G/VAL/Q/KNA/3  
 
23 October  2023 
(23-7130) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
NOTIFICATIONS UNDER ARTICLE 22 OF AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
QUESTIONS  FROM THE UNITED STATES TO SAINT KITTS AND NEVIS   
REGARDING DOCUMENT G/VAL/Q/KNA/2  
SAINT KITTS AND NEVIS 
The following communication, dated 20 October  2023, is being circulated at the request of the 
delegation of the United States . 
 
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The United States would like to thank Saint Kitts and Nevis for its responses in G/VAL/Q/ KNA /2 to 
our quest ions (G/VAL/Q/ KNA /1) on Saint Kitts and Nevis ' customs valuation legislation contained in 
document G/VAL/N/1/KNA/1 . 
 
The United States requests written responses to the following additional questions regarding  
Saint Kitts and Nevis ' responses contained in  G/VAL/Q/KNA/2 : 
 
Question 1(a)  
 
Please indicate whether the rate of exchange used is duly published by the competent authorities in 
St. Kitts and Nevis in accordance with Article 9.1 of the WTO Customs Valuation Agreement (CVA).  
 
Question 1(b)  
 
Part II, Section 9(5) of the  Customs Act indicates that the Comptroller may disclose or authorize the 
disclosure of any document or information in accordance with any law, treaty, agreement, or 
arrangement concluded by Saint Christopher and Nevis. Article 10 of the CVA provides that 
information which is by nature confidential,  or which is provided on a confidential basis for the 
purposes of customs valuation must not be disclosed without the specific permission of the person 
or government providing such information, except to the exte nt that it may be required to be 
disclosed in the context of judicial proceedings. Please explain how your law is consistent with 
Article  10 of the CVA.  
 
Question 1(f)  
 
Section 81 of the Customs Act appears to concern assessment of duty. Please indicate wh ich 
provision of the Customs Act or other law or regulation implements Article 16 of the CVA concerning 
importer's right to an explanation from customs as to the customs value of the imported goods.  
 
Question 2  
 
Please indicate which provision of the Customs Act or other law or regulation implements 
Interpretative Note to Article 1, Paragraph 2 concerning related party transactions; Interpretative 
Note to Article 2 and 3 concerning transaction value of identical a nd similar merchandise; 
Interpretative Note to Article 5(8) and 5(12) concerning deductive value; Interpretative Note to G/VAL/Q/KNA/3  
 
- 2 - 
 
  Article 6(1), 6(5), 6(6) concerning computed value; and Interpretative Note to Article 8 concerning 
additions to the price actually pai d or payable.  
 
Question 3  
 
According to St. Kitts and Nevis, it requires the Comptroller to agree to the importer 's request to 
reverse the order of Articles 5 and 6, and Article 5.2 of the CVA regarding deductive value in 
Section  2 of its Second Schedule. Please clarify how this is consistent with the CVA provisions cited 
in Question 3. We note the potential to make reservations, in accordance with paragraphs 3 and 4 
of Annex III of the CVA, and notify them to the WTO.  
 
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