RESTRICTED  
  
WT/ACC/SYC/15/Rev.1  
 
3 May 2013  
(13-2347)  Page: 1/4  
Working Party on the 
Accession of Seychelles  Original: English  
  
  ACCESSION OF SEYCHELLES 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
(CUSTOMS VALUAT ION AGREEMENT) 
 
Revision 
 The following submission, dated 26 April 2013, is being circulated at the request of the 
Delegation of the Republic of Seychelles. 
 
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 WT/ACC/SYC/15/Rev.1 
 
- 2 - 
 
   
Customs Valuation Questionnaire 
Seychelles would like to confirm that as it has previously stated on page 31 of document 
WT/ACC/SYC/9, the current customs valuation method being used is the Brussels Definition of 
Value (BDV).  The BDV method is described in the Trades Tax Regulation (1997), specifically 
section 188: 
(1) Where upon examination by an officer of goods lia ble to tax, it appears to that officer that the 
goods are not valued according to their true value at the time and place of importation, the 
Comptroller may require the importer to declare on oath before him the true valuation according to the best of the belief of such im porter and to adduce any documentary evidence 
he may possess in support thereof; 
 Provided that:  
(i) where it appears to the Comptroller, whether such oath as aforesaid shall 
have been required or not, that such goods have been declared at a value 
below their true value at the time and place of importation, he shall assess 
the value of the goods;  
(ii) in case of dispute, the goods shall be examined by two competent persons 
one of whom shall be appointed by the Comptroller, and the other by the 
importer; those two persons shall, before entering into the inquiry select an umpire, and shall then declare on oath before the Comptroller what is the true value of such articles at the time and place of importation, and in case 
those persons shall not agree, then the declaration of such value on oath, 
as aforesaid, of the umpire shall be final. 
( 2 )  I f  a n y  i m p o r t e r  s h a l l  f a i l  w i t h i n  3  d a y s  f r o m  h i s  b e i n g  r e q u i r e d  s o  t o  d o  m a k e  a n  
appointment as herein before provided, or if no declaration shall be made by the persons 
appointed as aforesaid, or by the umpire sele cted by them, within three days from their 
appointment or selection, as the case may be, then, in any case, the declaration of the 
person appointed as aforesaid by the Comptroller shall be final. 
(3) This regulation shall not apply in cases where the Comptroller is of the opinion that any 
evasion of the provisions of these Regulations has been committed or attempted. 
In view of the substantial difference in procedures between the BDV and GATT Valuation, 
Seychelles will for the time being continue to apply the BDV whilst it gives appropriate training to 
its customs officers in GATT Valuation proced ures, with the assistance of WCO, and upon 
completion of the training Seychelles shall begin to apply Article VII of the GATT 1994. 
It is to be noted that the implementation of the GATT Valuation is part of a wider Customs reform 
programme, currently being undertaken.  Seychelles shall keep the Working Party informed on the progress through its respective Legislative Action Pl an (LAP), that is has to submit on a periodical 
basis. 
Seychelles reaffirms its commitment on legislating and implementing the GATT valuation upon the 
date of its accession to the World Trade Organization (WTO). 
  
  WT/ACC/SYC/15/Rev.1  
 
- 3 - Agreement on the GATT Value Actions to be developed, including 
law proposals and regulations on 
specific topics Timetable conclusion Remarks Status 
The Customs Management Act (CMA) will 
incorporate the GATT valuation as a regulation. The Customs Management Act (CMA) will 
be in full conformity with the WTO requisites by the da te of Seychelles' 
accession. July 2013 Legislative Action Plan 
includes the CMA timetable. Done through Regulations. 
The Customs Management Act (CMA) Seminars and workshops on  the CMA.   By fourth quarter 2011 Done in August 2012. 
Adaptation and familiarizations of the 
CMA, by the user. By fourth quarter 2011 Done. 
Evaluation of the implementation of the 
CMA. Fourth quarter 2012 Done. 
Adaptation to the WTO valuation system. Workshops, seminars functionaries study 
and training visits. Fourth quarter 2011- 
first quarter 2013 Requires technical 
assistance. Some activities have been 
done.  However, some essential activities remain to be done. 
Creation of a technologic information base including a data base on risk evaluation. Data base of the evaluation of risks (risk 
assessment) is fundamental to the implementation of the WTO Agreement of Value. December 2013 The automatic information 
collection has to be updated with the ASYCUDA Plus Information System. Ongoing - to be completed 
by 31
 December 2013. 
 
Training courses on the GATT Agreement on Value. Seminar/Workshop on the principles of 
the GATT/WTO Agreement of Value. July 2013 Requires technical 
assistance. Done – May 2012 and 
October 2012. 
Article 1 - Transactional value of imported merchandise. Implementation and regulations. July 2013  Draft Regulations been 
developed and submitted to 
AG's Chamber for approval. 
 Article 2 - Transactional value of identical merchandise. Implementation and regulations. July 2013 
Article 3 - Transactional value of similar 
merchandise. Implementation and regulations. July 2013 
Article 4 - Inverse application of the 
deductive and the ca lculated methods. Implementation and regulations. July 2013 
Article 5 - Deductive Value. Implementation and regulations. July 2013 
Article 6 - Calculated Value. Implementation and regulations. July 2013 
Article 8 - Adjustment to the 
transactional value of imported merchandise. Implementation and regulations. July 2013 
Article 9 - Currency conversion1 Implementation and regulations. July 2013 
Article 10 - Confidential information. Implementation and regulations. July 2013 
Article 11 - Importer's right to appeal the 
determination of Customs Value by the Customs. Implementation and regulations. July 2013 
Article 12 - Publication of relevant laws 
and regulations. Implementation and regulations. July 2013 
Article 13 - Guarante es for clearing 
merchandise. Implementation and regulations. July 2013 
Article 14 - Establishes that the Annexes 
I, II and III are integral parts of the 
Agreement. Implementation and regulations. July 2013 
                                               
1 Requisites pertaining to concurrency sh all be incorporated in the CMA, rather than being in a specific provision.  
  WT/ACC/SYC/15/Rev.1  
 
- 4 - Agreement on the GATT Value Actions to be developed, including 
law proposals and regulations on 
specific topics Timetable conclusion Remarks Status 
Article 15 - Definition of expressions 
utilized in the determination of Customs Value. Implementation and regulations. July 2013 
Article 16 - Importer's right to a written 
explanation from the Customs authorities 
on the determination of Customs Value. Implementation and regulations. July 2013 
Article 17 - Customs right to question the 
veracity or exactness of any affirmation, document or declaration presented for the purpose of determining the Customs Value. Implementation and regulations. July 2013 
Technical training on determination of 
Customs value. Course to train trainers for selected 
Customs functionaries identified as having the capacity to teach. October 2012 Requires technical 
assistance. Done – May 2012 and 
October 2012. 
Creation of a technical information system including a reference data base on the value of identical or similar goods. The data base for the evaluation of 
identical or similar merchandise is vital to implementation of identical and similar merchandise transactional value (methods 2 and 3 applied sequentially). October 2012 Requires technical 
assistance. Ongoing – to be completed 
by December 2013.  
Training on risk evaluation. Workshops/seminars presented by 
specialists in "risk evaluation". October 2012 Requires technical 
assistance. Ongoing – to be completed 
by December 2013. 
Training on post declaration or post dispatch auditing
2 Workshops/seminars on post declaration 
or post dispatch audits. October 2012 Requires technical 
assistance. 
  Total implementation of the 
WTO Customs Valuation Agreement. End of March 2014    
 
Note: 
 
1. Total implementation of the Agreement on Implementation of Article VII of the GATT ("WTO Customs Valuation Agreement") by Ju ly 2014, at the latest, in conformity 
 with the Action Plan. 2. This action plan should be adjusted in conformity with the needs and the success of the implementation strategy. 
 
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2 The CMA should contain requisites that obligate the importers and the declarers to make their books entries available for audi ting.