G/VAL/Q/BOL/2  
 
20 April 2023  
(23-2849) Page: 1/3 
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 OF THE PLURINATIONAL  STATE OF BOLIVIA TO THE QUESTIONS RAISED BY  
THE UNITED STATES OF AMERICA REGARDING DOCUMENT G/VAL/N/2/BOL/1  
PLURINATIONAL STATE OF BOLIVIA  
The following communication, dated 4 November 2022, is being circulated at the request of the 
delegation of the Plu rinational State of Bolivia.  
 
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Question 1 : 
Please notify the following measures included in responses to the Checklist of Issues, but not yet 
notified to the WTO Secretariat:  
a. Directorate Resolution No. RD 01 -012-19 of 26 March 2019;  
b. Directorate Resolution No. RD 02 -006-19 of 26 March 2019;  
c. Directorate Resolution No. RD 01 -015-21 of 31 May 2021;  
d. Directorate Resolution No. RD 01 -023-16 of 25 November 2016;  
e. Administrative Resolution No. RAPE 01 -029-16 of 30 December 2016;  
f. Andean Community Regulations, Resolution 1456 of 28 February 2012; and  
g. Bolivian Tax Code (Law No. 2492 of 2 August 2003).  
Reply : 
In 2022, the documents were updated as follows:  
− Administrative Resolution No. RA -PE 02 -029-22 of 25 March 2022 approving the  Procedural 
Manual on Customs Valuation.  
− Administrative Resolution No. RA -PE 02 -005-22 of 18 January 2022 approving the 
Procedural Manual on Storage and BCTP Updates.  
− Administrative Resolution No. RA -PE 02 -012-22 of 3 February 2022 approving the Procedural  
Manual on the Use of Reference Prices.  
The Procedural Manuals mentioned in the preceding paragraphs were issued in accordance with the 
guidelines established in the WTO Valuation Agreement; there are no specific provisions.  G/VAL/Q/BOL/2  
 
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  Question 2 : 
Related to the resp onse in Question 10(b), please explain the status and scope of the regulations on 
customs valuation that the National Customs Administration is in the process of drafting.  
Reply : 
In 2021, the National Customs Administration prepared the update of the Proce dural Manuals on 
Customs Valuation, which have now been published.  
− Administrative Resolution No. RA -PE 02 -029-22 of 25 March 2022 approves the Procedural 
Manual on Customs Valuation, which establishes: definitions of the terms used in commercial 
transactio ns, procedures for identifying risk factors and generating reasonable doubt, 
procedures for applying valuation methods from the 1st to the 6th, together with 
adjustments for the application of methods for identical or similar goods and illustrative 
example s of specific topics.  
− Administrative Resolution No. RA -PE 02 -005-22 of 18 January 2022 approving the 
Procedural Manual on Storage and BCTP Updates, which establishes guidelines for updating 
the database of reference prices for general goods and storage of imports accepted under 
the first method: Transaction value of imported goods for use with methods for 
distinguishing identical or similar goods.  
− Administrative Resolution No. RA -PE 02 -012-22 of 3 February 2022 approves the Procedural 
Manual on the Use of R eference Prices, which sets out guidelines for the use of the reference 
prices contained in the BCTP database and other sources of information to generate 
reasonable doubt in the application of the method of last resort or reasonable means.  
Question 3 : 
Additionally, will the regulations that the National Customs Administration is in the process of 
drafting contain provisions that implement the following Articles and Annexes of the Customs 
Valuation Agreement (CVA) and related Committee Decisions (G/VAL/5):  
a. CVA Article 4;  
b. CVA Article 5.2;  
c. CVA Article 6.2;  
d. CVA Annex I: Interpretive Notes;  
e. Committee Decision 3.1 on the Treatment of Interest Charges; and  
f. Paragraph 2 of Committee Decision 4.1 on Valuation of Carrier Media.  
Reply : 
There are no specific provisions in the Procedural Manuals issued by the National Customs 
Administration. However, the provisions established in the WTO Customs Valuation Agreement 
apply.  G/VAL/Q/BOL/2  
 
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  Question 4 : 
The responses to Question 5 of the Checklist of Issues reference proc edures for the use of reference 
prices. Is the National Customs Administration using references prices as a substitute for declared 
values? Please notify any additional regulations or procedures that govern the use of reference prices 
or reference price da ta bases.  
Reply : 
In accordance with the WTO Customs Valuation Agreement, Administrative Resolution 
No. RA-PE 02-012-22 of 3 February 2022 approves the Procedural Manual on the Use of Reference 
Prices, which sets out guidelines for the use of the reference prices contained in the BCTP database 
and other sources of information to generate "reasonable doubt" in the application of the method of 
last resort or reasonable means.  
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