RESTRICTED  
  
G/VAL/M/75  
 
7 July 2023 
(23-4636) Page: 1/23 
Committee on Customs Valuation    
 
  
MINUTES OF THE MEETING OF 24 MAY 2023 
CHAIRPERSON: MR  FRANK RITTNER (GERMANY)  
The Chairperson  recalled that the proposed agenda for the meeting had been circulated in 
document  WTO/AIR/VAL/ 16/Rev.1 . 
 
The Committee  on Customs Valuation ( CCV, or the Committee)  adopted  the agenda as follows:  
 
1   BACKGROUND PRESENTATIONS BY THE WTO AND WCO  SECRETARIATS ON 
COMMITTEE WORK AND ACTIVITIES  ................................ ................................ ................  3 
2   REPORT ON THE 56TH SESSION OF THE TECHNICAL COMMITTEE ON CUSTOMS 
VALUATION BY THE WCO  SECRETARIAT  ................................ ................................ ..........  3 
3   INFORMATION ON IMPLEMENTATION OF THE CUSTOMS VALUATION 
AGREEMENT THROUGH NOTIFICATIONS OF NATIONAL LEGISLATION AND 
RESPONSES TO THE CHECKLIST OF ISSUE S ................................ ................................ ..... 3 
3.1   Notification of National Legislation ................................ ................................ ................  3 
3.1.1   Afghanistan  ................................ ................................ ................................ ...........  4 
3.1.2   Belize  ................................ ................................ ................................ ....................  4 
3.1.3   Benin  ................................ ................................ ................................ ....................  4 
3.1.4   Plurinational State of Bolivia  ................................ ................................ .....................  4 
3.1.5   Botswana  ................................ ................................ ................................ ..............  5 
3.1.6   Brazil ................................ ................................ ................................ ....................  5 
3.1.7   Burundi  ................................ ................................ ................................ .................  5 
3.1.8   Colombia  ................................ ................................ ................................ ...............  5 
3.1.9   El Salvador  ................................ ................................ ................................ ............  6 
3.1.10    European Union  ................................ ................................ ................................ .... 6 
3.1.11    The Gambia  ................................ ................................ ................................ .........  6 
3.1.12    Georgia  ................................ ................................ ................................ ...............  6 
3.1.13    Guinea  ................................ ................................ ................................ ................  7 
3.1.14    Guatemala  ................................ ................................ ................................ ...........  7 
3.1.15    Honduras  ................................ ................................ ................................ .............  7 
3.1.16    Iceland ................................ ................................ ................................ ................  7 
3.1.17    India ................................ ................................ ................................ ...................  8 
3.1.18    Israel  ................................ ................................ ................................ ..................  8 
3.1.19    Malawi  ................................ ................................ ................................ .................  8 
3.1.20    Mongolia  ................................ ................................ ................................ ..............  9 
3.1.21    Namibia ................................ ................................ ................................ ...............  9 G/VAL/M/75  
 
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  3.1.22    Nepal  ................................ ................................ ................................ ..................  9 
3.1.23    Nigeria  ................................ ................................ ................................ ...............  10 
3.1.24    Norway  ................................ ................................ ................................ ...............  10 
3.1.25    Paraguay  ................................ ................................ ................................ ............  10 
3.1.26    Russian Federation  ................................ ................................ ...............................  10 
3.1.27    Saint Kitts and Nevis  ................................ ................................ ............................  11 
3.1.28    Solomon Islands  ................................ ................................ ................................ .. 11 
3.1.29    Sri Lanka  ................................ ................................ ................................ ............  11 
3.1.30    Togo ................................ ................................ ................................ ..................  12 
3.1.31    Tonga  ................................ ................................ ................................ ................  12 
3.1.32    Ukraine  ................................ ................................ ................................ ..............  12 
3.1.33    United Arab Emirates  ................................ ................................ ............................  14 
3.1.34    United Kingdom  ................................ ................................ ................................ ... 14 
3.1.35    Vanuatu ................................ ................................ ................................ ..............  14 
3.1.36    Viet Nam  ................................ ................................ ................................ ............  15 
3.2   Concluding Agenda Item  ................................ ................................ ............................  15 
4   INFORMATION ON THE APPLICATION OF DECISIONS OF THE COMMITTEE ON 
CUSTOMS VALUATION  ................................ ................................ ................................ .... 15 
5   TECHNICAL ASSISTANCE  ................................ ................................ ...........................  15 
5.1   Report on Article  20.3 – Technical Assistance Activities  ................................ ..................  15 
5.2   Information on Technical Assistance by the WCO  ................................ ...........................  16 
6   PRESHIPMENT INSPECTION  ................................ ................................ ......................  16 
6.1   Status of Notifications by Members  ................................ ................................ .............  16 
6.2   Questions and Responses  ................................ ................................ ..........................  17 
6.2.1   China  ................................ ................................ ................................ ...................  17 
6.2.2   Indonesia  ................................ ................................ ................................ .............  17 
6.2.3   Saint Lucia  ................................ ................................ ................................ ............  17 
6.3   Information on the PSI  Programme Compiled by the TIC  Council  ................................ ..... 17 
7   FOLLOW -UP ON REPORT TO THE CHAIR OF THE COUNCIL FOR TRADE IN 
GOODS ON FUNCTIONING OF THE COMMITTEE ON CUSTOMS VALUATION 
(G/VAL/W/385; G/VAL/W/385/CORR.1) AND SUGGESTIONS BY MEMBERS  .................  18 
8   INFORMATION SHARING ON CUSTOMS EXPERIENCES AND PRACTICES SINCE 
2020 (COVID -19 PANDEMIC)  ................................ ................................ .........................  20 
9   DECISION ON THE USE OF THE E -AGENDA FOR FUTURE MEETINGS BASED ON 
INPUT FROM MEMBERS  ................................ ................................ ................................ .. 20 
10   OTHER BUSINESS  ................................ ................................ ................................ .... 21 
11   ELECTION OF NEW CHAIRPERSON  ................................ ................................ ..........  21 
ANNEX  ................................ ................................ ................................ ...........................  22 
 
 G/VAL/M/75  
 
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  1  BACKGROUND PRESENTATIONS BY THE WTO AND WCO  SECRETARIATS ON COMMITTEE 
WORK AND ACTIVITIES  
The Chairperson  noted that this item would  be held in informal mode , as had been indicated 
on the agenda,  and that the  presentations could be found on the WTO  website .1 
2  REPORT ON THE 56TH SESSION OF THE TECHNICAL COMMITTEE ON CUSTOMS 
VALUATION BY THE WCO  SECRETARIAT  
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 56th Session, which 
had taken place from 3 to 5  May 2023.2 
The Committee took note  of the WCO's report.  
3  INFORMATION ON IMPLEMENTATION OF THE CUSTOMS VALUATION AGREE MENT 
THROUGH NOTIFICATIONS OF NATIONAL LEGISLATION AND RESPONSES TO THE 
CHECKLIST OF ISSUES  
3.1  Notification of National Legislation  
The Chairperson  recalled that Members were required to notify their national customs valuation 
legislation, including any updat es, and that document  G/VAL/W/232/Rev.17  set out the current 
status of notifications on legislation, as well as the status of questions and responses regarding that 
legislation. He noted that he had  reached out to Members to whom questions had been posed to see 
if there was any assistance that c ould be provided  to them;  this had prompted the circulation of a 
number of additional documents containing such responses . He thanked delegations for their 
cooperation and understanding  in this regard . In addition, he recalled that the situation regarding 
the consideration of Chinese Taipei's legislation had remained unchanged.  
The representative of the United States  thanked  the Secretariat for its overview of Member 
notifications , and the Chair for his outreach efforts.  The US noted that t imely and complet e 
notifications allow ed the WTO 's negotiating arm to function, improve d the operation of the 
WTO Agreements , and allow ed Members to better understand the trade practices of other Members.  
The US observed that the notification track  record had been improvin g steadily  in the Committee  
and wanted that motivation to continue . In this regard, the US drew the Committee 's attention to 
the work of the Friends of Transparency Group . On 30  March  2023, this group had organized a 
session called "Who Notices Notifications ?", where private sector representatives had discussed why 
the information in WTO  notifications was important to traders , and how it enable d them to make 
informed business decisions. A summary of that session was available in CTG  room 
document  RD/CTG/18 , which include d a link to a recording of the session.  The US also  encourage d 
Members to join the Friends of Transparency Group, which was planning other activities for later 
that year. In addition, the US noted  that compliance with notification obligations need ed to be 
improved. There remain ed 25 Members that need ed to notify their national customs valuation 
legislation , and 55  Members that had not submitted their responses to the checklist of issues. The 
US urged the following Member s to submit their national customs valuation legislation and replies 
to the checklis t of issues as soon as possible: Angola ; Antigua and Barbuda ; Bangladesh ; Barbados ; 
Cameroon ; Central African Republic ; Chad; Congo ; Democratic Republic of the Congo ; Djibouti ; 
Ghana ; Grenada ; Guinea -Bissau ; Guyana ; Haiti; Liberia ; Maldives ; Mauritania ; Papua New Guinea ; 
Saint Lucia ; Samoa ; Seychelles ; Sierra Leone ; Tajikistan ; and Yemen.  Additionally, the U S urged 
the following Member s to complete their notification commitments and submit replies to the checklist 
of issues: Afghanistan ; Benin ; Botswana ; Burkina Faso ; Burundi ; Cabo Verde ; Côte d'Ivoire ; 
Dominica ; Gabon ; Georgia ; Guinea ; Indonesia ; the State of Kuwait ; Lao PDR; Madagascar ; Mali; 
Mongolia ; Mozambique ; Nepal ; Niger ; Pakistan ; Saint Kitts and Nevis ; Senegal ; Solomon Islands ; 
Suriname ; Togo; Tunisia ; Uganda ; Vanuatu ; and Zambia. Finally, t he U S welcome d further 
discussion on possible technical level notification reforms that could be made.  
 
1 https://www.wto.org/english/news_e/news23_e/val_24may23_e.htm . 
2 The WCO  report is c ontained in the Annex to this document.  G/VAL/M/75  
 
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The Committee took note  of the statement made.  
3.1.1   Afghanistan  
The Chairperson  recalled that it had been agreed at the Committee's previous meeting to revert 
to Afghanistan's notification of its national legislation, which had been circulated in 
document  G/VAL/N/1/AFG/1 . Canada had posed questions  in 2021  in document  G/VAL/Q/AFG/1 . 
The representative of Canada  indicated that Canada's questions had been submitted in 
May 2021, and that they looked forward to receiving Afghanistan's response.  
The Committee took note  of the statement made and agreed  to revert to Afghanistan 's 
notification at its next meeting.  
3.1.2   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 latest questions raised 
by the United States had been circulated in document  G/VAL/W/330 , to which Belize had responded 
in documents  G/VAL/Q/BLZ/1  and G/VAL/Q/BLZ/2 . 
The representative of the United States  thanked  Belize for its continued efforts to ensure that 
all articles of the WTO Agreement on Customs Valuation ( CVA) and Interpretative Notes had b een 
incorporated into its national customs law.  In May  2022, Belize  had indicated  that the draft 
CARICOM  Harmonized Customs Bill was undergoing internal review.  The US asked whether  Belize 
could provide an update on the status of the review and consideration of the customs valuation 
legislation . 
The Committee took note  of the statement made and agreed  to revert to Belize 's notification s 
at its next meeting.  
3.1.3   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 . The United States had subsequently submitted questions in 
document  G/VAL/Q/BEN/1 , and Benin had responded in document  G/VAL/Q/BEN/2 . 
The representative of the United State s noted that, in its reply,  Benin had indicated that 
responses to the checklist of issues would be submitted by 20  June 2022.  The US reminded  Benin 
that it was awaiting those responses , as well as Benin's notification of its revised valuation measures. 
The US asked whether  Benin could provide an update on the status of the draft 2023  Finance Law . 
The Committee took note  of the statement made and agreed  to revert to Be nin's notification 
at its next meeting.  
3.1.4   Plurinational State of Bolivia  
The Chairperson  recalled that it had been agreed at the Co mmittee's previous meeting to 
revert to the Plurinational State of Bolivia's checklist of issues, which had been circulated in 
document  G/VAL/N/2/BOL/1 . The United States had raised questions in document  G/VAL/Q/BOL/1 , 
and Bolivia had responded in document  G/VAL/Q/BOL/2  (although originally submitted in  
November  2022, due to an o versight the document had not been circulated until April  2023). 
The representative of the United States  expressed its appreciation for  Bolivia 's replies to its 
questions regarding the c hecklist of issues . The US  indicated that it continue d to review the new 
manuals adopted in 2022.  The US asked whether there w ould also be regulations issued on customs 
valuation in addition to those manuals . G/VAL/M/75  
 
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The representative of the Plurinational State of Bolivia  confirmed that it had originally provided 
its responses in November  2022, and thanked the United States for its opinions and views on their 
replies. Bolivia also expressed its hope that the follow -up questions would be sent to them  in writing 
to be forwarded to Capital . 
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 . 
3.1.5   Botswana  
The Chairperson  drew the Committee's attention to a new notification by Botswana regarding  
its customs legislation in document  G/VAL/N/1/BWA/1 . 
The representative of the United States  thanked  Botswana for notifying  its national customs 
valuation legislation and encourage d Botswana to also provide its replies to the checklist of issues , 
which complemented the review of the legislation.  The US noted that they were reviewing the 
notification  and w ould revert back with any questions  before the next meeting . 
The Committee took note  of the statement made and agreed  to revert to Botswana's 
notification at its next meeting.  
3.1.6   Brazil  
The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to Brazil's notification of its customs legislation, which had been circulated in 
document  G/VAL/N/1/BRA/4 . 
The representative of the United States  indicated that it was  in the process of reviewing  the 
notification  and w ould follow up with questions , if necessary , before the next meeting . 
The Committee took note  of the statement made and agreed  to revert to Brazil's notification 
at its next meeting.  
3.1.7   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 ha d been circulated in 
document  G/VAL/N/1/BDI/1 . The United States had raised questions in 2020 , in 
document  G/VAL/W/361 . 
The representative of the United States  encourage d Burundi to submit its responses to  the 
questions and  to the checklist of issues , and look ed forward to r eceiving Burundi's written replies as 
soon as possible.  
The Committee took note  of the statement made and agreed  to revert to Burundi 's notification 
at its next meeting . 
3.1.8   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  and responses 
to the checklist of issues , which had been circulated in document s G/VAL/N/1/COL/4  
and G/VAL/N/2/COL/3 . Colombia had responded in document  G/VAL/Q/COL/3  to questions from the 
European Union, and i n document  G/VAL/Q/COL/4  to questions from the United States. Following 
circulation of the agenda, the United States had provided follow -up questions  in 
document  G/VAL/Q/COL/5 , which would be placed on the agenda of the next meeting.  
The representative of the United States  thanked  Colombia  for its replies and noted that it had 
requested Colombia to share certain legislation, including DIAN  Resolution No.  0046 of 2019, Decree 
No. 1165 of 2019, and Decree No.  360 of 2021.  G/VAL/M/75  
 
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The representative of the European Union  thank ed Colombia for respondin g to its questions.  
The Committee took note  of the statement made and agreed  to revert to Colombia 's 
notification s at its next meeting . 
3.1.9   El Salvador  
The Chairperson  recalled that it had been agreed at the Committee's previous meeting to 
revert to El Salvador's notifications of its national customs legislation and its checklist of issues, 
which had been circulated in documents  G/VAL/N/1/SLV/1  and G/VAL/N/2/SLV/1 , respectively. The 
United States had submitted questions in document  G/VAL/Q/SLV/1 , to which El  Salvador had 
responded in document  G/VAL/Q/SLV/2 . 
The representative of the United States  expressed its appreciation for  El Salvador 's responses 
to the US questions , and stated that it had  no further questions at this time.  
The Committee concluded  the examination of El Salvador 's notification s. 
3.1.10   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 its amended national legislation, 
which had been circulated in document  G/VAL/N/1/EU/1 . The EU had responded in 
document  G/VAL/W/377  to a question from  the US, and China had submitted questions in 
document  G/VAL/Q/EU/1 . 
The representative of China  thanked the European Union for notifying its national customs 
valuation legislation , and for its replies to their questions. China indicated that it was  in the process 
of reviewing the responses and would revert back to the EU with any follow -up questions in writing 
before the next meeting.  
The Committee took note of the statement made and agreed  to revert to the European Union 's 
notification at its next meeting . 
3.1.11   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 , as well as its responses to the check list 
of issues in document  G/VAL/N/2/GMB/1  and G/VAL/N/2/GMB/1/Corr.1 . Following an exchange of 
questions and responses between the United States and the Gambia, the US had submitted follow -up 
questions in document  G/VAL/Q/GMB/2 . 
The representative of the United States  noted that they were still waiting on the Gambia's 
responses to  its questions circulated on 11  May 2022.  
The Committee took note  of the statement made and agreed  to revert to the Gambia' s 
notification s at its next meeting . 
3.1.12   Georgia  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
Georgia's notification of its customs legislation in document  G/VAL/N/1/GEO/2 . The United States 
had posed questions to Georgia in document  G/VAL/Q/GEO/1 , to which Georgia had responded in 
document  G/VAL/Q/GEO/2 . 
The representative of the United States  thanked Georgia for providing its responses to their 
questions  and stated that they would follow up as necessary . The US also welcomed  Georgia 's 
indication that it would submit its responses to the checklist of issues during the third  quarter of the 
year. G/VAL/M/75  
 
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The representative of Georgia  thanked the United States for its interest  in Georgia's customs 
valuation notification  and for its questions  raised . Georgia stated that it had  provided written 
responses to the US  quest ions two  weeks before the meeting , and that they would be happy to 
receive additional questions or requests for further clarification on information provided, if any.  
The Committee took note  of the statement s made and agreed  to revert to Georgia's 
notification at its next meeting . 
3.1.13   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 2015 , in 
document  G/VAL/W/266 . 
The representative of the United States  explained that it had  submitted questions to Guinea  
in 2015,  seeking clarification on Guinea's implementation of Article  5 of the CVA . The US added that 
it had continued to press  Guinea to submit its responses to their questions, as well as  its response s 
to the checklist of issues . Noting that it was  the oldest item on the agenda, the U S strongly urge d 
Guinea to respond as soon as possible so that they could  work towards resolving this agenda item.  
The Committee took note  of the statement made and agreed  to revert to Guinea 's notification 
at its next meeting . 
3.1.14   Guatemala  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Guatemala's notification of its checklist of issues, which had been circulated in 
document  G/VAL/N/2/GTM/1 . The United S tates had submitted follow -up questions in 
document  G/VAL/Q/GTM/3 , to which Guatemala had responded in document  G/VAL/Q/GTM/4 . 
The representative of the United States  thanked Guatemala for its responses regarding 
transportation and insurance costs , and stated that it was still  reviewing them and w ould follow up 
as necessary, in particular on estimated transportation costs being added to transaction value.  
The Committee took note  of the statement made and agreed  to revert to Guatemala 's 
notification at its next meeting . 
3.1.15   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 documents  G/VAL/N/1/HND/1  and G/VAL/N/2/HND/1 . The 
United States had submitt ed follow -up questions in document  G/VAL/Q/HND/3 , to which Honduras 
had responded in document  G/VAL/Q/HND/4 . 
The representative of the United States  thanked  Honduras for its repl ies. The US stated that 
it was reviewing them and would  submit follow -up questions , if necessary , before the next meeting.  
The Committee took note  of the statement made and agreed  to revert to Honduras' 
notification s at its next meeting . 
3.1.16   Iceland  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Iceland's notification of its revised legislation, which had been circulated in 
document  G/VAL/N/1/ISL/2 . The United States had submit ted questions in 
document  G/VAL/Q/ISL/3 , to which Iceland had responded in document  G/VAL/Q/ISL/4 . 
The representative of the United States  thank ed Iceland for providing its response to the 
US questions regarding communication with importers.  The US stated that it was  reviewing the G/VAL/M/75  
 
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  response and w ould follow up with questions as necessary, in particular on estimated transportation 
costs being added to transaction value.  
The Committee took note  of the statement made and agreed  to revert to Iceland 's notification 
at its next meeting . 
3.1.17   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 . India 
had provided r esponses to the United States and China, which had been circulated as 
documents  G/VAL/Q/IND/5  and G/VAL/Q/IND/6 , respectively, and the United States had since 
provided follow -up questions  in document G/VAL/Q/IND/7 , which would be placed on the agenda of 
the next meeting.  
The representative of China  thank ed India for the notification of its national customs valuation 
legislation , and for its replies to China's questions . China stated that it was still  reviewing the 
responses and might provide additional written questions before the Committee's next meeting.  
The representative of the United States  drew attention to its follow -up questions to India, 
seeking additional clarification on whether th e notional transport and insurance values could be 
updated with actual values post clearance, and how India Customs determined that the price 
declared was the price actually paid or payable in the context of interest charges.  
The representative of India stated that it had taken  note of the questions that had been 
submitted by the US just before th e meeting , and that it was  reviewing them and would  revert 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 . 
3.1.18   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 documen t G/VAL/N/2/ISR/1 . The United States had raised questions in 
document  G/VAL/Q/ISR/3 , to which Israel had responded in document  G/VAL/Q/ISR/4 . 
The representative of the United States  expressed its appreciation for  Israel 's responses  and 
indicated that it had no further questions at this time.  
The Committee concluded  the examination of Israel 's notification.  
3.1.19   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 documents  G/VAL/N/1/MWI/2  and G/VAL/N/2/MWI/1 . The 
United States had raised questions in 2017 , in document  G/VAL/W/303 . 
The representative of the United States  highlighted that its questions related  to Malawi 's 
national customs valuation legislation and that it  sought clarification on whether Malawi was using 
the Brussels Definition of Value.  The US  urged Malawi to submit its written reply as soon as possible.  
The representative of Malawi  thanked the United States for its explanation and noted that, 
during the last meeting, it had promised  the US that it would be having a meeting with them . Malawi 
remarked that , unfortunately, the colleague  handling this issue had been absent; nevertheless, he 
had now returned and was in contact with the US . In Malawi's view , it was surprising that the WTO 
and WCO were working together while having different definitions of "value" , and that t his had raised G/VAL/M/75  
 
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  the misunderstanding between Malawi and the US . He added that they would  be having a session 
with the US to resolve this issu e, and would  report back to the Committee at its next meeting.  
The Committee took note  of the statements made and agreed  to revert to Malawi's 
notifications at its next meeting.  
3.1.20   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 and the United States had raised questions in 
documents  G/VAL/Q/MNG/1  and G/VAL/Q/MNG/2 , respectively, to which  Mongolia had recently 
provided responses that  would be placed  on the agenda of the next meeting.  
The representati ve of the European Union  thanked Mongolia for its responses  and indicated 
that, as those responses had only just been received , it would like some additional time to review 
them. 
The representative of the United States  drew Mongolia's attention to its  questions relating to 
information on the use of reference prices and implementation of Articles  2 and 3  of the CVA . The 
US looked  forward to receiving Mongolia 's written replies , and also encourage d Mongolia to submit 
its response to the checklist of issues as soon as possible.  
The Committee took note  of the statement s made and agreed  to revert to Mongoli a's 
notification at its next meeting . 
3.1.21   Namibia  
The Chairperson  recalled that the Committee had agr eed 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  indicated that the US looked forward to receiving 
Namibia's  responses.  
The representative of Namibia  stated that they were  awaiting confirmation from the authority 
responsible for customs matters and request ed that this matter be discussed at the next meeting.  
The Committee took note  of the statement s made and agreed  to revert to Namibia's  
notification at its next meeting . 
3.1.22   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/Q/NPL/2 , 
to which Nepal had  responded in document  G/VAL/Q/NPL/3 . 
The representative of the United States  thanked  Nepal for submitting its response to the 
US questions r egarding Nepal 's new customs law and regulation. The US stated that it was  reviewing 
those responses and expected to follow up with any additional questions before the Committee's 
next meeting.  The US  also encouraged  Nepal to submit its responses to the checklist of issues as 
soon as possible.  
The representative of Nepal thanked  the United States for its statement and continued interest 
in the past notification , including  with follow -up questions.  Nepal noted that it had responded  to the 
follow -up questions  in document  G/VAL/Q/NPL/3 , circulated on 1  May 2023. Nepal expected that 
this would satisfy the US but noted that they would  be happy to re ply to any follow -up questions.  G/VAL/M/75  
 
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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 . 
3.1.23   Nigeria  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examina tion 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  highlighted that it was awaiting responses to its 
questions seeking further clarification on revisio ns to the Nigeria Customs Service Act, 2013.  The 
US noted that Nigeria had mentioned at the Committee's previous meeting that its parliament had 
passed revised legislation . Therefore, the US wished to know when Nigeria intend ed to notify its 
updated legisl ation to the Committee.  
The Committee took note  of the statement made and agreed  to revert to Nigeria's  notification s 
at its next meeting . 
3.1.24   Norway  
The Chairperson  drew the Committee's attention to Norway's  recent notification regarding its 
customs legislation , submitted as  document  G/VAL/N/1/NOR/3 . 
The representative of the United States  thanked  Norway for notifying an update of its customs 
valuation legislation.  The US stated that it was  still reviewing  the notification and w ould submit any 
questions in writing to Norway prior to the Committee's next meeting.  
The representative of Norway  thanked the United States for their interest in its notification 
and stated that Norway  would be happy to reply at the next meeting to any questions that may 
arise.  
The Committee took note  of the statements made and agreed  to revert to Norway's 
notification at its next meeting.  
3.1.25   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 . Paraguay had submitted replies to questions from the 
United States in document  G/VAL/Q/PRY/ 5, to which the United States had posed follow -up 
questions  in document  G/VAL/Q/PRY/6 . 
The representative of the United States  highlight ed that its  follow -up questions relate d to 
Paraguay's laws and procedures on customs valuation . The US looked forward to receiving 
Paraguay's  response.  
The Committee took note  of the statement made and agreed  to revert to Paraguay's  
notification at its next meeting . 
3.1.26   Russian Federation  
The Chairperson  recalled that the Committee 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 responses 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/336  
and G/VAL/W/360 , G/VAL/Q/RUS/1 , and G/VAL/Q/RUS/2 , respectively.  G/VAL/M/75  
 
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The representative of China  thanked the Russian Federation for its notification of their national 
customs valuation legislation.  China stated that it looked  forward to receiving written replies to its 
questions , which had been circulated in document  G/VAL/Q/RUS/2  on 21 October  2021. 
The representative of the Russian Federation  thanked  China for its interest in Russia's customs 
valuation legislation. Russia explained that the questions were still being considered in Capital and 
that, once the answers had been  prepared, the Committee w ould be informed accordingly.  
The Committee took note  of the statements made and agreed  to revert to the Russian 
Federation's notification s at its next meeting . 
3.1.27   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 their national legislation, which had been 
circulated in document  G/VAL/N/1/KNA/1 . The United States had submitted questions in 
document  G/VAL/Q/KNA/1 , to which Saint Kitts and Nevis ha d responded in 
document  G/VAL/Q/KNA/2 . 
The representative of the United States  thanked  Saint Kitts and Nevis for the reply to its 
questions.  The US stated that it was  reviewing the response and urged  Saint Kitts and Nevis to 
respond to the checklist of issues  as well . 
The Committee took note  of the statement made and agreed  to revert to Saint Kitts and Nevi s' 
notific ation at its next meeting . 
3.1.28   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  noted that its questions concerned  the implementation 
of Articles  10, 11, 12, and 13  of the CVA . The US continue d to urge the Solomon Islands to submit 
its responses to the checklist of issues , and also looked forward to receiving written responses to its 
questions as soon as poss ible. 
The Committee took note  of the statement made and agreed  to revert to the notification of 
the Solomon Islands at its next meeting . 
3.1.29   Sri Lanka  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination o f Sri Lanka's notification of its national legislation and its responses to the checklist 
of issues, 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 raised certain additional questions in 2019 , in 
document  G/VAL/W/328 . 
The representative of the United Stat es appreciated  Sri Lanka 's continued engagement to 
fully implement the CVA.  The US noted that, at the May 2022 meeting, Sri  Lanka had indicated that 
consultations with stakeholders and a revision of its national customs valuation legislation were 
ongoing i n Capital . The US stated that it  would appreciate an update from Sri  Lanka on any progress 
and await ed Sri Lanka 's notification of its updated measure.  
The representative of Sri Lanka  thanked  the United States for its continued interest 
regarding Sri  Lanka's customs valuation legislation for the determination of customs value of 
imported motor vehicles. As Sri Lanka  had reported at the Committee 's previous  meeting , 
capital -based authorities ha d identified that there would be a need to amend its  customs  ordinance 
in order to address the concerns raised by the US in document  G/VAL/W/328 . Capital -based 
authorities ha d already engaged in a consultation p rocess with key stakeholders to bring possible G/VAL/M/75  
 
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  amendments to the customs ordinance of Sri  Lanka , in place of the provisions of the concerned 
gazette notification No. 1971/10 , dated 14  June 2016. Sri  Lanka stated that it would  notify such 
amendments to the WTO once the process had been completed.  
The Committee took note  of the statement s made and agreed  to revert to Sri Lanka' s 
notification s at its next meeting . 
3.1.30   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 . The United States had raised questions in 2021 , in 
document  G/VAL/W/372 . 
The representative of the United States  remarked that it looked  forward to receiving written 
responses to its questions  as soon as possible . 
The representative of Togo thanked the United States for its questions , and noted that the 
US concerns  had been  forwarded to the appropriate ministry for response.  Togo reassured  the U S 
that it was keeping close tabs on this  issue and would revert to the US once it had received a 
response from its administration.  Togo stated that it was  open t o discussing ways to come to an 
agreed solution.  
The Committee took note  of the statement s made and agreed  to revert to Togo's notification 
at its next meeting . 
3.1.31   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 United States had raised questions in 2021 , in 
document  G/VAL/W/373 . 
The represe ntative of the United States  remarked that it  looked forward to receiving Tonga 's 
responses to its questions as soon as possible.  
The Committee took note  of the statement made and agreed  to revert to Tonga 's notification 
at its next meeting . 
3.1.32   Ukraine  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert 
to its examination of Ukraine's notification  of its national customs legislation in 
document  G/VAL/N/1/UKR/3 . The U nited States had posed questions in document  G/VAL/Q/UKR/1 . 
After the agenda  had closed , Ukrain e had provided a response to those questions in 
document  G/VAL/Q/UKR/2 , which would  be placed on the agenda of the Committee's next meeting.  
The repre sentative of the United States  commend ed Ukraine for its commitment to fulfilling 
its WTO  notification requirements and responding to US  questions in a timely manner despite the 
unimaginable conditions they face d. The US stated that it would  review Ukraine 's responses to its 
questions and follow up if necessary.  The U S condemn ed Russia 's unwarranted and illegal war of 
aggression against Ukraine. The war continue d to cause human suffering, and disruption in supply 
chains across the world. The US stated that it stood  firmly with Ukraine and called  upon Russia to 
immediately cease its use of force against Ukraine.  The US applauded  Ukraine 's undeterred 
commitment to the WTO and its continued productive participation in the Committee.  
The represent ative of Ukraine  thanked  the United  States for its interest in Ukraine's 
notification on customs valuation  legislation , and for the questions  it had raised . The respons es had 
been prepared and sent to the US  delegation and the Secretariat in advance of that day's meeting , 
and had been circulated in document  G/VAL/Q/UKR/2 on 15 May 2023. These responses confirm ed 
that, despite the  ongoing war unleashe d 15 months ago, Ukraine  remain ed strongly committed to G/VAL/M/75  
 
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  the fundamental r ules of this Organization and would continue to notify its adopted measures to the 
WTO.  Ukraine reiterate d that it was always open to discussing notified measures with Members 
within this Committee , and bilaterally , to ensure transparency while under martial law . Ukraine 
expressed  gratitude to its partners for their unwavering support and call ed on other WTO  Members 
to take measures to deprive Russia of its ability to wage war a gainst Ukraine and undermine the 
rules of the multilateral trading system.  
The representative of the European Union  praised  Ukraine's effort made to submit its 
notifications and reply to the questions raised by the US , despite the war. This clearly demonst rated 
Ukraine's strong commitment to the work of the WTO.  The E U condemned  in the strongest  possible 
terms Russia's  unprovoked an d unjustified military aggression against Ukraine, as well as the illegal 
attempted annexation  by Russia of certain regions of Ukraine . This aggression deeply violate d 
international law and undermine d international security stability . The EU  called upon Russia to 
immediately end its acts of aggression, to withdraw its tr oops from Ukraine,  and to fully respect 
Ukraine's territorial integrity, sovereignty,  and independence within its internationally  recognize d 
borders . The E U would stand firmly with Ukraine and its people for a s long as it took. 
The representative of Canada  thanked Ukraine f or its responses , and for its report on the 
circumstances affecting its participation in the multilateral trading system.  Canada continue d to 
unequivocally condemn Russia's illegal, unprovoked and unjustifiable invasion of Ukraine, which was 
a blatant viol ation of international law and the rules -based international system. Ukraine's 
commitment to the multilateral trading system and upholding the rule of law, while under attack, 
was commendable.  Canada  stated that its  support for Ukraine and its people was unwavering , and 
that it would  work to find ways to use trade to support Ukraine in rebuilding its economy and society. 
Finally, Canada  once again call ed on Russia to immediately cease all hostile actions against Ukraine.  
The representative of Japan  apprecia ted all the notifications made to date, especially the 
notification of Ukraine and its responses to questions submitted despite its difficult situation.  Japan 
strongly condemn ed Russia 's aggression against Ukraine and urge d Russia once again to stop its 
aggression and withdraw its forces from the territory of Ukraine within its internationally recognized 
borders immediately. Japan stated that it would continue to firmly support Ukraine.  
The representative of the United Kingdom  welcome d Ukraine's commitmen t to fulfilling its 
WTO obligations, despite the unprovoked and premeditated attack against it. The UK and its 
international partners stood united in condemning the Russian government's reprehensible actions , 
which were an egregious violation of internatio nal law, including the UN  Charter.  The UK stated that 
Russia must urgently de -escalate and withdraw its troops , and must be held accountable and stop 
undermining democracy, global stability , and international law. The UK stood  with Ukraine in 
resisting  this attack on the rules -based international system.  
The representative of  the Republic of Moldova  thanked  Ukraine for its update in this 
Committee and reiterated its support , along with the E U and other Members that had spoken in 
support of Ukraine.  Moldova condemn ed in the strongest possible terms Russia's aggression against 
Ukraine. The war was causing destruction and suffering on a daily basis in a neighbouring country , 
and the economic and social consequences of th e war were being strongly felt in and around Ukraine, 
including in Moldova. Despite the challenges, Moldova stated that it  continue d to stand in solidarity 
with Ukraine and its people , and called  upon Russia  to stop this war  immediately and unconditionally . 
The representative of Norway thanked Ukraine for its update, which demonstrated Ukraine's 
commitment to fulfilling its obligations , even under the extreme ly difficult circumstances that they 
were facing.  Norway condemn ed, in the strong est possible terms,  the military aggression o f Russia  
against Ukraine, and  reiterate d its full solidarity with Ukraine and the Ukrainian people . 
The representative of the Republic of Korea  wished to echo previous speakers in condemning 
Russia's illegal invasion of Ukraine. Korea stated that the sover eignty, territorial integrity , and 
independence of Ukraine should be respected.  
The representative of the Russian Federation  stated that the core function of the Committee 
was to monitor implementation of the Customs Valuation Agreement , and h ence the major part of 
the previous interventions under this agenda item were irrelevant to the mandate of the Committee.  
Russia stated that discussions on the regional or global security situation, and UN Charter G/VAL/M/75  
 
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  enforcement or compliance , evidently went beyond the mandate of WTO  Committees, including that 
of the present Committee ; instead, these discussions belong ed in the specialized UN  bodies and 
agencies. It was in those bodies and agencies where Russia, in detail, had share d its position on the 
roots and reasons for its special military operation , as well as on the issues that had arisen during 
its conduct.  One of the aims of the se interventions had been to justify the unilateral coercive 
measures that these Member s had introduced against Russia,  which  were a clear violation of their 
basic WTO  commitments. Such measures had consequences for world trade and the world economy.  
Those consequences could have been avoided if the WTO  Members in question had not breached 
basic WTO  rules.  All additional costs due to their unilateral measures were passed on to global 
consumers , resulting in growing global price level s. With regard to the allegations on disrupted global 
food security, the significant contributing factor to the shortage in glo bal food supply was the 
unilateral trade restrictive measures with extraterritorial application introduced against Russia in the 
agricultural sector.  As the Committee was at that meeting going to debate ways to improve its 
functioning, the suggestion to in crease work efficiency would be that Members refrain from 
intervening on issues that clearly violate d the mandate of the Committee.  Russia  urged the relevant 
delegations to stop wasting Committee time.  
The Committee took note  of the statement s made and agreed to revert to Ukraine's 
notification at its next meeting.  
3.1.33   United Arab Emirates  
The Chairperson  drew the Committee's attention to the notifications by the United Arab 
Emirates regarding its customs legislation , submitted  in documents  G/VAL/N/1/ARE/1  and 
G/VAL/N/2/ARE/1 , circulated on 9  November  2022.  
The representative of the United States  thanked  the United Arab Emirates for notifying its 
national cus toms valuation legislation and replies to the checklist of issues.  The US stated that it 
would  review the notifications and ask questions if necessary.  
The Committee took note  of the statement made and agreed  to revert to the notification s 
from the United Arab Emirates at its next meeting.  
3.1.34   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  and 
G/VAL/N/2/GBR/1 . The United States and China had submitted questions in 
documents  G/VAL/Q/GBR/1  and G/VAL/Q/GBR/2 , to which the United Kingdom had responded in 
documents  G/VAL/Q/GBR/4  and G/VAL/Q/GBR/5 . 
The representative of the United Sta tes thanked the United Kingdom for the responses to its 
questions  and stated that it was reviewing the m and w ould follow up with questions as necessary.  
The representative of China  thanked  the United Kingdom for notifying its legislation and for 
the replie s to its questions. China stated that it would review the response s and submit follow -up 
questions before the Committee's next meeting.  
The representative of the United Kingdom  thanked  China and the United States for the ir 
continued interest in the UK  notification , and stated that the UK looked  forward to receiving any 
supplement ary question s, if any, which it would  deal with  in a timely manner.  
The Committee took note  of the statement s made and agreed  to revert to the Unit ed 
Kingdom 's notification s at its next meeting . 
3.1.35   Vanuatu  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert 
to Vanuatu's notification of its national legislation, which had been circulated in G/VAL/M/75  
 
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  document  G/VAL/N/1/VUT/1 . The United States had submitted questions in 2020 , in 
document  G/VAL/W/359 . 
The representative of the  United States  appreciated  the continued engagement from 
Vanuatu and the statements made at the last Committee meeting noting that the  response s would 
be forthcoming.  The US reiterated that it was still looking forward to receiving Vanuatu's responses  
as soon as possible . 
The Committee took note  of the statement made and agreed  to revert to Vanuatu's 
notification at its next meeting . 
3.1.36   Viet Nam  
The Chairperson  drew the Committee's attention to Viet  Nam's notification of its checklist of 
issues, which had been circulated in document  G/VAL/N/2/VNM/1 . The United States had submitted 
questions in documents  G/VAL/Q/VNM/3  and G/VAL/Q/VNM/4 , and Canada had done so  in 
document  G/VAL/Q/VNM/7 . Following circulation of the meeting's agenda, Viet  Nam had circulated 
its responses to those question s in documents  G/VAL/Q/VNM/5 , G/VAL/Q/VNM/6 , and 
G/VAL/Q/VNM/8 . 
The representative of Canada  thanked Viet Nam for the responses provided to its questions , 
and indicate d that it had  no follow -up questions.  
The representative of  the United States  thanked Viet Nam for providing its responses . The 
US was still reviewing those responses and w ould follow  up on them as necessary.  
The Committee took note  of the statement s made and agreed  to revert to Viet Nam's 
notification at its next meeting . 
3.2  Concludin g Agenda Item  
The Chairperson  noted that, to date, 111  Members had notified their national legislation on 
customs valuation, and 78  Members had provided responses to the checklist of issues. He welcome d 
the new notifications that had been received since the Committee 's previous  meeting and thank ed 
delegates for their work in preparing those notifications , and for having worked with him to secure  
responses to outstanding questions. However, the Chairperson  also noted that the legislation of 
34 Members remain ed under review . He hoped that his successor might also seek to close some of 
those items by encouraging Members to engage bilaterally to resolve any outstanding questions.  
4  INFORMATION ON THE APPLICATION OF DECISIONS OF THE COMMITTEE ON CUSTOMS 
VALUA TION  
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 Proc essing Equipment". Since the Committee's previous meeting, a notification 
had been received from the Philippines in document  G/VAL/N/3/PHL/2 . The Cha irperson noted that 
the most recent status report, which covered all notifications, had been circulated in 
document  G/VAL/W/5/Rev.37 . 
The Committee took note  of the information.  
5  TECHNICAL ASSISTANCE  
5.1  Report on 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 incorporated into the overall technical assistance programme of the WTO. 
He thanked the Secretariat for its role in delivering technical assistance on c ustoms valuation matters G/VAL/M/75  
 
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  in a Regional Trade Policy Course for Asia -Pacific Members that had taken place in 2022 , and in such 
courses scheduled to take place in the Americas and in Africa later in 2023 . He also noted that 
Members could request technical as sistance in the form of national activities , and that Ecuador ha d 
recently submitted such a request to the Secretariat.  The Secretariat also regularly provided 
assistance to Members in the preparation of notifications , and the Chairperson encouraged Member s 
to contact the Secretariat when assistance was needed to prepare a notification.  
The representative of the United States  explained that US Federal agencies ha d been active in 
supporting their trading partners in the area of customs valuation.  The US  Department of Commerce 
Commercial Law Development Program and US  Customs and Border Protection had conducted the 
first in a series of workshops on the implementation of customs procedures in line with the Trade 
Facilitation Agreement. The workshop had focused on the issuance of advance rulings, including on 
customs valuation. The workshop series was helping Kosovo 's Customs Services strengthen their 
capacity to facilitate the efficient and transparent movement of goods across its borders.  Providing 
customs valuation advance rulings was critical to speeding up the flow of goods across borders , and 
the US continued to support Members implementing their WTO  Customs Valuation Agreement 
obligations and Article  3 of the WTO  Trade Facilitation Agr eement.  
The representative of Japan  wished to report to the Committee on its recent technical 
assistance activities. As mentioned in the WCO 's report, Japan continue d to provide  training courses 
on the subject of Customs Valuation and Post -Clearance Audit s in Asian and African countries based 
on the needs of their respective Customs Offices.  The next workshops provided under the Master 
Trainer Programme for the Pacific Islands would be carried out from 12  June, for five  days, in Fiji.  
Japan was  committed to  continuing its efforts to contribute to technical assistance in the field of 
Customs Valuation.  
The Committee took note  of the information and statement s made.  
5.2  Information 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  documents. In this regard, document  G/VAL/ 8/Add.45  contained the most recent 
information by the TCCV concerning technical assistance activities carried out by the 
WCO Secretariat.  
The representative of the World Customs Organization  (Mr Jiabin L uo) explained that, d uring 
the intersession, the WCO  Secretariat had carried out eight  capacity -building activities, most of them 
as national training workshops. The WCO had also received report s from Member s regarding their 
technical assistance activities, including from the Dominican Republic, Japan, Moroc co, the United 
States, and Uruguay. The details of these technical assistance activities were included in its report . 
The Committee took note  of the information  and the statement made . 
6  PRESHIPMENT INSPECTION  
6.1  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 
inspection (PSI)  notifications was contained in the updated document  G/PSI/N/1/Rev.5 , together 
with document s G/PSI/N/1 /Add.1 , G/PSI/N/1/ Add.2  and G/PSI/N/1/ Add.3 , which reflected 
notification s from Botswana, the United Kingdom , and Niger, notifying that they had no laws or 
regulations relating to preshipment inspection. He also noted that at the next meeting of the 
Committee, Members would have occasion to launch the  next triennial review of the PSI  Agreement, 
as required under Article  6 of that agreement.  
The representative of the United States  thanked  Members for notifying updates on their 
preshipment inspection regimes.  The US  continue d to encourage Members to submit notifications on 
any program mes where they were requiring conformity assessment inspections prior to shipment to G/VAL/M/75  
 
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  assure conformity with standards or product requirements on a shipment -by-shipment basis.  More 
information about these types of program mes could help in the preparations  for the next triennial 
review of the PSI  Agreement  this autumn . 
6.2  Questions and Responses  
6.2.1   China  
The Chairperson  recalled that the United States had raised follow -up questions in 
document  G/PSI/Q/CHN/3 , to which  China had responded  in document  G/PSI/Q/CHN/4 . 
The representative of  the United States  thanked China for the recent reply to its questions.  The 
US continue d to review China 's response , but note d that the responses appl ied to used mechanical 
and electrical products, not necessarily to solid waste. The scope of the US  questions covered the 
PSI requirements for solid waste as well.  
The representative of China  thanked the US  for clarifying its questions. China indicated that 
the questions had been noted and would be transmitted to the appropriate  colleague to see whether 
or not they would have further responses.  
The Committee took note  of the statements made and agreed  to revert to this matter at its 
next meeting . 
6.2.2   Indonesia  
The Chairperson  recalled that the United States had submitted questions to Indonesia in 
document  G/PSI/Q/IDN/4 . 
The representative of  the United States  thanked  Indonesia for its reply indicating  that its 
measures ha d been revoked. The US had submitt ed follow -up questions asking when the details of 
this measure would be notified , and looked  forward to receiving Indonesia 's reply, as well as 
notification of its current PSI  regulation.  
The representative of  Indonesia  thanked the United States  for its continued interest regarding 
the Import Verification  and recent questions under documents  G/PSI/Q/IDN/2  and G/PSI/Q/IDN/4 . 
Indonesia reiterate d its response given at the Committee 's previous  meeting and under 
document  G/PSI/Q/IDN/3 , namely  that the Import Verification (VPTI) was not a PSI  activity. The 
VPTI only involve d document check activity to verify the conformit y of imported goods with the 
import documents from the origin countries to Indonesia. The VPTI was intended to ensure that 
trade respected health, safety, and environmental concerns. Therefore, Indonesia considered it  
irrelevant to notify the regulation co ncerning the Import Verification to the C CV. 
The Committee took note  of the statements made and agreed  to revert to this matter  at its 
next meeting . 
6.2.3   Saint Lucia  
The Chairperson  recalled that the United States had raised questions in 
document  G/VAL/W/354 . 
The representative of  the United States  said that it looked 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 . 
6.3  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 members regarding the existence of PSI  programmes. G/VAL/M/75  
 
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  This information had been circulated to WTO  Members in document  G/VAL/W/63/Rev. 30, indicating  
that none of its Member s had an ongoing PSI  programme.  
The Committee took note  of the information.  
7  FOLLOW -UP ON REPORT TO THE CHAIR OF THE C OUNCIL FOR TRADE IN GOODS ON 
FUNCTIONING OF THE COMMITTEE ON CUSTOMS VALUATION ( G/VAL/W/385 ; 
G/VAL/W/385/CORR.1 ) AND SUGGESTIONS BY MEMBERS  
The Chairperson  noted that various committees were evaluating potential improvements to 
their functioning  and that, in that connection, he had  provided a report to the CTG on the current 
functioning of this Committee in document  G/VAL/W/385  and G/VAL/W/385/Corr.1 . He wanted  to 
use this opportunity to follow up on that report and to hear suggestions from Members as to what 
types of improvements they would like to see. In a communication to delegations dated 
17 May 2023, he outlined a few possible areas where some improv ements could be made. Given the 
nature of these discussions, the Chairperson  anticipate d that the Committee may need to schedule 
an informal session at a later date to discuss these matters in greater detail, but wanted to hear 
from Members so that such a discussion could be organized at a future date. He noted that t he 
CTG Chairperson  had asked for the various committees to submit a report later that year outlining 
what changes they expect ed to undertake.  
The representative of Canada  indicated that the Cha ir's suggestions were very helpful in guiding  
the discussion , and welcomed the suggestion to hold an informal meeting of the Committee to 
discuss this matter  further . Canada support ed the suggestion  to have  introductory sessions for new 
delegates, as was  discussed in the Committee earlier that day , and to provide additional background 
information to guide new delegates when taking on their role in the Committee. Canada also found 
sensible the suggestion heard in a number of committees  to organize  meetings  with advance notic e, 
and with consideration for the alignment with the WCO  meeting s as well. Canada stated that these 
were their immediate reactions but that they were  open to discuss ing matters further in an informal 
session.  
The Chairperson  underlined t hat, while other committees had been discussing matters at some 
length, he was not sure that this was necessary for this Committee ; for this reason, he suggested 
perhaps a shorter informal meeting. The idea was to give a decent report to the CTG as to wher e 
the Committee stood, even if the answer was that most items were working quite  well, and that 
delegations were satisfied. So the idea of the list was to outline  some  things that might have 
relevan ce in the Committee  because some of the other items from t he large r matrix  prepared by the 
CTG may not  really play a role . 
The representative of the European Union  thanked the Chair for drawing attention  to the larger 
matrix  because there was a  link between what was done in the Committee  and that bigger picture . 
In that context, the EU also wished to draw  attention to the EU  paper that had been  submitted  to 
the CTG  in document  WT/GC/W/864 , where the EU  had indicated its vision of the context for 
WTO reform . The EU explained that  many of the elements concerning the general picture  could be 
found  there, and that some of those could be  read into this Committee . The EU thus welcomed  the 
proposal  to have a s eparate informal discussion at a later date, but presumably not to o far into  the 
future . The EU noted that it would also consider it helpful for the session to be held in a virtual or 
hybrid format . 
The representative of Japan  underscored its view that  informed discussions, and maintaining 
transparency through notifications, were fundamental to a proper functioning of the WTO  bodies. 
Japan thanked  the Secretariat for the very informative presentation made earlier that day . Japan  
welcome d all ideas that help ed Members fulfil their notification obligation s, and thought that  
organizing training sessions on notifications and further utilization of digi tal tools would be very 
useful.  
The representative of the United Kingdom  supported  the idea of having a short informal 
discussion on this. The UK had also set out its general views on the issues raised by the CTG matrix 
in a JOB document , and thought that the list of suggestions from the Chair  capture d a lot of the 
same issues. The UK noted that the  Committee use d the eAgenda and that it found this useful 
precisely for the reason that was set out at the beginning of the meeting in terms of sharing G/VAL/M/75  
 
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  documents . The UK considered that if this became  part of the culture of the Committee , as it had in 
the culture of other committees  already , this would be helpful to the UK and many other delegations.  
The representative of the United States  support ed the idea of an informal meeting to continue 
the discussions , but considered  that t he lack of notifications from some Members was the primary 
issue for the Committee. The US repeated its call for  Member s to join the Friends of Transparency 
Group to try to address this issue , and expressed its  interest in continuing these discussions on how 
to make improvements to the Committee.  
The Chairperson  stated that  the engagement of Member s, and what Members contribute d to 
each meeting , was the most crucial element . He indicated that discussions regarding the functioning 
of the Committee were in large part  a discussion of how the Secretariat could best support Members , 
which was important, but not the only element needed for the Committee's success . 
The representative  of the Republic of Korea  stated that  it would be beneficial to offer 
introductory sessions online for new delegates, and to provide online information on the Committee's 
functioning.  He also supported proposals to schedule  meetings a year in advance, and as early as 
possible.  Korea also considered it  imperative that Member s were not unduly burdened in the name 
of WTO  reform . Korea  welcome d an informal discussion of these issues. Finally, Korea expresse d its 
appreciation of the Chair an d Secretariat for organizing that day's experience -sharing session , and 
extended its  gratitude to China, Ecuador , and India for the ir informative and insightful presentations 
on their recent valuation experiences and practices. The presentations had enable d Member s to 
broaden their understanding of current trend s in customs valuation.  
The Chairperson  once again drew the Committee's attention to the report he had provided to 
the CTG in December , which he considered contained a good summary of the current fun ctioning of 
the Committee. He also asked the Secretariat to provide an explanation on the preparation of 
minutes.  
The representative of the  Secretariat  noted that an idea that had been proposed to ensure 
that Members received information on meetings as quickly as possible  was to download , immediately 
following a meeting , any statements that had been uploaded onto eAgenda . However, if  the idea 
was to have something that was thorough , and that captured everything said at the meet ing, it 
would take time. He explained that, notwithstanding the presence of statements, t here were a 
number of issues that needed to be addressed to ensure the quality control of the minutes , so simply 
putting the statement s into the minutes would not in itself suffice ; the minutes still had to be check ed 
for accuracy against the audio recording , as well as for grammar and readability . He noted that there 
could  often be other issues , too, such as  the quality of the  audio recording , or ensuring that 
interventions in languages other than English were reflected  faithfully . Finally, he noted that there 
were different approaches to the preparation of minutes, and that this Committee had relied on a 
reported style as opposed to the largely  verbatim approach adopted in some committees. In 
response to a question as to which of these two  styles was more efficient, the representative of  the 
Secretariat  indicated that he had not prepared minutes under a so-called verbatim style , but that 
such an  approach might possibly be quicker to the extent that the language would not need to be 
changed to reported style.  
The Chairperson  observed that , in the CTG  discussion s, delegations wished for minutes to be 
prepared immediately but at the same time wanted  to ensure the ir quality. In his view,  achieving 
both aims was impossible . It was for this reason that he had asked the Secretariat to intervene to 
explain the process. He considered that the most important change to facilitate the preparation of 
minutes would be  to ensure that statements were uploaded onto eAgenda ; this would provide a 
sound basis for the pre paration of the minutes, since relying only on the audio  recording would take  
more time.  G/VAL/M/75  
 
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  8  INFORMATION SHARING ON CUSTOMS EXPERIENCES AND PRACTICES SINCE 2020 
(COVID -19 PANDEMIC)  
The Chairperson  noted that this item would, as indicated on the agenda, be held in informal 
mode , and that the presentations could be found on the WTO  website.3 
9  DECISION ON THE USE OF THE E -AGENDA FOR FUTURE MEETINGS BASED ON INPUT 
FROM MEMBERS  
The Chairperson  explained  that, under this agenda item , Members would  consider  a possible  
decision on the use of eAgenda for future meetings , based on Member  feedback. He noted that this 
would be a decision to use the  instrument in principle , recognizing that it would be modified as 
needed in response to future input from Members . He recalled that, a t the request of Members at 
the Committee's previous meeting, the Secretariat made a presentation regarding a prototype of 
the eAgenda platform s pecific to this Committee. At an informal meeting in January  2023, the 
Secretariat had provided a more detailed presentation of that prototype and indicated that, if 
Members were interested, they would be able to register to use the platform on a trial bas is. The 
platform was then opened for Members and another opportunity to interact with the platform was 
offered in connection with the open period of the agenda in the run-up to the present meeting.  The 
Chairperson  expressed his hope that Members would be in a position at that day's meeting to take 
a decision on the use of eAgenda for future meetings. He noted that  this ha d already been done by 
the CTG and  certain other committees.  The Chairperson also offered a short explanation of how 
Members could upload their statements.  
The representative of the Russian Federation  expressed its support  for the use of eAgenda. 
Russia considered that use of the  instrument, and the fact that it provided access to the statements 
of delegations , was very helpful and efficient . Russia indicated that it would upload  its statements 
and called on others to do so, and to also upload available  presentations , documents , and shared 
reports , which would enable a quick version of the minutes that  would facilitate report ing by  
delegates to their capitals. He added that it would be great if eAgenda could serve as a single window 
for the entire meeting, with all the documents uploaded there for discussion. He also suggested that 
it could be made into  an annotated eAgenda by adding an information icon in front of each agenda 
item that could  be clicked to reveal  information relating to that  agenda item.  
The representative of the United States  indicated that it found eAgenda very helpful when 
preparing f or the meeting , but that it would  like to extend the trial  until the next  meeting to see 
whether all Members would  upload the ir statements, and if it would have an impact on meetings . 
The representative of the European Union  expressed its support for the U S position and stated 
that they were in favour of using digital tools as part of the WTO reform discussions . 
The representative of the United Kingdom  support ed the extension of the eAgenda trial. The 
UK found eAgenda  very helpful and hoped  that the culture of the Committee would find it helpful 
too. 
The representative of the  Secretariat  took note of  two questions posed  by Members regarding 
the uploading of statements: (i)  would there be an option, in instances where a statement had at 
first been made available only to interpreters, to deselect that designation and allow the statement 
to be made available to all Members later, without requiring the posting  Member to go through the 
process of cutting and pasting the statement again; and (ii) why was there a separate  box to 
designate that a statement was intended  for incorporation in the minutes , and was a Member 
expected to check that box in addition to the box to make the statement available to all Members ? 
The representative of the  Secretaria t indicated that he would discuss these questions with the 
eAgenda developers  so that answers could be provided at the Committee's next meeting.  
The Chairperson  proposed that Members agree on the extension of the trial -based operation 
of eAgenda with the aim of taking a final decision, if Members were satisfied , at the second  formal 
meeting later that year. 
 
3 https://www.wto.org/english/news_e/news23_e/val_24may23_e.htm . G/VAL/M/75  
 
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The Committee  so agreed . 
10  OTHER BUSINESS  
There were no items  raised  under Other Business.  
11  ELECTION OF NEW CHAIRPERSO N 
The Chairperson  recalled that, although the  election of the chairperson for the year 2023 -2024 
would usually have taken  place at that meeting , the nomination of his successor ha d not yet taken 
place, and the CTG  Chair continued to  hold consultations with  Members on the slate of names to 
chair the subsidiary bodies.  In this regard, he proposed that Members adopt a written procedure , 
such that, whe n a consensus had been reached on the entire slate of names, including for the 
Committee  on Customs Valuation , the Secretariat would send an email with the name of the 
nominated  chairperson , and if no  objection was received , the candidate would  be deemed to have 
been elected by acclamation.  
The Committee so agreed . 
The meeting was adjourned . 
  G/VAL/M/75  
 
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  ANNEX  
REPORT TO THE WTO  COMMITTEE ON CUSTOMS VALUATION   
ON THE WORK OF THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION  
(56TH SESSION)  
The 56th Session of the Technical Committee on Customs Valuation (Technical Committee) was held 
from 3  to 5 May 2023. It was chaired by Ms. Santa Marianela Marte of the Dominican Republic. This 
Session took place as an in -person meeting with passive online participation. Participants who are 
not able to attend in person may join the meeting online to observe the proceedings but cannot 
make interventions.  
 
The 56th Technical Committee Session recorded 85  delegates/observers from 43  delegations, of 
which 41 were administrations and two were international organizations, that is, the International 
Chamber of Commerce (ICC) and th e World Trade Organization (WTO).  
 
Specific Technical Questions  
 
The Technical Committee continued the examination of six  specific technical questions submitted by 
Members.  
 
− 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 
57th Session.  
 
− Accumulated discounts in E -Commerce sales: Request by Uruguay. The Technical Committee 
decided to continue examining this issue at its 57th Session.  
 
− Valuation treatment of exclusive distribution fees: Request by Fiji. The Technical Committee 
has decided to place this question in Part  III of the Conspectus of Technical Valuation 
Questions.  
 
− 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 decided 
to continue examining this issue at its 57th Session.  
 
− Meaning of the expression "in substantially the same quantities" acco rding to Articles  2 and 3 
and the respective Interpretative Notes to those Articles: Request by Guatemala. The 
Technical Committee decided to continue examining this issue at its 57th Session.  
 
− Treatment applicable to transactions agreed in cryptocurrency units: Request by Uruguay. The 
Technical Committee has decided to further discuss this question during its 57th Session.  
 
Two questions were received during the intersession prior to the 56th Session:  
 
− Use of transfer pricing documentation when examining related party transactions under 
Article  1.2(a) of the Agreement: Request by Brazil  
 
− Valuation treatment of freight and freight charges under Article  8 of the Agreement: Request 
by Mauritius  
 
The Technical Committee agreed to discuss these new qu estions during the 57th Session under the 
Item Specific Technical Questions of the agenda.  
 
Other Issues  
 
− Presentation  
 
The Technical Committee took Note of the Secretariat 's presentation on Data analytic techniques for 
PCA on valuation issues.  
 G/VAL/M/75  
 
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  − Theme Meeting  
 
The Technical Committee agreed to hold a Theme Meeting during its 57th Session. The topic decided 
by Technical Committee is Customs valuation control processes used by Customs administrations  
 
Date of next Session  
 
The dates of the 57th Session of the Technical Committee have been provisionally set for 
9-13 October  2023.  
 
__________