commissioner on the expiration 
of three years from the date thereof, but without prejudice to the right of the Commissioner 
to require fresh sec urity.  
(4)  Where any bond given under this Act is discharged, then the Commissioner shall cause such 
bond to be cancelled and an endorsement to that effect made thereon ". 
-  Additionally, these provisions also appear to be addressed by Section 122, included 
in Rwanda's  notification. Could Rwanda please explain how these Section 122 and 
108 are related?  
Answer:  
b) Section 122 covers provision s in relation to Customs determinati on of value of imported goods 
once it becomes necessary for the Customs to delay the final determination of such customs value . 
The delivery of the goods shall, at the request of the importer be made:  
"Provided that before granting such permission the pro per officer may require the importer to 
provide sufficient guarantee in the form of a surety, a deposit or some other appropriate 
security as the proper officer may determine, to secure the ultimate payment of customs 
duties for which the goods may be liab le whereas Article 107 stipulates general provisions 
relating to giving of security ". 
-   Finally, what additional explanations have been laid down, as indicated in Rwanda's 
response to Question 11(b)?  G/VAL/W/368  
 
- 5 - 
 
  Answer:  
c) There are no additional explanations laid d own on questions concerning Article 13 . 
Question 15: Rwanda states that it will use the "transaction value" in response to this 
question. Does that mean that Rwanda will not be applying Paragraph 2 of the Decision 
on the Valuation of Carrier Media Bearing Software for Data Processing Equipment? Please 
clarify whether Rwanda intends to value carrier media bearing software on the basis of 
the cost or value of the carrier medium itself or on the basis of the cost or value of the 
data or instructions.  
Answer:  
In determining the Customs value of impo rted carrier media bearing data or instructions, only the 
cost or value of the carrier medium itself is taken into account. The Customs value does not include 
the cost or value of the data or instructions, provided that this is distinguished from the cost or the 
value of the carrier medium.  
 
__________