G/VAL/N/1/DOM/2  
16 October  2019 
(19-6694) Page: 1/11 
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  
DOMINICAN REPUBLIC  
The following communication, dated 1 5 October 2 019, is being circulated at the request of the 
delegation of the Dominican Republic.  
 
_______________  
 
 
For your information and use, we are pleased to provide the attached decree setting forth customs 
valuation regulations, consistent with the G ATT 1994  Valuation Agreement, to be strictly adhered to 
in determin ing customs value . Adjustments to the price actually paid or payable, as set out in  
Article  11 of these regulations and others deriving from it , may only be made by administrations if 
objective and quantifiable information is available for those adjustments . Such information is 
regularly obtained during the post -audit process.  
It is to be ensured  that v alues applied by appraisers are not arbitrary or fictitious and that there is 
full compliance with the regulations.  
With respect to the guarantee requirement under Article 30 of the regulations, such a guarantee 
shall be required in cases where it becomes necessary to delay the final determination of value, 
keeping in mind that the guarantee may be in the form of a sure ty, a bank deposit or any other 
instrument, in all cases satisfactory to Customs . A consideration of the level of risk or 
creditworthiness of the importer  is helpful , as this allows for an objective decision to be taken as to  
the most appropriate guarantee  mechanism.  
Decree No. 36-11 of January 2 011 
WHEREAS : As a result of t he Uruguay Round , the Agreement on Implementation of Article VII of 
the General Agreement on Tariffs and Trade was adopted as an annex to the Agreement Establishing 
the World Trade Organ ization;  
WHEREAS : The agreements embodying the results of the Uruguay Round of Multilateral Trade 
Negotiations were ratified under National Congress Resolution No. 2-95 of 2 0 January 1 995; 
WHEREAS : Customs valuation regulations for goods, consistent with t he Agreement on 
Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, were set forth in 
Decree No. 667-01 of 2 5 June 2 001; 
WHEREAS : Much of the information required on the Value Declaration Form instituted under 
Rule No. 01-2001 is included in the Single Customs Declaration (DUA);  
WHEREAS : There is a need for a single valuation document that cover s all rules on determining the 
customs value of imported goods, consistent with the G ATT 1994  Valuation Agreement , consolidat es 
the existing domestic rules, and creat es a domestic legal mechanism applicable to the various types 
of situations domestic authorities face in the valuation of imported goods;  G/VAL/N/1/DOM/2  
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  WHEREAS : It is necessary to lay down regulations with respect to certain legal points that the 
GATT 1994 Valuation Agreement leaves to Members;  
WHEREAS : It is necessary to establish procedures for evaluat ing import declarations and providing 
notifications in cases where the Directorate -General of Customs doubts the truth or accuracy of the 
particulars or documents produced in support of the declared value.  
CONSIDERING : Resolution No. 2-95 of the National Congress of the Dominican Republic, of 
20 January 1 995, approving the Agreements emb odying the results of the Uruguay Round of 
Multilateral Trade Negotiations;  
CONSIDERING : Decree No. 667-01, of 2 5 June 2 001, setting forth Customs Valuation Regulations 
consistent with the GATT Valuation Agreement;  
CONSIDERING : Rule No. 01/2001, of 2 9 June 2 001, on implementation of the customs value 
declaration (DVA) form.  
In exercise of the powers conferred on me by Article 128 of the Constitution of the Republic, I hereby 
issue the following:  
CUSTOMS VALUATION REGULATIONS CONSISTENT WITH THE  
1994 VAL UATION AGREEMENT  
CHAP TER 1  
PURPOSE, SCOPE AND DEFINITIONS  
ARTI CLE 1. The purpose of these Regulations is to further develop the provisions of the Agreement 
on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 and provisions 
under domestic laws.  
ARTI CLE 2. Customs valuation in the Dominican Republic will be governed by : (i) the Agreement 
on Implementation of Article VII of the General Agreement on Tariffs and Trade, referred to 
hereinafter as "the G ATT 1994  Valuation Agreement"  or "the WTO Valuation Agreement" ; (ii) these 
Regulations ; (iii) decisions of the Committee on Customs Valuation of the World Trade Organization 
(WTO) ; and (iv) general rules issued by the Directorate -General of Customs.  
ARTI CLE 3. Instruments of the Techn ical Committee on Customs Valuation of the World Customs 
Organization (WCO) (advisory opinions, case studies, studies, explanatory notes, commentaries, 
etc.) will be incorporated into domestic law to the extent they are adopted under general rules issued 
by the Directorate -General of Customs in the exercise of its powers.  
ARTI CLE 4. The following definitions shall apply for the purposes of these Regulations, in addition 
to the definitions provided in Article 15 of the G ATT 1994  Valuation Agreement and the interpretative 
note thereto:  
(1) GATT 1994  Valuation Agreement : the Agreement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994, also referred to as the WTO Valuation 
Agreement.  
(2) Burden of proof : the obligation on the importer to prove that the declared customs value is 
the price actually paid or payable for the imported goods, in accordance with the conditions 
and adjustments provided for in the WTO Customs Valuation Agreement and the rules laid  
down in these Regulations.  
(3) Price review clause : an agreement between the seller and buyer under which  a provisional 
price is  set; the final transaction price remains subject to factors that will be specified at a 
later time. (See WCO instruments for the s cope of this term.)  G/VAL/N/1/DOM/2  
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  (4) Reasonable doubt : where the customs authority has reason to doubt the truth or accuracy 
of the particulars or documents produced by the importer in support of the declared customs 
value.  
(5) Commission : payment or remuneration provided by t he buyer or seller to a natural or legal 
person acting on behalf of either party in a sale or deal . If it is provided by the buyer, it is 
called a buying commission ; if it is provided by the seller, it is called a sales commission.  
(6) Buyer : a natural or lega l person who acquires ownership of the goods subject to the purchase 
and sale contract and undertakes the obligation to pay the seller the price of the goods.  
(7) Broker : a person who has special knowledge of the markets and acts as an intermediary, 
putting tw o or more persons in contact in order to complete a business deal, without being 
connected to the contracting parties through relationships of collaboration, dependence, 
agency or representation.  
(8) Brokerage : remuneration paid to the broker.  
(9) Objective and quantifiable data : clear information that can be verified with physical items 
such as documents, magnetic media or the like and upon which mathematical calculations may 
be performed.  
(10)  Incoterms: international rules drawn up by the Internationa l Chamber of Commerce for the 
interpretation of trade terms. "Incoterms" is an abbreviation standing for "international 
commercial terms".  
(11)  Time of importation : the date of the arrival of the goods in the territory of the 
Dominican  Republic, established in accordance with the customs rules in force.  
(12)  Commercial level : the position occupied by the buyer -importer in domestic trade, whether it 
be as wholesaler, retailer or consumer, regardless of who the foreign supplier may be and the 
quantity purchased.  
(13)  Refere nce value : an indicator established by the customs authorities to measure the risk in 
customs valuation controls.  
(14)  Generally accepted accounting principles : the set of basic concepts and rules that must 
be observed in financial records and reporting regardi ng the business affairs and activities of 
natural or legal persons.  
(15)  Direct subsidiary : a subordinate company that is directed or controlled economically, 
financially or administratively by another company, which is the parent company.  
(16)  Indirect subsidiary : a subordinate company that is directed or controlled by the parent 
company through or together with one or more of its direct subsidiaries or companies related 
to it or its direct subsidiaries.  
(17)  Branch : a trading establishment that is opened by a company wi thin or outside its domicile in 
order to pursue the company's business or a portion of it and managed by agents with authority 
to represent the company.  
(18)  Branch with independent legal personality : a foreign office of a commercial company or 
an extension of a parent company with its own assets.  
(19)  Customs value : the value that is determined in accordance with the procedures and methods 
set forth in the G ATT 1994  Valuation Agreement and that constitutes the taxable base for 
ad valorem  tariffs.  
(20)  Sale: a contract under which the ownership of a thing is transferred in exchange for a sum of 
money or an instrument representing such a sum.  G/VAL/N/1/DOM/2  
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  (21)  Related sales : a sale involving a condition or consideration relating to another commercial 
transaction not subject to cu stoms valuation at the time of the import declaration.  
(22)  Test value : a customs value previously accepted by the customs administration that is used 
for comparison purposes and to determine whether a relationship had an influence on price.  
(23)  Successive foreign sales : a series of sales of the same good before clearance for home use.  
(24)  Family relationship : With respect to Article 15.4(h) of the G ATT 1994  Valuation Agreement, 
two persons are related when there are ties of kinship, consanguinity or affinity between th em, 
to at least at the most distant degree that would give rise to rights of succession under 
domestic law, either exclusively or together with other relatives.  
(25)  Port or place of importation : For purposes of Article 8.2 of the G ATT 1994  Valuation 
Agreement,  "port or place of importation" means the first customs office where the goods are 
subject to import declaration formalities.  
(26) Identical and similar goods : These are defined in Article 15 of the G ATT 1994  Valuation 
Agreement.  
CHAPTER II  
DECLARATION OF CUSTOMS VALUE  
ARTI CLE 5. The customs value declaration form established by the Directorate -General of Customs 
must be used for imports with an FOB value over two  thousand  US dollars ( USD 2 ,000.00) so that 
the customs value of the imported goods may be determined.  
CHAPTER III  
METHODS FOR DETERMINING CUSTOMS VALUE  
ARTI CLE 6. The customs value of imported goods will be determined in accordance with the 
valuation methods set out in the WTO Valuation Agreement, which will be applied seq uentially and 
exclusively, in the following order:  
(a) Method 1 : transaction value, governed by Articles 1 and 8 of the G ATT 1994  Valuation 
Agreement and the interpretative notes thereto . 
(b) Method 2 : transaction value of identical goods, governed by Article 2 of  the G ATT 1994  
Valuation Agreement and the interpretative note thereto . 
(c) Method 3 : transaction value of similar goods, governed by Article 3 of the G ATT 1994  Valuation 
Agreement and the interpretative note thereto . 
(d) Method 4 : deductive method, governed by Ar ticle 5 of the G ATT 1994  Valuation Agreement 
and the interpretative note thereto . 
(e) Method 5 : computed value, governed by Article 6 of the G ATT 1994  Valuation Agreement and 
the interpretative note thereto . 
(f) Method 6 : method of last resort, governed by Article 7 of the G ATT 1994  Valuation Agreement 
and the interpretative note thereto.  
PARAGRAPH I . Upon written request, the importer will be entitled to a written explanation of the 
method used to determine the customs value of the goods.  
ARTI CLE 7. A pplication of Method 1 : Cases where the customs administration may reject 
the transaction value declared by the importer:  
(a) Where there is no sale.  
(b) Where restrictions are imposed on the disposition or use of the goods by the buyer, other than 
those that are imposed by law, limit the geographical area in which the goods may be sold and 
do not affect the value of the goods.  
(c) Where the sale or price is subject to certain conditions for which a value cannot be determined.  
(d) Where part of the proceeds of a subsequent resale by the buyer accrues to the seller.  G/VAL/N/1/DOM/2  
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  (e) Where the buyer and seller are related and the relationship influences the price.  
(f) Where it is appropriate to adjust the price actually paid or payable under the terms of Article  8 
of the WTO Valuat ion Agreement, and objective and quantifiable data are not available.  
ARTI CLE 8. P rice paid or payable . This includes all payments actually made or to be made as a 
condition of sale of the imported goods by the buyer to the seller (direct payment) or by th e buyer 
to a third party to satisfy an obligation of the seller (indirect payment).  
ARTI CLE 9. C ommercial invoice . The price expressed in the commercial invoice may be taken as 
the valuation basis, provided that:  
(a) It corresponds to the price actually paid or payable . 
(b) It is supported by original documents, with no smudges, corrections or signs of alteration . It 
must be translated into Spanish, with the translation submitted together with the original . 
(c) It indicates the numbering assigned by the foreign supplier ; the place and date of issue ; the 
name and/or business name and domicile of the seller and buyer ; the quantity, including the 
unit of measure used ; the name and description of the main characteristics of the goods ; the 
unit price and total  price, with an indication of the agreed Incoterms ; the relevant transaction 
currency ; the form and terms of payment ; and any other factor that may exist affecting the 
price paid or payable . 
(d) Where invoicing is done by code, the importer must provide the re levant catalogue for 
decoding . This document must be issued by the supplier or exporter of the good.  
ARTI CLE 10. I nfluence of relationship on the price . Where a price declared by a person related 
to a supplier is lower than prices previously accepted by th e Directorate -General of Customs for 
identical or similar goods imported at or about the same time by buyers unrelated to the seller, the 
relationship may be considered to have influenced the price.  
PARAGRAPH I . If on the basis of  the aforementioned elements, Customs has doubts as to whether 
the declared price was affected by the relationship, this fact shall be communicated to the importer.  
PARAGRAPH II . Evidence . In responding to a communication of the type described in the above  
paragraph, the importer must provide the customs administration with documentary evidence 
showing that the value was not influenced by the relationship, through  one of the following means:  
(a) An analysis of the circumstances surrounding the sale . 
(b) The use of test values.  
For the latter test, in determining whether the declared value closely approximates to a test value, 
the following factors should be considered on a case -by-case basis:  
(a) The nature of the good . 
(b) The nature of the industry . 
(c) The time period of importation ; that is, whether the goods considered were imported at or 
about the same time.  
ARTI CLE 11. Both additions and deductions made to the price paid or payable in determining the 
transaction value are considered adjustments.  
1. Additions may be mad e only if the elements to be adjusted satisfy the following requirements:  
(a) They are part of the customs value . 
(b) They are  borne or  incurred by the buyer of the good . 
(c) They are not included in the price paid or payable for the imported good . 
(d) They can be identif ied with objective and quantifiable data . 
(e) They are addressed in Article 8 of the G ATT 1994  Valuation Agreement.  
ARTI CLE 12. All elements referred to in Article 8.1 of the G ATT 1994  Valuation Agreement must 
form part of the customs value . All elements l isted in Article 8.2 of the Agreement are also  included 
in the customs value.  G/VAL/N/1/DOM/2  
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  PARAGRAPH : Where any of those elements is provided free of charge or through the importer's 
own channels or services, Customs will calculate the value of the elements in accordan ce with the 
fees usually appli ed for those services . Where no information on the fees exists, the transaction value 
will be rejected and the value will be determined using the subsequent  methods under  the G ATT 1994 
Valuation Agreement.  
ARTI CLE 13. For purposes of Article 8.1(c) of the G ATT 1994  Valuation Agreement, adjustments for 
royalties and license fees will be calculated using the following formulas:  
1) FOR FINISHED PRODUCTS  
• Annual royalty amount the enterprise expects to have to pay divided by annual FOB X 100 = 
rate by which FOB will be increased per importation  
Royalty/Annual FOB x 100 = Rate  
100/1000 x 100 = 10 % (the FOB value of each importation will be increased by 10 %) 
2) FOR INPUTS OR RAW MATERIALS  
• Annual royalty amount/annua l production cost x 100 = rate by which the FOB value of 
importations related to the royalty will be increased  
Royalty/Production Cost x 100 = Rate  
200/2000 x 100 = 10 % (percentage by which FOB is increased)  
CHAPTER IV  
ELEMENTS NOT CONSIDERED PART OF CUSTO MS VALUE  
ARTI CLE 14. Elements not considered part of the customs value must satisfy the general 
requirements below . They must:  
(a) Be related to the imported goods . 
(b) Be distinguish able from the price of the goods on the commercial invoice . 
(c) Be included in the price paid or payable for the imported goods . 
(d) Involve charges not considered an integral part of customs value under the interpretative note 
to Article 1 of the G ATT 1994  Valuat ion Agreement.  
ARTI CLE 15. Charges for interest under a financing arrangement entered into by the buyer and 
relating to the purchase of the imported goods will not be regarded as part of the customs value, 
provided that:  
(a) The charges are distinguished from the price actually paid or payable for the goods . 
(b) The financing arrangement was made in writing . 
(c) Where required, the buyer can demonstrate that such goods are sold at the price declared as 
the price actually paid or payable, and that the  claimed rate of interest does not exceed the 
level for such transactions prevailing in the country where, and at the time when, the finance 
was provided.  
PARAGRAPH I . The foregoing will apply regardless of whether the finance is provided by the seller 
or another natural or legal person . Furthermore, where  appropriate, the above requirements will 
apply in cases where the goods are valued under a method other than transaction value.  
PARAGRAPH II : If any requirement set out in this article is not met, the amo unt attributed to 
interest will be considered part of the transaction value.  G/VAL/N/1/DOM/2  
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  ARTI CLE 16. Discounts will be taken into consideration when determining the customs value, 
provided that:  
(a) They relate to the goods being valued . 
(b) They are distinguishable from the price of the goods, as indicated on the commercial invoice, 
or recorded in the written contract of sale, a copy of which must be submitted at the time of 
the import declaration . 
(c) They are not retroactive and are not considered indir ect payments . 
(d) They are granted in the ordinary course of business under fully competitive conditions.  
PARAGRAPH I . Under the "fully competitive conditions" rule, sales prices involving special discounts 
granted only to exclusive agents may be disregarded ; the importer must therefore have data 
available proving that the discount is a feature of the seller's prices.  
PARAGRAPH  II. The customs administration will look at the nature and reasonableness of discounts 
and accept those that are based on early payment , quantity or level of trade, meet the requirements 
described above, and are not considered abnormal discounts relative to the ordinary competitive 
price.  
ARTI CLE 17. The following are also excluded from the customs value:  
(a) Payments by the buyer for the right to distribute or resell the imported goods if such payments 
are not a condition of the sale for export to the country of importation;  
(b) The flow of dividends or other payments from the buyer to the seller that are unrelated to the 
imported good;  
(c) The following charges or costs, provided that they are distinguished from the price actually 
paid or payable : the cost of transport after importation into the customs territory of the 
Dominican Republic ; charges for construction, erection, assembly, maintena nce or technical 
assistance undertaken after importation ; tariffs and other taxes applicable in the territory of 
the Dominican Republic as a result of the importation or sale of the goods;  
(d) Buying commissions, with the importer being required  to prove their  existence by means of a 
commission contract that demonstrates the existence of such payments ; otherwise, the 
declared commissions will be added to the price actually paid or payable;  
(e) Actions undertaken by the buyer in the country to market the goods, even  if such actions are 
deemed to be of benefit to the seller.  
CHAPTER V  
CUSTOMS CONTROLS  
ARTI CLE 18. P owers of customs administrations . Under Article 17 of the WTO Valuation 
Agreement, read together with the paragraph 6 of Annex III thereto, customs administrations have 
the right to carry out the controls and enquiries necessary to ensure that declared customs values, 
as the taxable base, are correct and have been determined in accordance with the conditions and 
requirements of the WTO Valuation Agree ment.  
ARTI CLE 19. Verification of customs value . In light of the previous article, the customs 
administration will have overall responsibility for valuation, which, in addition to controls prior to and 
during clearance, includes post -importation checks, co ntrols, studies and enquiries in order to ensure 
the correct valuation of the goods imported.  
ARTI CLE 20. R easonable doubt . The customs administration may deem that reasonable grounds 
exist to doubt the truth or accuracy of the declared value or documents produced where, for example:  
(a) The declared value is inconsistent with the transaction values of identical or similar goods 
under export sales to our country at or about the same time as the goods being valued . 
(b) The declared value is inconsistent with values found for identical or similar goods in previous 
Customs determinations . 
(c) The declared value is inconsistent with values that have been accepted and/or modified by 
Customs for trade transactions carried out by the same importer involving identical or similar 
goods from the same country of production . G/VAL/N/1/DOM/2  
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  (d) The buyer and seller are related . 
(e) Commercial invoices and/or any other documents deemed necessary by Customs and required 
for the relevant customs declaration to be accepted have items erased or crossed ou t or 
obvious omissions of basic data such as the value and quantity of the goods, their codes, the 
date, the identity of the issuer, seller or supplier, the description of the goods, the terms or 
conditions of the sale, the terms of payment, and the domici le of the issuer, seller or supplier.  
ARTI CLE 21. P rocedure for applying the reasonable doubt mechanism . For the purposes of 
Decision 6.1, the reasonable doubt procedure allows for consideration of prices of comparable 
transactions verified about the same time, meaning those dating from no more than one year prior 
to the transaction in question, or other reliable information on value that Customs has in its 
possession, but excludes the use of arbitrary or fictitious values.  
PARAGRAPH I . Where a declaration has been presented and Customs has reason to doubt the truth 
or accuracy of the particulars or documents produced in support of that declaration, Customs may 
ask the importer to provide further explanation in writing within five (5) business days, includin g 
documents or other evidence demonstrating that the declared value represents the total amount 
actually paid or payable for the imported goods, adjusted in accordance with the provisions of 
Article  8 of the G ATT 1994  Valuation Agreement.  
PARAGRAPH  II. Where, in accordance with Article 17 of the G ATT 1994  Valuation Agreement, the 
customs administration considers that the particulars or documents requested from the importer are 
insufficient to determine the truth of the declared value, it will be entitled,  consistent with Article 5, 
paragraph II, of Law No. 3489 of 1 4 February 1 953, to request, review and verify the accounting 
records for the transactions, including information contained on magnetic media, pursuant to 
Article  44 of Law No. 11-92 of 1 6 May 1 992 (Tax Code of the Dominican Republic).  
PARAGRAPH III . If, after receiving and/or compiling the additional information, or if no response 
is received within the above -mentioned time period, Customs still has reasonable doubts about the 
truth or accuracy of the declared value, it may decide that the customs value of the imported goods 
cannot be determined under the terms of Article 1 of the G ATT 1994  Valuation Agreement, keeping 
in mind the provisions of Article 11 of that Agreement.  
PARAGRAPH IV . Before t aking a final decision, Customs will communicate to the importer, in writing 
if requested, the grounds for doubting the truth or accuracy of the particulars or documents 
produced, and the importer will have ten (10) days to respond, as provided under domes tic customs 
law. When a final decision is taken , Customs will notify the importer in writing of its decision and the 
grounds therefor.  
ARTI CLE 22. P rovisional nature of the values determined by the customs administration . 
Any decision regarding the customs  value of an imported good may be reviewed by the 
Directorate -General of Customs under Article 118 of Law No. 3489, and if, after a customs value has 
been determined, it is shown that certain documentation was fraudulent, that value will be 
invalidated.  
ARTICLE 23. B urden of proof . In determining the customs value, as well as in checks and enquiries 
by the customs administration concerning valuation, the burden of proof shall, in principle, lie with 
the importer or buyer of the goods.  
PARAGRAPH . If the impo rter and buyer are not the same person, the burden of proof shall lie with 
both the importer and the buyer of the imported good ; if the importer or buyer is a legal person, 
with its legal representative and the person authorized to act on its behalf.  
ARTI CLE 24. R equirements for requesting additional information . The request referred to in 
Article 21, paragraph II, will be communicated in writing, on a form designed for that purpose, by 
the customs administration, with an indication of the doubt or disagreement with respect to the 
accuracy or truth of the declaration submitted ; the request will be sent to the importer or the 
importer's legal representative and contain the following:  
(a) The name of the importer or the legal representative . 
(b) The import dec laration number, date and customs administration . G/VAL/N/1/DOM/2  
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  (c) An express request for the importer to provide, within five (5) working days of the date of 
notification, the additional explanation, supporting documents and certifications . 
(d) The legal basis for the request . 
(e) The place and date . 
(f) The name, signature and stamp of the customs authority signing the request.  
ARTI CLE 25. Obligation to furnish information . Any person directly or indirectly concerned by 
import transactions for the goods in question or subsequent transactions concerning the same goods, 
as well as any person who has appeared before Customs in relation to the customs declaration of 
the goods and the declaration of value, and who is requested by the customs administration to 
provide documen ts, books, accounting records or any other necessary information, including on 
electronic media or by any other digital means, for verification of or enquiry into the customs value, 
must provide these in a timely manner, in the form and according to the te rms determined by the 
Directorate -General of Customs.  
PARAGRAPH I . Failure to provide the requested items will be sufficient grounds for rejecting the 
declared customs value, and the customs administration will issue a final decision within five (5) 
workin g days.  
PARAGRAPH II . If the information submitted contains such inconsistencies or discrepancies that 
the reasonable doubt persists, th is will constitute sufficient grounds for rejecting the declared 
customs value.  
PARAGRAPH III . In cases where the import er cannot prove the price actually paid or payable 
because no books or accounting records are kept of transactions or because payment was made in 
cash but was not officially documented, the customs administration may reject the transaction value 
method and  determine value in accordance with the other methods provided for in the WTO Valuation 
Agreement.  
PARAGRAPH IV . The customs administration may reject the declared value and determine the 
customs value of the imported goods on the basis of the valuation me thods set out in the Agreement, 
applied in sequential order, if it is found during the investigation that the importer has engaged in 
any of the following irregularities:  
(a) Not duly keeping or conserving accounting records of its foreign trade transactions . 
(b) Not making available to the customs administration relevant accounting records and 
documentation showing the foreign trade transactions . 
(c) Objecting to the exercise by the customs authorities of their power to carry out verifications . 
(d) Omitting or altering ac counting records for foreign trade transactions that affect the value . 
(e) Where the information or documentation presented contains false or inaccurate data or it is 
found that the declared value was not determined in accordance with the Agreement . 
(f) In the case of transactions between persons related under the terms of Articles 15.4 and 15.5 
of the Agreement, where the importer is required to demonstrate that the relationship did not 
affect the price and fails to do so within a period of ten (10), which may  be extended only 
once.  
ARTI CLE 26. The application of methods 4 and 5 will also be governed by the G ATT 1994  Valuation 
Agreement.  
ARTI CLE 27. A pplication of the method of last resort . In applying this method, a flexible 
approach will be taken to the metho ds set out in Articles 1 to 6 of the G ATT 1994  Valuation 
Agreement . However, if a customs value cannot be determined by applying those methods, even in 
a flexible manner, such a value can, as a last resort, be determined by applying other reasonable 
method s involving the use of specialized publications on goods prices on the international market, 
provided that these are not prohibited under Article 7.2 of the Agreement and they are consistent 
with the principles and general provisions of the Agreement.  G/VAL/N/1/DOM/2  
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  CHAP TER VI  
GENERAL  
ARTI CLE 28. C urrency conversion . With respect to Article 9 of the G ATT 1994  Valuation 
Agreement, the exchange rate will be the rate in effect on the date of acceptance of the declaration 
of clearance for home use.  
ARTI CLE 29. C onfidentiality . With respect to Article 10 of the Agreement, confidential information 
that is provided t o customs authorities for valuation purposes shall not be disclosed without the 
consent of the person or government that provided it, except in cases where it may be necessary to 
disclose such information in connection with judicial or administrative proce edings or, to ensure 
transparency in the tax system, in connection with audits of value carried out by this Institution, 
which are firm and irrevocable.  
ARTI CLE 30. G uarantee . With respect to Article 13 of the Agreement, where it becomes necessary 
to delay  the final determination of the value, the importer may withdraw his goods through full 
payment of the tax on the declared value or by providing sufficient guarantee, satisfactory to the 
customs administration, in the form of a surety, a deposit or some ot her instrument covering the 
difference in the customs duties and taxes to which the goods may be subject.  
ARTI CLE 31. C omplaints and appeals . With respect to the determination of customs value, the 
procedures for complaints and appeals against decisions of  the customs authorities will the same as 
those under domestic law.  
PARAGRAPH I . As set forth in Article 11 of the WTO Valuation Agreement, importers or any other 
persons liable for the payment of duties and taxes have the right to appeal, without penalty, 
determinations of value made by the customs administration for the goods being valued.  
PARAGRAPH II . "Without penalty" means that the importer shall not be subject to a fine or threat 
of fine merely because the importer chose to exercise the right  of appeal . Payment of normal court 
costs and lawyers' fees is not considered to be a fine.  
PARAGRAPH III . However, nothing in this article shall prevent full payment being required for fines 
imposed prior to an appeal.  
PARAGRAPH IV . With respect to Articl e 11.3 of the G ATT 1994  Valuation Agreement, whenever 
administrative or judicial decisions are notified to the appellant, the appellant will also be informed 
of any further rights to appeals before higher bodies in either area.  
ARTI CLE 32. Article 4 of the  GATT 1994  Valuation Agreement will apply only when the 
Directorate -General of Customs accepts a request to reverse the order of application of Articles 5 
and 6 of that Agreement.  
ARTI CLE 33. Article 5.2 of the G ATT 1994  Valuation Agreement will be applied  in accordance with 
the interpretive note thereto, whether or not requested by the importer.  
ARTI CLE 34. Neither these Regulations nor the rules under the G ATT 1994  Valuation Agreement 
will be used to resolve cases relat ing to dumping or subsidies, as indi cated in the preamble to the 
Agreement . The prevention or correction of distortions caused by their existence will be resolved in 
accordance with the regulations covering those matter s. 
CHAPTER VII  
ARTI CLE 35. S uccessive sales . In successive sales occurrin g before final importation of the goods 
being valued, the value of the last transaction before a goods declaration for home use was submitted 
will be taken into account, provided that that value meets the requirements set forth in the 
Agreement and these R egulations.  
ARTI CLE 36. I mplementing instruments . In interpreting and applying the valuation rules set out 
in the WTO Valuation Agreement and further developed in these Regulations, the decisions of the G/VAL/N/1/DOM/2  
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  Committee on Customs Valuation of the World Trade Organization and the advisory opinions, 
commentaries, explanatory notes, case studies and studies of the Technical Committee on Customs 
Valuation of the World Customs Organization will be taken into account.  
ARTI CLE 37. V iolations and penalties . Customs violations with regard to customs valuation and 
the appl icable penalties are defined and applied under Law No. 3489 and the amendments thereto.  
ARTI CLE 38. Repeal . This Decree repeals Decree No. 667-01, which set forth regulations for the 
implementation of the WTO Valuation Agreement.  
DONE  in the city of Santo Domingo de Guzmán, National District, capital of the Dominican Republic, 
on the twentieth (20th) day of January in the year two  thousand  eleven (2011) ; the 167th year of 
Independence and the 148th year after the Restoration.  
LEONEL FERNANDEZ REYNA  
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