G/VAL/Q/HND/4  
12 May 2023 
(23-3336) Page: 1/2 
Committee on Customs Valuation  Original:  Spanish  
 
  
NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
REPLIES BY HONDURAS TO THE QUESTIONS FROM THE UNITED STATES  
REGARDING DOCUMENT G/VAL/Q/HND/3  
HONDURAS  
The following submission, dated 1 1 May 2023, is being circulated at the request of the delegation of 
Honduras.  
 
_______________  
 
 
Question 1  
Given that the requirement in RECAUCA Article 195 and 196 will not be amended, will Honduras 
make a reserv ation in accordance with paragraph 3 of Annex III of the CVA, and notify it to the  WTO?  
Answer  
Honduras submitted its reservation in 1995, in document WT/LET/1/Rev.2, pursuant to Annex III, 
paragraph 3, to the WTO Customs Valuation Agreement.  
Question 2  
How do the forms and procedures set out in Circular DARA -SVA-157-2016 of 1 6 December  2016 
and/or its successor customs administration provision " DISPOSICI ÓN ADMINISTRATIVA  
ADUANAS -DNOA -082-2020" of 7 July 2020, implement Decision 6.1 of the Committee on Customs 
Valuation, which provides that customs must provide the importer a reasonable opportunity to 
respond to its grounds for doubting the truth or accuracy of the particulars or documents produced, 
before taking a final decision ? Based on t he response Honduras provided, the forms do not 
communicate the grounds for doubting the particulars or documents produced and do not provide 
the importer an opportunity to respond . Is there another set of procedures that implement this part 
of Decision 6. 1? 
Answer  
The procedure established in the current customs administration provision ADUANAS -DNOA -
SVA-167-2022 of 2 2 September  2022, which repealed customs administration provision 
ADUANAS -DNOA -082-2020 of 7 July 2020, includes the forms used to communicate  to the importer 
the reasons and grounds why the requ ired information or documents do not dispel the reasonable 
doubt as to the declared value . It also includes instructions that specify the information to be 
included in each form:  
FORM FO -95: REQUEST FOR INFORMATION  This form is used to request the importer or their 
representative to provide additional documents and other evidence showing that the declared value 
is the amount actually paid or to be paid . A period of 10 working days from the date of notific ation 
is granted to submit this information . This is extended to 30 working days when the evidence needs G/VAL/Q/HND/4  
- 2 - 
  to be obtained from abroad, provided that it is requested in writing within the 10 -day period . The 
goods may be withdrawn from customs by providing a g uarantee that is immediately convertible.  
FORM FO -96: REPLY TO THE REQUEST FOR INFORMATION  This form is used by the importer 
or their representative to respond to the request for information in form FO -95. The required 
documents must be attached to this reply.  
FORM FO -97: ADMISSIBILITY OF THE DECLARED VALUE  This form is used when the 
information and documents requested through form FO -95 have been submitted to the customs 
administration by the importer or their representative within the set time fram e and dispel the 
reasonable doubt as to the declared value . The customs administration has 10 working days from 
the submission of the required evidence to notify the importer or their representative that the 
declared value has been accepted as the transact ion value.  
FORM FO -98: INADMISSIBILITY OF THE DECLARED VALUE  This form is used once the 
10 working days granted to the importer or their representative through form FO -95 to provide the 
original documents that dispel the reasonable doubt as to the declared  value have elapsed and the 
importer has failed to submit the documents or the documents submitted do not dispel the 
reasonable doubt . The customs administration shall provide 10 additional working days, starting 
from the day following receipt of this form , for the importer or their representative to comment and 
provide the relevant evidence in their defence . In the event that they fail to do so, the declared 
value is rejected and the goods shall be valued using  secondary valuation methods, specifying the 
value or values to be applied.  
FORM FO -99: REPLY TO FORM FO -98 ON THE INADMISSIBILITY OF THE DECLARED VALUE  
This form is used by the importer or their representative to respond to the request for information 
in form FO -98. The required documents must be att ached to this reply.  
FORM FO -100: INADMISSIBILITY OF THE DECLARED VALUE  This form is used when the 
10 working days granted through form FO -98 have elapsed and the importer or their representative 
has failed to provide the relevant evidence in their defence  or has provided such evidence but failed 
to dispel the customs administration's reasonable doubt . The importer or their representative is 
informed that the declared value cannot be determined pursuant to Article VII of the G ATT 1994 and 
the rejection of t he declared value and the application of the value or values described in form FO -98 
must be notified within the 15 working days  that follow . 
FORM FO -101: ADMISSIBILITY OF THE DECLARED VALUE  This form is used when the 
information and documents requested through form FO -98 have been submitted to the customs 
administration by the importer or their representative within the set time frame and dispel the 
reasonable doubt as to the declared value . The customs administration has 15 working days to notify 
the importer or their representative that the declared value has been accepted as the transaction 
value.  
__________