RESTRICTED  
  
G/VAL/M/76  
 
20 December  2023 
(23-8719) Page: 1/23 
Committee on Customs Valuation    
 
  
MINUTES OF THE MEETING OF 15 NOVEMBER  2023 
CHAIRPERSON: MR  OMAR CISSE  (SENEGAL ) 
The Chairperson  recalled that the proposed agenda for the meeting had been circulated in 
document  WTO/AIR/VAL/ 17/Rev.1 . 
 
The Committee  on Customs Valuation (Committee)  adopted  the agenda as follows:  
 
1   REPORT ON THE WORK OF THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION  
BY THE WCO  SECRETARIAT  ................................ ................................ ...............................  2 
2   INFORMATION ON IMPLEMENTATION OF THE CUSTOMS VALUATION AGREEMENT 
THROUGH NOTIFICATIONS OF NATIONAL LEGISLATION AND RESPONSES TO THE 
CHECKLIST OF ISSUES  ................................ ................................ ................................ ...... 3 
2.1   Notification of National Legislation ................................ ................................ .................  3 
2.1.1   Afghanistan  ................................ ................................ ................................ ............  3 
2.1.2   Belize  ................................ ................................ ................................ .....................  3 
2.1.3   Benin  ................................ ................................ ................................ .....................  4 
2.1.4   Plurinational State of Bolivia  ................................ ................................ ......................  4 
2.1.5   Botswana  ................................ ................................ ................................ ...............  5 
2.1.6   Brazil  ................................ ................................ ................................ .....................  5 
2.1.7   Burundi  ................................ ................................ ................................ ..................  5 
2.1.8   Colombia  ................................ ................................ ................................ ................  5 
2.1.9   European Union  ................................ ................................ ................................ ....... 6 
2.1.10    The Gambia  ................................ ................................ ................................ ..........  6 
2.1.11    Georgia  ................................ ................................ ................................ ................  7 
2.1.12    Guinea  ................................ ................................ ................................ .................  7 
2.1.13    Guatemala  ................................ ................................ ................................ ............  7 
2.1.14    Honduras  ................................ ................................ ................................ ..............  7 
2.1.15    Iceland  ................................ ................................ ................................ .................  8 
2.1.16    India ................................ ................................ ................................ ....................  8 
2.1.17    Malawi  ................................ ................................ ................................ ..................  9 
2.1.18    Mongolia  ................................ ................................ ................................ ...............  9 
2.1.19    Namibia  ................................ ................................ ................................ ................  9 
2.1.20    Nepal  ................................ ................................ ................................ ...................  9 
2.1.21    Nigeria  ................................ ................................ ................................ ...............  10 
2.1.22    Norway  ................................ ................................ ................................ ...............  10 G/VAL/M/76  
 
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  2.1.23    Paraguay  ................................ ................................ ................................ ............  10 
2.1.24    Philippines  ................................ ................................ ................................ ..........  11 
2.1.25    Russian Federation  ................................ ................................ ...............................  11 
2.1.26    Saint Kitts and Nevis  ................................ ................................ ............................  11 
2.1.27    Solomon Islands  ................................ ................................ ................................ .. 12 
2.1.28    Sri Lanka  ................................ ................................ ................................ ............  12 
2.1.29    Togo ................................ ................................ ................................ ..................  12 
2.1.30    Tonga  ................................ ................................ ................................ ................  12 
2.1.31    Ukraine  ................................ ................................ ................................ ..............  13 
2.1.32    United Arab Emirates  ................................ ................................ ............................  14 
2.1.33    United Kingdom  ................................ ................................ ................................ ... 14 
2.1.34   Vanuatu ................................ ................................ ................................ ..............  15 
2.1.35    Viet Nam  ................................ ................................ ................................ ............  15 
2.2   Concluding Agenda Item  ................................ ................................ ............................  15 
3   INFORMATION ON THE APPLICATION OF DECISIONS OF THE COMMITTEE ON 
CUSTOMS VALUATION  ................................ ................................ ................................ ..... 16 
4   TECHNICAL ASSISTANCE  ................................ ................................ ............................  16 
5   PRESHIPMENT INSPECTION  ................................ ................................ .......................  17 
5.1   Status of Notifications by Members  ................................ ................................ .............  17 
5.2   Questions and Responses  ................................ ................................ ..........................  17 
5.2.1   China  ................................ ................................ ................................ ...................  17 
5.2.2   Indon esia ................................ ................................ ................................ .............  17 
5.2.3   Saint Lucia  ................................ ................................ ................................ ............  17 
5.3   Information on the PSI  Programme Compiled by the TIC  Council  ................................ ..... 18 
5.4   Triennial Review of the PSI  Agreement  ................................ ................................ ........  18 
6   DRAFT REPORT TO THE COUNCIL FOR TRADE IN GOODS ON IMPROVEMENTS TO  
THE FUNCTIONING OF THE COMMITTEE ON CUSTOMS VALUATION  ................................  18 
7   DECISION ON WHETHER TO APPROVE THE USE OF E -AGENDA  ................................ ... 18 
8   DISCUSSION ON FUTURE EXPERIENCE SHARING IN THE COMMITTEE  .......................  19 
9   ANNUAL REVIEW OF THE IMPLEMENTATION AND OPERATION OF THE CUSTOMS 
VALUATION AGREEMENT  ................................ ................................ ................................ . 20 
10   ANNUAL REPORT OF THE COMMITTEE TO THE COUNCIL FOR TRADE IN GOODS  ....... 20 
11   OTHER BUSINESS  ................................ ................................ ................................ ..... 21 
ANNEX  ................................ ................................ ................................ ............................  22 
 
1  REPORT ON THE WORK  OF THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION BY 
THE WCO  SECRETARIAT  
The representative of the World Customs Organization  (WCO), Mr  Joseph Ouedraogo , reported 
on the work of the WCO  Technical Committee on Customs Valuation (TCCV) during the 57th Session, 
which had taken place from 9 to 13  October  2023.1 
 
1 The WCO  report is c ontained in the Annex to this document.  G/VAL/M/76  
 
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The representative of  Malawi  asked the WCO for further elaboration on TCCV  outcomes with 
regard to cryptocurrencies and other issues being discussed. Malaw i underscored that the outcomes 
from these discussions could be important because they might serve to address differences that 
frequently arose between valuations made by customs and those set out in declarations originating 
from importers  themselves . 
The representative of the WCO explained that no conclusions had yet been reached by the 
TCCV with regard to the issues identified in his report. With regard to cryptocurrencie s, the WCO 
highlighted that there were grey areas where  no consensus had been reached . The main difficulty 
was that cryptocurrencies were volatile, so using them as a support tool for valuing goods might 
lead to unexpected problems. The TCCV had proceeded cautiously , and discussions continue d. The 
WCO invited Malawi to share any exp erience they might have on this issue and stated that a 
presentation by Malawi at the TCCV's next session  would be welcome . 
The Committee took note  of the  WCO's report , and of the statement s made.  
2  INFORMATION ON IMPLEMENTATION OF THE CUSTOMS VALUATION AGREEMENT 
THROUGH NOTIFICATIONS OF NATIONAL LEGISLATION AND RESPONSES TO THE 
CHECKLIST OF ISSUES  
2.1  Notification of National Legislation  
The Chairperson  recalled that document  G/VAL/W/232/Rev.18  set out the current status of 
notifications on legislation, as well as the sta tus of questions and responses regarding that 
legislation. The Chairperson further recalled that the situation regarding the consideration of Chinese 
Taipei's legislation remained unchanged.  
The representative of  the United States  maintained that c ompliance with notification obligations 
still need ed to improve , and highlighted that  there were still 25  Members that need ed to notify their 
national customs valuation legislation and 55  Members that ha d not submitted responses to the 
checklist of issues.  The United States urge d the following Members to submit their national customs 
valuation legislation and replies to the checklist of issues as soon as possible: Angola ; Antigua and 
Barbuda ; Bangladesh ; Barbados ; Cameroon ; Central African Republic ; Chad; Congo; Democratic 
Republic of Congo ; Djibouti ; Ghana ; Grenada ; Guinea -Bissau ; Guyana ; Haiti; Liberia ; Maldives ; 
Mauritania ; Papua New Guinea ; Saint Lucia ; Samoa ; Seychelles ; Sierra Leone ; Tajikistan ; and 
Yemen.  The United States also urged the following Members to submit their 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 People's Democratic 
Republic ; Madagascar ; Mali; Mongolia ; Mozambique ; Nepal ; Niger ; Pakistan ; Saint Kitts and Nevis ; 
Senegal ; Solomon Islands ; Suriname ; Togo; Tunisia ; Uganda ; Vanuatu ; and Zambia.  
The Committee took note  of the statement  made.  
2.1.1   Afghanistan  
The Chairperson  recalled that the Committee had agreed at its 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  stated that they had submitted these questions in May  2021, 
that they looked  forward to receiving Afghanistan's responses  to them , and that they would be happy 
to engage  with Afghanistan in this regard . 
The C ommittee took note  of the statement made and agreed  to revert to Afghanistan's 
notification at its next meeting.  
2.1.2   Belize  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
Belize's notification of its national legisl ation 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 G/VAL/M/76  
 
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  by the United States had been circulated in document  G/VAL/W/330 , to which Belize had most 
recently responded in 2022 in document  G/VAL/Q/BLZ/2 . 
The representative of  the United States  thanked  Belize for its continued efforts at ensuring that 
all articles of the Customs Valuation Agreement ( CVA) and Interpretative Notes were incorporated 
into its national customs law.  The US noted that, i n May  2022, Belize had indicated that the d raft 
CARICOM  Harmonized Customs Bill had been undergoing internal review . In this regard, the US 
requested Belize to provide an update on the status of the review and consideration of its customs 
valuation legislation.  
The Committee took note  of the statement made and agreed  to revert to Belize's notification 
at its next meeting.  
2.1.3   Benin 
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
Benin's notification of its national legislation, which had been cir culated in 
document  G/VAL/N/1/BEN/1 . The Uni ted States had subsequently submitted questions in 
document  G/VAL/Q/BEN/1 , and Benin had responded in 2022 in docume nt G/VAL/Q/BEN/2 . 
The representative of  the United States  noted that Benin had previously indicated that 
responses to  the checklist of issues would be submitted by 20  June 2022.  The US  remind ed Benin 
that they were awaiting  responses to the checklist of issues and notification of its revised valuation 
measures.  The US also requested  an update on the status of the draft 2 023 Finance Law.  
The Committee took note  of the statement made and agreed  to revert to Benin's notifications 
at its next meeting . 
2.1.4   Plurinational State of Bolivia  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
the Plurinational State of Bolivia's notification, which had been circulated in 
document  G/VAL/N/2/BOL/1 . Bolivia h as also circulated a new notification in 
document  G/VAL/ N/1/BOL/2  and the United States had raised questions most recently in 
document  G/VAL/ Q/BOL/3 . 
The representative of  the United States  expressed appreciation for the Plurinational State of 
Bolivia's replies to its questions on Bolivia 's checklist of issues , and noted that it had  submitted 
follow -up questions. The US was particularly appreciative of Bolivia's  notification of its General 
Customs Law, regulations, and Bolivian Tax Code , and remarked that the review of such  laws and 
regulations was essenti al to the work of the Committee, and ensure d that  all articles and interpretive 
notes of the CVA were incorporated into the national law.  The US stated that, a fter reviewing the 
information provided, they were still  unable to identify where Bolivia had incorporated CVA  methods 
4 to 6, the Interpretative Notes, and the Committee Decisions on the Treatment of Interest Charges 
and Valuation of Carrier Media.  The US understood that  the National Customs Administration was in 
the process of drafting regulations t o incorporate these provisions  and requested an update on the 
status of the regulations . Bolivia  had also referenced its adoption and publication of Procedural 
Manuals on Customs Valuation , including establishing terms used in commercial transactions, 
procedures for identifying reasonable doubt, procedures for applying valuation methods  1 to 6, and 
adjustments for identical or similar goods.  At the Committee's previous meeting, several Members 
had highlighted the difficulties associated with Bolivia's ongoi ng customs official valuation training 
and CVA  implementation . The US requested a copy of the se Procedural Manuals, which it considered 
might be a valuable resource for Members, and especially for those within MERCOSUR.  The US 
indicated that it would appre ciate Bolivia 's replies in writing.  
The Committee took note  of the statement made and agreed  to revert to the Plurinational 
State of Bolivia's notifications at its next meeting.  G/VAL/M/76  
 
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  2.1.5   Botswana  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
Botswana's notification in document  G/VAL/N/1/BWA /1. The United States had raised questions in 
document  G/VAL/ Q/BWA/ 1. 
The representative of  the United States  thanked  Botswana for notifying its national customs 
valuation legislation and encourage d Botswana to also provide replies to the checklist of issues , 
which would complement the review of its legislation.  The US added that Botswana's replies to the 
checklist of issues would address many of its questions that had been circulated on 23  October  2023. 
After reviewing the Botswana Customs Act, the US had been  unable to identify the articles that had 
implemented the Interpretive Notes to the CVA and defined various terms used throughout the CVA, 
such as customs value of imported goods, produced, and ident ical. The US also noted that it had a 
few questions seeking further clarity on how Botswana determined related parties, if profit was 
included in computed value, what transportation costs could be included in the price paid or payable, 
the exchange rate us ed, and how to appeal without penalty for the importer.  The US indicated that 
it looked forward to receiving Botswana 's replies in writing.  
The Committee took note  of the statement made and agreed  to revert to Botswana's 
notification at its next meeting.  
2.1.6   Brazil 
The Chairperson  recalled that the Committee had agreed at its 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 United States had raised questions in document  G/VAL/ Q/BRA/1 , 
and following the closing of the agenda, Brazil had provided responses that would be placed on the 
agenda for the next meeting.  
The representative of  the United States  noted that, in its questions, it had asked Brazil to 
clarify the relationship between the buyer and seller in related -party transactions, rate of exchange, 
the definition of price paid or payable, restrictio ns on the use of goods, fines and interest charges, 
technical requirements for methods  1 to 7, CVA  definitions, and information on the  publication of 
laws, regulations, judicial decisions, and administrative rulings.  The US thanked Brazil for providing 
its responses , which it would  review before the Committee's next meeting.  
The representative of  Brazil  appreciate d the United States' interest in  its customs valuation 
legislation and indicated that it had  submitted full replies to the US questions , and that these replies 
were currently in the process of being circulated.  
The Committee took note  of the statement s made and agreed  to revert to Brazil's notification 
at its next meeting.  
2.1.7   Burundi  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
Burundi's notification of its customs legislation, which had 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  reminded  Burundi that it was  still waiting for 
responses to its questions from June  2020 and again requested  Burundi to submit its responses to 
the checklist of issues . 
The Committee took note  of the statement made and agreed  to revert to Burundi's notification 
at its next meeting.  
2.1.8   Colombia  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
the examination of Colombia's notificat ion of its amended national legislation and responses to the G/VAL/M/76  
 
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  checklist of issues, which had been circulated in documents  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 in document  G/VAL/Q/COL/4  to questions from the United States, and the 
United States had provided follow -up questions in document  G/VAL/Q/COL/5 . 
The representative of  the United States  appreciate d Colombia 's notification of five  regulations 
in response to its questions.  The US noted that the majority of regulations were very long 
(200+ pages). While it was in the process of reviewing these regulations , the US requested Colombia 
to identify those provisions that were  related to the CVA. The US  would welcome receiving this 
information either via Colombia 's official response through the Committee , or bilaterally through 
Geneva -based  officials.  
The Committee took note  of the statement made and agreed  to revert to Colombia's 
notifications at its next meeting.  
2.1.9   European Union  
The Chairperson  recalled that the Committee had agreed at its 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 . China had posed questions to the EU in 
document  G/VAL/Q/EU/1 , and the EU had responded in document  G/VAL/ Q/EU/2 . 
The representative of  the United States  understood that the European Union  was considering 
a significant Customs Reform proposal , and invite d the EU to share information on its relevant 
customs valuation provisions . The US welcome d discussions with the EU on its reform efforts.  
The representative of  the European Union  thanked the United States for  its interest in the 
EU's customs legislation . The EU understood that the question from the US did not relate to the  
notification  listed on the agenda , and c onsidering that there were no other comments on the 
document, that the agenda item could be  conclud ed. With regard to the question from the US on 
customs reform, the EU remarked that  it was a proposal of the Commission to the Council, not new 
legislation, such that it may take some time for it to work its way through the legislative process in 
Brussels.  The EU explained that , once the Commission had made a proposal , it was then discussed 
by member States in the Council and the European Parliament , which was a process that could take 
one to two  years. The EU added that it would be premature to explain the intricate details of the 
package but that it was happy to discuss  it informally outside this forum.  
The representative of  the United States  clarified that its comment did not relate to the specific 
item on the agenda and t hanked the EU for its response. The US added that they had asked the EU 
to consider providing an update in th e Committee because the EU had already presented this 
information at the WCO, and the US  considered that the information could also be useful ly pre sented  
in the Committee. The US took  note of the  EU's response and stated that it would be  happy to 
discuss  the matter  bilaterally.  
The Committee took note  of the statements made and concluded  the examination of the 
European Union's notification.  
2.1.10   The Gambi a 
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 checklist 
of issues in document s 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 2022 in document  G/VAL/Q/GMB/2 . 
The representative of  the United States  indicated that it had  not received the Gambia's 
responses . The US encouraged the Gambia to respond  to its questions as soon as possible.  
The Committee took note  of the statement made and agreed  to revert to the Gambia's 
notifications at its next meeting.  G/VAL/M/76  
 
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  2.1.11   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 seeking clarification on treatment of confidential information in Georgia 's national customs 
valuation legislation.  The US  further thank ed Georgia for its engagement , and stated that it did not 
have further questions.  The US noted that Georgia had indicated that it would submit its responses 
to the checklist of issues before the end of 2023 and the US encourage d Georgia to sub mit its replies 
to those question s as soon as possible.  
The Committee took note  of the statement made and concluded  the examination of Georgia's 
notification.  
2.1.12   Guinea  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert t o 
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  noted that it had, in  September  2015, submitted 
two questions to Guinea requesting  clarification of Guinea 's implementation of Article  5 of the CVA . 
At each subsequent meeting of the C ommittee , the US had  requested G uinea to submit replies to 
its questions as well as to submit its response to the checklist of issues. Given that this was the 
oldest item on the agenda, the US 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 . 
2.1.13   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 States had submitted follow -up questions in 
document  G/VAL/Q/GTM/3 , to which Guatemala had responde d in document  G/VAL/Q/GTM/4 . 
The representative of the United States  thanked Guatemala for its continued engagement and 
stated that it had no further questions.  
The Committee took note  of the statement made and concluded  the examination of  
Guatemala 's notification . 
2.1.14   Honduras  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Honduras' notification of its national legislation, and its responses to the checklist 
of issues, which had been circulated in documents  G/VAL/N/1/HND/1  and G/VAL/N/2/HND/1 . The 
United States had submitted 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 continued engagement and 
stated that it had no further questions.  
The Committee took note  of the statement made and  concluded  the examination of  Honduras ' 
notification . G/VAL/M/76  
 
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  2.1.15   Iceland  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Iceland's n otification of its revised legislation, which had been circulated in 
document  G/VAL/N/1/ISL/2 . The United States had submitted questions in 
document  G/VAL/Q/ISL/3 , to which Iceland had responded in document  G/VAL/Q/ISL/4 . The United 
States submitted follow -up questions in document  G/VAL/Q/ISL/5 . 
The representative of the United States  thank ed Iceland for its continued engagement , and 
for providing information on the incorporation of  the Interpretive Notes to the CVA.  After reviewing 
the information provided, the US noted that the  text of the CVA  articles appear ed to be incorporated, 
but that the text of the corresponding general notes did not appear to have been incorporated  into 
Customs Law  88/2004 or Regulation No . 1100/2006.  The US requested  Iceland to clarify whether 
these provisions had been incorporated into its customs legislation.  
The Committee took note  of the statement made and agreed  to revert to Iceland 's notification 
at its next meeting . 
2.1.16   India  
The Chairperson  recalled that the Committee had agr eed 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 its responses 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/IN D/7. Following the closing of the agenda , India 
had submitted replies to the United States , and China had submitted further questions, both of which 
would be placed on the agenda of the next meeting.  
The representative o f the United States  thanked India for its responses  and noted that the  
second  US question regarding provisions in Article  2(d) of Circular  20/1997 -Customs remain ed 
unanswered. In its answer, India had referenced its definition of transaction value generall y, but the 
US had wanted  to understand why Article  2(d) referred to the "ordinary course of trade " when that 
was not a relevant factor in analysing whether interest payments should be part of the customs 
value.  The US  indicated that it would welcome additional written clarifications from India.  
The representative of India thanked  the United States for its continued interest in its customs 
valuation legislation. The US had asked  follow -up question s in document  G/VAL/Q/IND/7 , and India's  
replies ha d been circulated  in document  G/VAL/Q/IND/8 . Although India considered that it had  given 
a comprehensive reply to the question raised , it noted the US' view  that India had not replied to the 
part concern ing "in the ordinary course of trade ". India indicated that it  would be happy to clarify 
the US doubts in bilateral discussions , as it believed that its  answer had been complete and 
comprehensive.  
The representative of China  thanked India for the notification of its national customs valuation 
legislation, and for its replies to China's questions. As the Chair person  had noted , China had  
submitted follow -up questions  and looked  forward to clarifying its questions bilateral ly with India 
before  the Committee's next meeting.  
The representative of India thanked  China for its interest in their legislation . India noted that 
they had  gone through the questions and were in a position to reply to them directly, especially 
given that  India considered that it had  already replied to these questions in previous answers . 
China 's question  related to ex -factory prices and whether the transporta tion costs  from the factory 
to the port would be included in the valuation. India observed  that it had replied  to this question  in 
document  G/VAL/Q/IND/ 6 by stating that the cost of freight and insurance was added on an actual 
basis to the f.o.b.  price of imported goods. The freight of the imported goods incurred in its 
transportation in the exporting country, that is, from factory to the port of exportation, was not 
computed separately. The f.o.b. (being an accepted INCO  term for international commercial 
transactions) included such transportation costs. Regarding  the new question raise d by China on 
Rule 10(1)(e) of India's Customs Valuation (Determination of Price of Imported Goods) Rules  2007, 
India pointed  to the reply that it had given to the same question raised by the United States , and to G/VAL/M/76  
 
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  India's reply to question  2 contained in document  G/VAL/Q/IND/2 . India wished its response on this 
occasion to be taken as a record of its reply , as it was of the view that it had already responded to 
China's questions, but added that it  would be happy to engage with China in further bilateral 
discuss ions, as the delegate from China had suggested . 
The Committee took note  of the statement s made and agreed  to revert to India's notification s 
at its next meeting . 
2.1.17   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 questi ons in 2017 in document  G/VAL/W/303 . 
The representative of the United States  urged  Malawi to submit its written respon ses to its 
questions from five  years ago  seeking  clarification on whether Malawi was using the Brussels 
Definition of Value.  
The Committee took note  of the statement made and agreed  to revert to Malawi's notifications 
at its next meeting.  
2.1.18   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 in documents G/VAL/Q/MNG/3  and G/VAL/Q/MNG/4 . 
The representative of the United States  thanked  Mongolia for the response s to its questions 
and stated that it would  revert back to Mongolia in writing with any follow -up questions before the 
next meeting . 
The representative of Mongolia  thanked the United States for its  interest  and noted that it 
had submitted four  responses to the questions on the notification. Mongolia indica ted that it would 
be happy  to work together  with the US on this matter  in the near future.  
The Committee took note  of the statement s made and agreed  to revert to Mongoli a's 
notification at its next meeting . 
2.1.19   Namibia  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Namibia's notification of its responses to the checklist of issues, which had been 
circulated in document  G/VAL/N/2/NAM/1 . The United States had raised questions  in 2021  in 
document  G/VAL/Q/ NAM/1 . 
The representative of the United States  indicated that, while it  appreciated the delegate of 
Namibia's engagement during the Committee's previous meeting, it still had  not received responses  
to its questions.  
The Committee took note  of the statement s made and agreed  to revert to Namibia's  
notification at its next meeting . 
2.1.20   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 h ad raised questions in document  G/VAL/Q/NPL/2 , 
to which Nepal had  responded in document  G/VAL/Q/NPL/3 . G/VAL/M/76  
 
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The representative of the United States  thanked  Nepal for its continued engagement and 
indicated that it did not have any further  questions.  The US reminded  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 its past notification  and the checklist of issues . Nepal noted that it had not received any further 
communication from Capital and would submit the checklist of issues as soon as possible.  
The Committee took note  of the statements made and concluded  the examination of  Nepal's 
notification.  
2.1.21   Nigeria  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Nigeria's notification of its national legislation and its responses to the checklist 
of issues, which had been circulated in d ocuments  G/VAL/N/1/NGA/1  and G/VAL/N/2/NGA/1 . The 
United States had raised questions  in 2020  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 revisions to the Nigeria Customs Service Act  of 2013.  The 
US noted that Nigeria had mentioned at the Committee's previous meeting that its parliament had 
passed revised legislation , and the US therefore wanted  to know when Niger ia intend ed to notify its 
updated legislation to the Committee.2 
The Committee took note  of the statement made and agreed  to revert to Nigeria's  notification s 
at its next meeting . 
2.1.22   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 United States had submitted 
questions in document  G/VAL/Q/NOR/1 . Following the closing of the agenda, Norway had submitted 
a corrigendum to its notification that would be placed on the agenda for the next meeting.  
The representative of the United States  noted that Norway had provided a response during 
the course of that week, which it would  review and follow up on, if necessary.  
The representative of Norway  thanked the United States for their questions regarding its 
notification on the customs duty act an d the movement of goods regulations. The questions from 
the US had led Norway to  understand that the movement of goods regulations should have been 
better notified to the WTO , along with their corresponding acts. Based on the questions from the 
United Stat es, Norway had made a corrigendum to the original notification , as mentioned  by the 
Chairperson . Norway  pointed  out that the relevant provisions concerning customs valuation were 
set out in Sections  4-1-3, Chapter  6 of the regulations. Norway hoped that th is would provide the 
US with the answers that they were seeking . At the same time, Norway stood  ready to answer any 
follow -up questions.  
The Committee took note  of the statements made and agreed  to revert to Norway's 
notification at its next meeting.  
2.1.23   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 d ocument  G/VAL/Q/PRY/ 5, to which the United States had posed follow -up 
questions  in document  G/VAL/Q/PRY/6 . 
 
2 The representative of Nigeria took the floor later in the meeting to ask if they could respond to the 
question from the US. The US stated that they would welcome  receiving the response in writing.  G/VAL/M/76  
 
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The representative of the United States  encouraged Paraguay to respon d to the US  questions 
regarding Paraguay's laws and procedures on customs valuation . 
The Committee took note  of the statement made and agreed  to revert to Paraguay's  
notification at its next meeting . 
2.1.24   Philippines  
The Chairperson  drew the Committee's attention to two recent notifications from the 
Philippines, which had been circulated as document  G/VAL/N/1/PHL/2 , on its customs legislation , 
and as document  G/VAL/N/2/PHL/2 , on its checklist of issues. The United States had posed questions 
in document  G/VAL/Q/PHL/1 . 
The representat ive of the Philippines  appreciated the  US interest  in its customs legislation. 
The Philippines was  currently finalizing its responses to the questions posed by the US and would  
circulate them promptly. The Philippines stated that it remain ed committed to t ransparency and 
constructive dialogue within this Committee.  
The representative of the United States  thanked  the Philippines for its comprehensive 
notifications of its national customs valuation legislation and replies to the checklist of issues.  The 
US appreciate d the Philippines' response and looked  forward to receiving the written replies.  
The Committee took note  of the statement s made and agreed  to revert to the Philippines' 
notification at its next meeting.  
2.1.25   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.  
The representative of the Russian Federation  thanked China for its interest in Russia's c ustoms 
valuation legislation. Russia explained that the questions were still being considered in Capital and 
that, once the answers had been prepared, the Committee would be informed accordingly.  
The representative of China  thanked the Russian Federation f or its notification of their national 
customs valuation legislation  and looked  forward to receiving written replies to its questions . 
The Committee took note  of the statements made and agreed  to revert to the Russian 
Federation's notification s at its next meeting . 
2.1.26   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/3 . 
The representative of the United States  requested  additional informat ion on whether the rate 
of exchange used was duly published by competent authorities, how confidential information was 
protected, if importers could request an explanation from customs as to the value of the imported 
goods, and where in the Customs Act several Interpretive Notes were incorporated.  The US stated 
that it looked  forward to receiving written replies  to its questions . 
The Committee took not e of the statement made and agreed  to revert to Saint Kitts and Nevi s' 
notification at its next meeting . G/VAL/M/76  
 
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  2.1.27   Solomon Islands  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of the Solomon Islands' nat ional 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 2021 in document  G/VAL/W/375 . 
The representative of the United States  looked forward to receiving written responses to its 
questions concerning  the implementation of Articles  10, 11, 12, and 13  of the CVA . The US also 
continue d to urge the Solomon Islands to submit its responses to the checklist of issues  as soon as 
possible . 
The Committee took note  of the statement made and agreed  to revert to the notification of 
the Solomon Islands at its next meeting . 
2.1.28   Sri Lanka  
The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Sr i 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 States  appreciated  Sri Lanka 's continued engagement to 
fully implement the CVA , as well as Sri  Lanka's update during the last meeting on its continued 
consultations with stakeholders on a revision to its national customs valuation legislation.  The US 
requested  an update from Sri Lanka,  in writing , on any progress made to the scope of changes under 
considera tion, and looked  forward to receiv ing Sri Lanka 's written replies.  
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 informed the Committee at its previous meeting, its authorities were in 
the process of introducing amendments to the Customs Ordinance of Sri  Lanka in place of the 
provisions of the concerned Gazette notification.  In this regard, the Ministry of Finance had submitted 
a Cabinet Memorandum in October  2023 seeking the approval of the Cabinet of Ministers to amend 
the Custom s Ordinance by introducing appropriate provisions for the determination of the customs 
value of m otor vehicles , in accordance with the CVA. Sri Lanka stated that it would arrange to 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 . 
2.1.29   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  looked  forward to receiving written responses to its 
questions  from 2021 and encouraged Togo to respond to the checklist of issues as soon as possible . 
The Committee took note  of the statement s made and agreed  to revert to Togo's notification 
at its next meeting . 
2.1.30   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 . G/VAL/M/76  
 
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The representative of the United States  appreciate d Tonga 's continued engagement and 
noted that the US had no further questions.  
The Committee took note  of the statement made and concluded  the examination of Tonga 's 
notification.  
2.1.31   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  
and Ukraine had responded  in document  G/VAL/Q/UKR/2 . 
The representative of the United States  thanked  Ukraine for continuing to provide 
notifications to this Committee and for having responded to questions despite the difficult conditions 
they face d at home. The US expressed its appreciation for  Ukraine 's comprehensive responses and 
did not have any follow -up questions.  However, the US  once again ask ed Russia to stop its illegal, 
unjustifiable, and unprovoked war in Ukrain e. 
The representative of Ukraine  thanked  the US  delegation for its comments  and expressed 
its hope for further fruitful cooperation on this matter . Ukraine also thanked the US for its  strong 
and continued support in Ukraine's struggle against the Russian invasion.  
The representative of the European Union  stated that the EU  and its member States 
reiterate d, in the strongest possible terms, the ir condemnation of the Russian Federation's illegal, 
unjustified , and unprovoked war of aggression against U kraine, supported by the Republic of Belarus, 
as being a flagrant violation of international law and the U N Charter. It not only disrupt ed global 
security, supply chains , and stability,  but also  undermine d international trust -based cooperation on 
customs m atters. It was therefore fundamentally contrary to the nature, values , and objectives of 
the World Trade Organization. The EU urged  the Russian Federation to immediately cease its war of 
aggression and to respect Ukraine's internationally recognized border s as only then would it be 
possible to rebuild today's disrupted international customs cooperation , with the participation of 
Russian customs. The EU added and the EU and its member States stood in solidarity with Ukraine 
and its people.  
The representative  of Norway  thanked Ukraine for its participation i n the Committee. Norway 
reiterated  its continued condemnation of Russia's illegal military attack on Ukraine. Norway added 
that t he war of aggression against Ukraine constitute d a gross violation of international law and the 
rules-based system that underpin ned this Organization . 
The representative of the Republic of Korea  echoed  previous speakers in condemning 
Russia's illegal invasion of Ukraine. Korea stated that the sovereignt y, territorial integrity, and 
independence of Ukraine should be respected.  Korea, as a responsible Member of the international 
community , support ed various diplomatic and economic efforts by the international community to 
contribute to the end of the war a nd the restoration of peace.  
The representative of the United Kingdom  thanked  Ukraine for its intervention. The UK stated 
that the invasion of Ukraine was an outrageous violation of international law that struck at the very 
heart of international cooperati on, whether on customs matters or anything else. Business  as usual 
with countries that t ook part in such a gross violation of the principles of the United Nations  was 
simply not possible. The UK added that it stood  in full solidarity with Ukraine.  
The repr esentative of Canada  thanked  previous speakers and also thank ed Ukraine for its 
continued engagement in the Committee.  Canada stated that it continue d unequivocally to condemn 
Russia's illegal, unprovoked , and unjustifiable invasion of Ukraine, which was a blatant violation of 
international law and the rules -based international system. 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.  G/VAL/M/76  
 
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The representative of Chinese Taipei  extended its  appreciation for the comprehensive 
notificatio n received from Members to date, particularly noteworthy is the  diligence displayed  by 
Ukraine in providing timely notifications and responding to questions even under  challenging 
circumstances.  The representative  commend ed Ukraine for its resilience and c ommitment to 
upholding the princip les of the WTO.  
The representative of Ukraine  took the floor again to thank all of their partners for their 
strong and consolidated support in Ukraine's struggle.  
The representative of the Russian Federation  stated that th e Committee was  not a platform 
for raising  political issues. Those interested in the special military operations conducted by Russia in 
Ukraine could follow the work of the relevant UN  bodies, such as the Security Council and specialized 
agencies. It was in those bodies that Russia  had share d detailed information on the root causes of 
the operation , as well as insights regarding the current phase of the operation.  Rather, the function 
of the present Committee was to monitor Members' implem entation of the Customs Valuation 
Agreement. In Russia's view, the interventions clearly violate d the mandate of the Committee, 
waste d delegates ' time, and aim ed to justify  illegitimate unilateral trade restrictive measures with 
extraterritorial effect. Su ch measures were the reason for the break down  in global supply chains, 
increased energy costs, and increased cost of freight and  insurance , which had led to  increased price 
levels across the world. Such widescale economic  ramifications could have been avoided if 
WTO Members had not breached their basic WTO  obligations , including those s et by the Agreement 
on Customs Valuation.  Russia stated that it refrained from listing the thousands of trade restrictive 
unilateral measur es introduced by those Members that had just intervened, but noted that he had  
already spoken about them multiple times in different WTO  bodies. Russia  underscore d that all of 
the additional costs due to unilateral measures were passed on to consumers, res ulting in increasing 
global price levels, including in food prices.  
The Committee took note  of the statement s made and concluded  the examination of  
Ukraine's notification.  
2.1.32   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 United States had submitted questions in 
document  G/VAL/Q/ARE/1 . 
The representative of the United States  thanked  the United Arab Emirates for notifying its 
national customs valuation legisla tion and replies to the checklist of issues.  The US noted that it had  
submitted questions seeking additional clarity on time of importation, references to Kingdom versus 
country or GCC  states, indirect payments, determination of damaged goods, and publicat ions of 
exchange rates, judicial decisions, and administrative rulings.  The US stated that it looked  forward 
to receiving the United Arab Emirates'  reply in writing.  
The representative of the United Arab Emirates  thank ed the United States for its interest in 
the common customs law of the GCC  Cooperation Council . The UAE stated that it had  taken good 
note of the questions relating to the information contained in documents  G/VAL/N/1/ARE/1  and 
G/VAL/N/2/ARE/1 , and likewise noted that these had been forwarded to Capital, and that the UAE 
would provide the US with a response accordingly.  
The Committee took note  of the statement s made and agreed  to revert to the notification s 
from the United Arab Emirate s at its next meeting.  
2.1.33   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 . G/VAL/M/76  
 
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The representative of the United States  thanked  the United Kingdom for its continued 
engagement and indicated that it had no further questions . 
The representative of China  thanked  the United Kingdom for its replies to their questions 
and stated that they looked forward to further communication on the relevant topics in the future.  
The representative of the United Kingdom  thanked  the United States for its intervention  and 
was pleased to see that they were  content with the answers that had been provided to the 
US questions. The UK also thanked  China for their intervention  and sought to clarify whether  China 
was content with the answers , and if they had no  further questions , whether the item could be 
concluded . 
The representative  of China  stated that they did not have any further questions, but that 
they were interested in continuing their communication with the United Kingdom in the relevant 
areas.  
The Committee took note  of the statement s made and concluded  the examination of the  
United Kingdom's notification . 
2.1.34   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 
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  Vanuatu's  continued engagement , 
including its statements made at the Committee meeting in November of 2022 indicating  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 , and also asked when Vanuatu would  notify its replies to 
the checklist of issues.  
The Committee took note  of the statement made and agreed  to revert to Vanuatu's 
notification at its next meeting . 
2.1.35   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 
questio ns 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 . 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  the United States  thanked Viet Nam for its continued engagement and 
stated that it had no further questions.  
The representative of Canada  stated that it also had no further questions . 
The Committee took note  of the statement s made and concluded  the examination of  
Viet Nam's notificatio n. 
2.2  Concluding Agenda Item  
The Chairperson  commended delegations for their engagement and noted that  the 
Committee had concluded nine of the items under discussion under this agenda  item. He noted that, 
to date, 11 2 Members had notified their national legislation on customs valuation, and 7 9 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. He invite d those Members that had  not yet notified their national legislation on 
customs valuation , or provided their answers to the list of  questions , to do so as soon as possible . 
He also reminde d Members that he and the Secretariat  were at their disposal in this regard . G/VAL/M/76  
 
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  3  INFORMATION ON THE APPLICATION OF DECISIONS OF THE COMMITTEE ON CUSTOMS 
VALUATION  
The Chairperson  recalled that the Committee was required to take note of any new notifications 
concerning the application of two of the Decisions adopted at its meeting of 12  May 1995, and 
contained in document  G/VAL/5 , which were the "Decision on the Treatment of Interest Charges in 
the Customs Value of Imported Goods", and the "Decision on the Valuation of Carrier Media Bearing 
Software for Data Processing  Equipment". Since the Committee's previous meeting, notification s had 
been received from Bolivia, the Philippines , and Tonga,  in documents  G/VAL/N/3/BOL/1 , 
G/VAL/N/3/PHL/1/Rev.1 , and G/VAL/N/3/TON/1 . The Chairperson noted that the most recent status 
report, which covered all notifications, had been circulated in documen t G/VAL/W/5/Rev.38 . 
The Committee took note  of the information.  
4  TECHNICAL ASSISTANCE  
The Chairperson  recalled that the Committee's work programme on technical assistance for 
capacity -building on the implementation and administration of the WTO  Customs Valuation  
Agreement was incorporated into the W TO's overall technical assistance programme. He thanked 
the Secretariat for the role it play ed in providing technical assistance on customs valuation issues 
as part of the regional trade policy courses, the last of which had taken  place the month before in 
separate courses for Members from French -speaking and English -speaking Africa. In addition, a 
virtual activity with Ecuador had taken place during the week of the Committee meeting , which had 
been delivered by a valuation expert identified in collaboratio n with the WCO. He took note of the  
report prepared by the WCO  TCCV , in document  G/VAL/8/Add.46 , which contain ed the most recent 
information from the TCCV  regarding technical assistance activities in the field of customs valuation.  
The Chairperson also took note of the  high number of Members that had yet to notify  and proposed 
a technical assistance workshop to which Members could be invited, particularly LDCs that were 
experiencing difficulty in preparing information on the list of  questions contained in the checklist of 
issues. He request ed the Secretariat to look into the possibility of organizing such an activity in order 
to improve the number of Members that were notifying, in particular on the checklist of issues . 
The represent ative of Ecuador  indicated that, as had been mentioned by the Chair person , 
Ecuador was  carrying out a virtual workshop on customs valuation  during that week . Ecuador noted 
that there had been an average of 40  civil servants taking part in the sessions. Ecuador expressed  
its appreciation to the Secretariat of the Committee , as well as to the Institute for Training and 
Technical Cooperation of the WTO , for all of the assistance that it had received in organizing the 
virtual workshop.  Specifically, Ecuador highlighted  the suggestion it had received of organizing a 
workshop putting forward practical cases as a means of study during these activities, as well as the 
recommendation for participants to take the course on customs valuation on line ahead of time , 
which ensured that civil servants had acquired the necessary background and basic knowledge of 
the topic. Once the workshop had been concluded , the relevant C apital -based  authorities would  carry 
out an evaluation and send their comments  to Ecuador's  WTO mission in Geneva in order to identify 
areas for future work. Ecuador's  main interest in this activity was to improve workshop participants' 
knowledge concerning valuation methods , which would strengthen the work of their national customs  
service in activities in this field.  
The representative of Japan  observed that, in the activities relating to technical assistance  and 
capacity -building reported by the WCO, Japan Customs had dispatched two  experts in customs 
valuation , on an in-person  basis for the workshop for the Asia -Pacific region held in May/June , and 
for the workshop for the Pacific Islands held in June of that year, respectively.  Regarding the  
workshop for the Pacific Islands , Japan noted that it formed part of the Master Trainer Programme, 
a joint project of the WCO and the Japan International Cooperation Agency  (JICA) . The programme 
set out to certify master trainers who would serve as instructors at the next workshop scheduled for 
the end of January of the following year. In the Pacific Island Members , where customs was the main 
tax collection authority, Japan believed that it was  necessary to improve knowledge and application 
skills in customs valuation, which was the basis for tax collection, in order to ensure proper a nd fair 
collection of customs duties and other taxes.  The Programme was also significant in that a 
self-sustaining human resource development cycle was established by the target Members, and that 
the benefits of technical assistance were passed on when mas ter trainers provide d training to other 
officials.  Japan indicated that it would like to continue contributing to technical assistance  and G/VAL/M/76  
 
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  capacity -building in the field of customs valuation, as well as post -clearance audit, while also utilizing 
Japan's WC O-accredited experts.  
The Committee took note  of the information and statement s made.  
5  PRESHIPMENT INSPECTION  
5.1  Status of Notifications by Members  
The Chairperson  recalled that Preshipment Inspection was a standing item on the Committee's 
agenda and informed delegations that the Committee would also be discussing  the launch of the 
next triennial review of the Preshipment Inspection Agreement, in accordance with Article  6 of that 
Agreement.  With regard to the status of preshipment inspection notifications, he drew the 
Committee's attention to the compilation of notifications in accordance with Article  5 of the 
PSI Agreement and noted that the current status of all preshipment inspection notifications was 
contained in an updated summary document ( G/PSI/N/1/Rev.6 ). 
The Committee took note  of the information.  
5.2  Questions and Responses  
5.2.1   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 its continued engagement and stated 
that it h ad no further questions.  
The Committee took note  of the statement made and concluded  the matter relating to the 
document from China . 
5.2.2   Indonesia  
The Chairperson  recalled that the United States had submitted questions to Indonesia in 2022 
in document  G/PSI/Q/IDN/4 . 
The representative of  the United States  indicated that it looked  forward to receiving Indonesia 's 
reply, as well as the notification of its current PSI  regulation.  
The representative of  Indonesia  took note of the concerns of the United States regarding  
Indonesia's  import verification programme (VPTI). Indonesia wished  to reiterate its position as 
stated at  the Committee's previous meeting , namely  that it was not relevant  to notify the mentioned 
regulation to the Committee. Indonesia also wished to conve y that the purpose of the VPTI was not 
to create barriers to trade, but rather to ensure compliance with automatic regulations, protect 
consumers , and promote fair trade practices.  The VPTI  served as a mechanism to verify the 
conformity of imported goods w ith the import documents provided by the importers  and was 
designed to ensure respect for  health and environmental issues. Indonesia expressed its openness  
to engaging in constructive dialogue and cooperation with the United States in this regard . 
The Comm ittee took note  of the statements made and agreed  to revert to this matter  at its 
next meeting . 
5.2.3   Saint Lucia  
The Chairperson  recalled that the United States had raised questions in 2020 in 
document  G/VAL/W/354 . 
The representative of  the United States  urged Saint Lucia to provide written responses to its  
questions fro m 2020.  G/VAL/M/76  
 
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The Committee took note  of the statement made and agreed  to revert to this matter  at its 
next meeting . 
5.3  Information on the PSI Programme Compiled by the TIC Council  
The Chairperson  recalled that the Testing, Inspection and Certification (TIC)  Council had 
provided the most recent information from its members regarding the existence of PSI  programmes. 
This information had been circulated to WTO  Members in document  G/VAL/W/63/Rev.31 , indicating  
that none of its members had an ongoing PSI  programme.  
The Committee took note  of the information.  
5.4  Triennial Review of the PSI Agreement  
The Chairperson  stated that , in accordance with Article  6 of the PSI  Agreement, the 
Committee was required to carry out a triennial review of the  PSI Agreement in order to examine 
the provisi ons, implementation , and operation of the agreement, taking into account its objectives 
and the experience gained in its operation, and that this would be the sixth  triennial review. The 
Chairperson  recalled that t he last review had been launched in 2020 and completed in 2021.  
The Chairperson  proposed that the Committee launch the  review  and that he request  the 
Secretariat to prepare a factual report for consideration by the Committee at its next meeting.  
The Committee took note  of the information  and agreed  that a factual report be prepared by 
the Secretariat for consideration at its next meeting.  
6  DRAFT REPORT TO THE COUNCIL FOR TRADE IN GOODS ON IMPROVEMENTS TO THE 
FUNCTIONING OF THE COMMITTEE ON CUSTOMS VALUATION  
The Chairperson  noted that this Committee, like a number of other committees, had evaluated 
potential improvements to its operation. As indicated in document  G/VAL/W/386 , the Committee 
had engaged in a number of discussions , beginning at the formal meeting of the previous autumn 
and continuing into the current year, in an informal meeting on 30  January, at a formal meeting on 
24 May, and at a further informal meeting which had been convened on 20  September. Following 
these discussions, the Chairperson  had asked the Secretariat to prepare a draft report to the CTG, 
which was contained in document  G/VAL/W/386 . He recalled that , on 17  October , the draft report 
had been circulated to Members with a deadline for comments by 31  October , and that no comments 
had been received.  
The Chairperson  proposed that the Committee adopt the draft report and instruc t the 
Secretariat to prepare it for circulation under a G/L  document  symbol . 
The Committee agreed  to adopt the  report.  
7  DECISION ON WHETHER TO APPROVE THE USE OF E -AGENDA  
The Chairperson  recalled that eAgenda wa s currently being used in the Committee on a trial 
basis. He noted that  Members had had some experience of the platform, and that he  wished to open 
the floor to delegates to indicate whether the Committee was in a position to use eAgenda in the 
future. He reminded Members that this would not prevent them from bringing to the attention of the 
Secretariat and/or the Committee any aspect of the platform that still need ed to be adapted.  
The representative of the United States  thanked the Chair person  and Secretariat for their work 
in facilitating process improvements for the C ommittee  and indicated that eAgenda had been a big 
help in preparing for the current meeting ; in particular, the eAgenda made referring to documents 
relating to agenda items much  easier.  The US  support ed the adoption of eAgenda in the Committee . 
One of the benefits of eAgenda was the ability to refer to statements made following the meeting 
when reporting back to Capital and preparing for future meetings. The US encourage d Members to 
fully utilize this tool by adding their statements , as the US itself was prepared to do once the meeting  
had been concluded . The US added that t his was an easy way to provide additional transp arency in 
the Committee . G/VAL/M/76  
 
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The representative of Singapore  also expressed  support for the adoption of the eAgenda on a 
permanent basis. As the United States had mentioned, Singapore would also be uploading its 
statements and urged other  Members to do likewis e. Singapore noted that a few other  committee s 
had prepared and uploaded a downloadable PDF  guide on how to use eAgenda  and suggested that 
such a guide could also be prepared for the Committee . Singapore  looked forward to the approval 
of eAgenda in the rep ort to the CTG.  
The representative of the United Kingdom  expressed its support for  the adoption of  eAgenda  
and noted that it had found it  to be a very useful tool . 
The representative of Ecuador  support ed the adoption of eAgenda on a permanent basis and 
noted that it saw  many benefits for its work by being  able to continue using this tool.  
The representative of Hong Kong, China  thanked the Secretariat and expressed its  support for 
the adoption of eAgenda on a permanent basis.  
The representative of Austral ia added its  support for a permanent adoption of eAgenda  and 
noted that it has been  very useful across a range of committees.  
The representative of Japan  added its  support for a permanent adoption of eAgenda.  
The representative of Chinese Taipei  extended i ts gratitude to the Chairperson and the 
Secretariat for developing the eAgenda platform  and indicated that it would  also like to endorse the 
adoption of this platform.  
The representative of India echoed  previous speakers in supporting the use of eAgenda on  a 
permanent basis in the Committee. India stated that it had  found e Agenda very useful  and hoped 
to see it adopted in the Committee.  
The Chairperson  proposed  that the Committee adopt  the use of eAgenda and requested the 
Secretariat to reflect this  in the Committee's report that had been considered under the previous 
agenda item. 
The Committee took note  of the statements made  and agreed  to the adoption  of eAgenda . 
8  DISCUSSION ON FUTURE EXPERIENCE SHARING IN THE COMMITTEE  
The Chairperson  recalled that the  Committee had held an experience -sharing session at its 
previous formal meeting, during which three  Members (China, Ecuador,  and India) had delivered 
presentations on their experiences and practices in customs valuation since the start of the 
COVID -19 pandemic.  He recalled that , during the discussion on reform , Members had agreed  in 
principle , and subject to the wishes of Members, to organize thematic sessions in an informal setting. 
He indicated that such thematic sessions, which were commonly used in other subsidiary bodies, 
helped to inform and train delegates on current issues relating to development s in international 
trade.  He asked delega tes to share their views on a n experience -sharing session at the Committee's 
next meeting , in the spring . He propose d that he would contact interested Members to identify a 
suitable topic or theme and start preparing for such a session.  
The representative of Ecuador  observed that they had  participated in the experience -sharing 
session in May and had considered it  a very positive activity  that had been especially useful for 
Ecuador's customs department. Ecuador considered that it was  a useful space to be abl e to 
implement measures by other Members and to resolve  certain doubt s, but also to  have references 
for future actions that could be developed within each Member . Ecuador encouraged  Members to 
continue with this type of experience -sharing in  future meeting s of the Committee. Ecuador did not 
have any specific suggestions  but indicated its interest  in participat ing in discussions to define a 
future theme.  
The representative of the European Union  stated that its comments were in line with those 
made by Ecuador , and that it saw merit in such experience -sharing  sessions . The EU added that it 
was always a good idea to share experiences and provide opportunities for delegations  to learn from 
one another . The EU also recalled the comment that it had  made at the Committee's September G/VAL/M/76  
 
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  informal meeting , namely that the Committee should try simply to avoid duplicating what was 
already being done in the equivalent committee in the WCO. At the previous meeting of the TCCV, 
for example, there had been an item on cont rol of customs valuation, which had been an opportunity 
for several Members to share their experiences on customs control s. The EU considered it important 
not to simply duplicate the same subjects in this Committee , and to  make a distinction between 
what was appropriate for the WCO to discuss, and what would be discussed in this forum. That said, 
the EU did not have any specific subjects to propose at that meeting . 
The representative of India recalled that it  had made a presentatio n at the last 
experience -sharing session , which had been held in May  of that year . India had found the 
experience -sharing session useful on the topic of customs valuation , which was a topic that was 
import ant to every customs administration. The previous Chairperson  had held extensive informal 
discussions with Members in small group configurations , as well as on a bilateral basis , and Members 
had shared a number of suggestions. India proposed that , instead of reinventing the wheel, the 
current Chairperson  may wish to pick up the thread from those earlier discussions . In addition, India 
noted that , at the  Committee's previous informal experience -sharing session, held in May, the WCO 
had also  made some very valuable  and useful presentations. One of the presentations that had been 
delivered by the WCO, on newer challenges in customs valuation, had not been disseminated through 
the WTO website or shared with Members , perhaps for the reason that  certain Members had certain 
views on it. For its part, India had found the presentation really useful , and therefore wished to 
reiterate  that in the future all presentations made in informal session s should be disseminated and 
shared with Members . In this regard, India considered that , once a presentation had been made to 
the Committee, it was not prudent to prevent it from being shared  with Members.  
The representative of China  wished to join  previous speakers in supporting the continuation of 
experience -sharing sessions in the Committ ee. China had also participated in the last 
experience -sharing session and had  found it to be very useful. China also agreed with the European 
Union that the Committee needed  to think about how to avoid duplication with the TCCV. China 
suggested the following as points of possible  focus: how Members were to implement  the Agreement 
on Customs Valuation ; how to deal  with challenges ; reform management in customs valuation ; or 
something more closely related to the agreement. China also propose d, for possible consideration , 
an experience -sharing session on customs valuation and trade facilitation , and how to further 
facilitate trade in relation to customs v aluation experience s. 
The representative of the Republic of Korea  expressed Korea's  gratitude to the Secretariat for 
its practical preparation of the meeting.  Korea welcome d organizing thematic session s once or twice 
a year for mutual information exchange among Member s. Korea also considered that it  would be 
meaningful to organize seminars with the participation of international organizations addressing key 
customs valuation issues relating to the digital era.  
The Chairperso n stated that  he would  hold consultations with interested Members with a view 
to organi zing an informal experience -sharing session at the Committee's next formal meeting . 
The Committee took note  of the statements made.  
9  ANNUAL REVIEW OF THE IMPLEMENTA TION AND OPERATION OF THE CUSTOMS 
VALUATION AGREEMENT  
The Chairperson  drew Members' attention to Article  23 of the Agreement, which stated  that 
the Committee shall review annually the implementation and operation of the Agreement. He noted 
that t he Secreta riat ha d prepared a draft in line with the practice of previous reviews, which ha d 
been circulated in document  G/VAL/W/387 . 
The Committee agreed  to adopt the report . 
10  ANNUAL REPORT OF THE COMMITTEE TO THE COUNCIL FOR TRADE IN GOODS  
The Chairperson  recalled  that Article  23 of the Agreement also stated that the Committee 
shall report annually to the Council for Trade in Goods on developments during the period under 
review. He noted that t he Secretariat ha d prepared a draft report which ha d been circulated in 
document  G/VAL/W/388 . G/VAL/M/76  
 
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The Committee agreed  to adopt the report . 
11  OTHER BUSINESS  
There were no items  raised  under Other Business.  
The meeting was adjourned . 
  G/VAL/M/76  
 
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  ANNEX  
REPORT TO THE WTO  COMMITTEE ON CUSTOMS VALUATION  ON THE WORK OF THE 
TECHNICAL  COMMITTEE ON CUSTOMS VALUATION  (57TH SESSION)  
The Technical Committee on Customs Valuation (TCCV) held its 57 th Session from 9 to 
13 October  2023, under the Chairpersonship of Santa Marianela MARTE (Dominican Republic). It 
took place as an in -person meeting with passive online participation. Those unable to go to Brussels 
had the opportunity to follow the online discussions but could not take the floor.  
 
A total of 107  delegates and observers registered to participate in person in the 57th Session of the 
Technical Committee. The Committee is c omposed of delegates and observers representing 
61 governments and three  international organizations: the World Trade Organization (WTO), the 
Organisation for Economic Co -operation and Development (OECD) and the International Chamber  
of Commerce (ICC).  
 
Specific Technical Questions  
 
While examining the seven  specific technical questions on its agenda, the Technical Committee 
decided to put one  specific technical question in Part  III of the "Conspectus of Technical Valuation 
Questions" and to continue the examination of the six  other technical questions at its 58th Session. 
The Technical Committee also received two  new questions from Members, which it agreed to include 
on the agenda of its next Session as specific technical questions.  
 
Specific  technical question placed in Part  III of the Conspectus of Technical Valuation 
Questions  
– Treatment applicable to goods subject to licensing contracts for distinctive signs – Request by 
Uruguay  
Technical questions that the Technical Committee decided to continue examining at the 
58th Session  
– Accumulated discounts in e -commerce sales – Request by Uruguay;  
– Meaning of the expression "the price for the imported goods" under paragraph  4 of the 
Interpretative Note to Article  1 - Request by Uruguay;  
– Meaning of the expression "in substantially the same quantity" under Articles  2 and 3 of the 
Agreement and the Interpretative Notes to these Articles – Request by Guatemala;  
– Treatment applicable to transactions concluded in units of cryptocurrency – Request by Uruguay;  
– Use of transfer pricing documentation when examining related party transactions under 
Article  1.2(a) of the Agreement – Request by Brazil;  
– Valuation treatm ent of cargo and the cost of transport under Article  8 of the Agreement – Request 
by Mauritius.  
New technical questions received from Members  
– Use of transfer pricing documentation when examining related party transactions under 
Article  1.2(a) of the Agreement – Request by Uruguay;  
– Valuation treatment of imported goods when goods are provided free of charge based on the 
quantity purchased – Request by Korea.  
 G/VAL/M/76  
 
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  Other questions examined  
 
Theme Meeting  
Submissions were made to the Technical Committee by Brazil, Canada, the Dominican Republic and 
Uruguay at the "Theme Meeting", which focused on the topic of the customs value control process 
in custo ms administrations . 
 
Presentations  
 
Morocco's customs administration delivered a presentation to the Technical Committee on its 
experience regarding the application of Article  8.1(c) of the WTO  Agreement on Customs Valuation.  
 
Six presentations were given to the Technical Committee – four from the International Chamber of 
Commerce (ICC) and two from the Organisation for Economic Co -operation and Development 
(OECD) on:  
 
- e-commerce;  
- the expression "in substantially the same quantity";  
- cryptocurrencies;  
- the Compensatory Adjustment Study;  
- the Cost -Plus Method; and  
- changes in transfer pricing/base erosion and profit shifting.  
 
Elections  
 
The Technical Committee on Customs Valuation elected by acclamation:  
- Qianyu LIN of China as Chair for a one -year term;  
 
- Kelly MORGERO of Brazil and Josué Ebenezer BATA'A of Cameroon as Vice -Chairs for 
one year each.  
 
Dates of the next session  
 
The dates of the 58th Session of the TCCV are provisionally set as 15 to 19  April 2024.  
 
__________