WORLD TRADE  
ORGANIZATION   
G/VAL/N/1/URY/2 
5 November 2012  
 
(12-6052) 
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 
 
URUGUAY 
 
  The following communication, dated 29 October 2012, is being circulated at the request of the delegation of Uruguay.  
_______________ 
 
  The Permanent Mission of Uruguay to the World Trade Organization and other International Economic Organizati ons with headquarters in Gene va presents its compliments 
to the Central Registry of Notifications of the WTO Secretariat and has the honour to submit 
the following notification under Article 22.2 of the Agreement on Implemen tation of Article VII 
of the General Agreement on Tariffs and Trade 1994.  
_______________ 
  
DECREE No. 538/008  
Montevideo, 10 November 2008. 
HAVING REGARD TO: Decision No. 13/07 of the Common Market Council adopting 
the "Implementing Regulation for the Customs Valuation of Goods"; 
CONSIDERING: That pursuant to Article 40 of the Protocol of Ouro Preto on the Institutional 
Structure of MERCOSUR, enacted by Law No. 16.712 of 1ºSeptember 1995, the States Parties 
undertake to adopt all measures necessary to ensure , in their respective terr itories, compliance with 
the rules adopted by the MERCOSUR organs and inform the Administrative Secretariat thereof 
in accordance with the procedure of simulta neous entry into force of the rules;  
WHEREAS: It is necessary for the aforementione d Decision of the Common Market Council 
to be incorporated in the domestic legal system, in accordance with the provisions in Article 42 
of the Protocol of Ouro Preto; G/VAL/N/1/URY/2 
Page 2  
 
  ACCORDINGLY:  
THE PRESIDENT OF THE REPUBLIC 
HEREBY DECREES:  
Article 1  
It is hereby provided that Decision No. 13/07 of the Common Market Council adopting the 
"Implementing Regulation for the Customs Valuati on of Goods", as set out in the Annex hereto, 
which is part of the present Decree, shall be incorporated in the domestic legal system. 
Article 2  
Decree 574/94 of 29 December 1994 and all rules inc onsistent with this Decree shall be rescinded 
as of the date of simultaneous entry into force of Decision No. 13/07 of the Common Market Council, 
pursuant to Article 40 of the Ouro Preto Protocol. 
Article 3  
This Decision shall be communicated to the MERCOSUR Secretariat. 
Article 4  
For communication, publication and filing. 
TABARE VAZQUEZ - ALVARO GARCIA - PEDRO VAZ 
Publication: 19 November 2008  G/VAL/N/1/URY/2 
 Page 3 
 
 
  Decision No. 13/07 of the Common Market Council 
IMPLEMENTING REGULATION FOR THE CUSTOMS 
VALUATION OF GOODS  
HAVING REGARD TO: The Treaty of Asunción, the Protocol of Ouro Preto and 
Decision No. 17/94 of the Common Market Council; 
WHEREAS: On 15 April 1994, the States Parties to MERCOSUR signed the Final Act of the 
Uruguay Round of Multilateral Trade Negotiations, adopting the Agreements for the establishment 
of the World Trade Organization (WTO), which we re subsequently ratified and incorporated 
in the domestic legal systems of the four States Parties; 
One of these instruments is the Agreemen t on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994 (GA TT), which is applied by the States party 
to MERCOSUR; 
Since the entry into force of Decision CMC No. 17/ 94, the States party to MERCOSUR have applied 
the customs value of imported goods, determined in  accordance with the provisions of the above 
Agreement, as well as other harmonized procedur es, as the tax base for the determination 
of import duties; 
Valuable practical experience has been gained thanks  to harmonized application, and it is therefore 
necessary to develop a MERCOSUR legal instrument concerning this matter.  
THE COMMON MARKET COUNCIL  
HEREBY DECIDES:  
Article 1  
To adopt the Agreement on Implementation of Ar ticle VII of the General Agreement on Tariffs 
and Trade 1994 (GATT), within the MERCOSUR framework. 
Article 2  
To adopt the Implementing Regulation for the Cust oms Valuation of Goods, as set out in the Annex 
hereto, which is part of the present Decision. 
Article 3  
Decision CMC No. 17/94 shall be rescinded as of the entry into force of the present Decision. 
Article 4  
The States Parties shall incorporate this Decisi on in their respective domestic legal systems 
by July 2008. 
XXXIII CMC - Asunción, 28/VI/07 G/VAL/N/1/URY/2 
Page 4  
 
  ANNEX  
IMPLEMENTING REGULATION FOR THE CUSTOMS VALUATION OF GOODS 
CHAPTER 1  
GENERAL PROVISIONS  
Article 1  
The tax base for determining ad valorem  import duties shall be the customs value of imported goods, 
determined in accordance with the provisions of  the Agreement on Implementation of Article VII 
of the General Agreement on Tariffs and Trad e 1994 (GATT) and the other related provisions 
deriving from the MERCOSUR legal framework.  
Article 2  
The customs value of imported goods shall constitute the basis for application of the 
Common External Tariff. 
Article 3  
This Decision applies to all goods that are importe d into the States party to MERCOSUR and enter, 
for whatever reason, the MERCOSUR customs territory. 
Article 4  
The Declaration of Customs Value attached to this Implementing Regulation shall include the 
customs clearance declaration, where appropriate. 
CHAPTER 2  
DETERMINATION OF THE CUSTOMS VALUE  
Article 5  
The following elements shall be included in the customs value: 
(a) the cost of transport of the imported goods to the port or place of importation; 
(b) loading, unloading and handling charges associ ated with the transport of the imported goods 
to the port or place of importation; and 
(c) the cost of insuring the goods. 
Article 6  
The port or place of importation referred to in Articl e 5 is the point of entry of the goods into the 
MERCOSUR customs territory. 
Article 7  
The customs value of the imported goods shall not include the following charges or costs, provided 
that they are distinguished from the price actually paid or payable: 
(a) charges for construction, erection, assembly, maintenance or technical assistance, undertaken 
after importation on imported goods such as i ndustrial plant, machinery or equipment; 
(b) the cost of transport after importation;  G/VAL/N/1/URY/2 
 Page 5 
 
 
  (c) duties and taxes in the country of importation. 
Article 8 
1. Charges for interest under a financing arrange ment entered into by the buyer and relating 
to the purchase of imported goods shall not be rega rded as part of the customs value, provided that: 
(a) the charges are distinguished from the pr ice actually paid or payable for the goods; 
(b) the financing arrangement was made in writing; 
(c) where required, the buyer can demonstrate that: 
(1) such goods are actually sold at the pr ice declared as the price actually paid 
or payable; and 
 (2) the claimed rate of interest does not exc eed the level for such transactions prevailing 
in the country where, and at the time when, the financing was provided. 
2.  The provisions of paragraph 1 above sha ll apply irrespective of whether the financing 
is provided by the seller, a bank or another natural or legal person. It shall also apply, if appropriate, 
where goods are valued using a method other than the transaction value method. 
Article 9  
Pursuant to Article 9 of the GA TT 1994 Valuation Agreement, where it is necessary to convert values 
expressed in foreign currency, the applicable rate of exchange shall be th at provided daily by the 
central bank or central monetary authority of each Stat e Party, the rate to be used being that prevailing 
at the close of the day preceding the date of registration or approval of import clearance.  
CHAPTER 3  
ADMINISTRATION OF VALUATION  
Article 10  
Until the States Parties agree otherwise, controls  and decisions regarding customs value shall 
be implemented by the competent authorities established in accordance with the relevant 
administrative arrangements of each State Party. 
Article 11  
1.  The controls and decisions referred to in Article 10 cover: 
(a) the general coordination of customs valua tion, including the drafting and implementation 
of the rules and regulations relating thereto; 
(b) the authority to require the presentation of documentary evidence and additional explanations 
for the determination of customs value; 
(c) the analysis of specific customs valuati on issues raised by natural or legal persons 
and national public administration bodies, govern ment bodies, and central bodies of other 
States Parties; 
(d) the maintenance and updating of databanks in  support of customs value control activities; 
(e) the authority to request a copy of the document by which the export was effected 
and/or general information or information re lating to current export prices in the country 
of origin, directly from the Customs Admini stration of that country or through other 
appropriate mechanisms; 
(f) the conduct of audits and investigations; (g) the conduct of international market studies and analyses; G/VAL/N/1/URY/2 
Page 6  
 
  (h) the adoption of any other measure requi red for compliance with these regulations. 
CHAPTER 4  
CONTROL OF DECLARED VALUE  
Article 12  
The control of the declared value of impor ted goods may be selective and/or random. 
Article 13  
Selection for the control of the declared value ma y take place during import clearance, in accordance 
with criteria established by the compet ent authorities of the States Parties. 
Article 14  
States Parties controlling the declared value of goods at the time of clearance may conduct 
a preliminary examination or a summary analysis  thereof. During the preliminary examination, 
measures may be adopted to verify the evidence required for an accurate "ex-post" determination 
of the customs value, such as sample-taking or consultation of experts. 
Article 15  
Where the declared value is controlled during import clearance, each State Party shall allow a period 
of 60 days for this process, beginning on the da te when the importer presents documentary evidence 
of the value. This period may be extended, for the same amount of time, where an audit 
or investigation is necessary. It may be suspende d where the importer does not respond to the request 
made by the Customs Administration during the valuation process. 
Article 16  
If, in the course of determining the customs value of imported goods, it becomes necessary to delay 
the final determination of this value, the importe r shall nevertheless be able to withdraw his goods 
from customs if, where so required, he provides suffi cient guarantee in the form of a surety, a deposit 
or some other appropriate instrument coveri ng the payment of customs taxes and/or duties 
on importation for home use. Should this guarantee be enforced to collect the duties and taxes payable 
as a result of the subsequent customs value determ ination, any surplus amount shall be released. 
In any case, the guarantee shall be released automatic ally if the customs authority has taken no action 
within 150 days of when it was posted. 
Article 17  
Customs administrations shall be entitled to re quire the tax credits resulting from customs value 
control, within the time-frames prescribed in the legislation of each State Party. 
Article 18  
When a declaration has been pr esented and where the customs administration has reason to doubt 
the truth or accuracy of the particulars or of doc uments produced in support of this declaration, 
the Customs Administration may ask the importe r to provide further explanation, including 
documents or other evidence, that the declared  value represents the total amount actually paid 
or payable for the imported goods, adjusted in accor dance with the provisions of Article 8 of the 
Valuation Agreement of the GATT 1994. If, after r eceiving further information, or in the absence 
of a response, the Customs Administration still has reasonable doubts about the truth or accuracy  G/VAL/N/1/URY/2 
 Page 7 
 
 
  of the declared value, it may, bearing in mind the provisions of Article 11 of  the Valuation Agreement 
of the GATT, decide that the customs value of the imported goods cannot be  determined under the 
provisions of Article 1 of that Agreement. 
Before taking a final decision, the Customs Administration shall communicate to the importer, 
in writing if requested, its grounds for doubting the truth or accuracy of the particulars or documents 
produced and the importer shall be given a reasonable opportunity to respond. When a final decision 
is made, the Customs Administration shall comm unicate to the importer in writing its decision 
and the grounds therefor. 
Article 19  
Every importer shall be entitled to appeal, without penalty, the customs decisions issued by customs 
administrations as a result of the value control process. 
Article 20  
Imported goods not selected for control of the d eclared value during customs clearance may undergo 
value control in such form and within such time as  are provided for in the domestic legislation of each 
State Party. 
Article 21  
Any decision on the customs value of the imported goods may be reviewed by the 
Customs Administration, in accordance with th e domestic legislation of each State Party. 
Article 22  
The documentary evidence and information certifyi ng the customs value declared by the importer, 
including commercial correspondence relating to th e operation, must be left at the disposal 
of the customs authority for the period prescribed in the domestic legislation of each State Party. 
CHAPTER 5  
DECLARATION OF CUSTOMS VALUE  
Article 23  
The customs administrations of the States Parties ma y adopt a specific legal instrument to incorporate 
the common model Customs Value Declaration. 
Each State Party may determine in which cases or at what moment it is appropriate to require 
the Customs Value Declaration and decide on whethe r it is mandatory to include this document for 
customs clearance purposes. 
Article 24  
Presentation of the Customs Value Declaration do es not exempt the importer from the requirement 
to provide additional information or documents nece ssary to control the declared value of the goods. G/VAL/N/1/URY/2 
Page 8  
 
  CHAPTER 6  
SPECIAL CASES  
Article 25  
The determination of customs value shall be subject  to the provisions of specific community rules 
in the case of: 
(a) goods imported by travellers as luggage; 
(b) goods intended for permanent diplomatic missions  or consular departments and their staff; 
(c) goods intended for permanent representative offi ces of international organizations to which 
the State Party belongs and their staff, experts, technicians and consultants; 
(d) goods contained in internationa l postal consignments and airmail parcels, not subject to the 
general import regime; 
(e) imports of a non-commercial nature. 
Article 26  
In the case of goods subject to a duty suspension pr ocedure, the customs value shall be determined 
by applying the rules and procedures establishe d in this Regulation, without prejudice to 
determination of the customs value in the event of non-compliance with the procedure or clearance for 
home use. 
CHAPTER 7  
FINAL AND TRANSITIONAL PROVISIONS  
Article 27  
Until the MERCOSUR Customs Code is adopted, the port or place of importation referred 
to in Article 5 is the point of entry of the goods into the respective customs territories of the 
States party to MERCOSUR. 
Article 28  
In cases not covered by this Regulation, the legislati on in force in each State Party shall apply pending 
the adoption of the corresponding MERCOSUR legal instrument. 
Article 29  
Until special provisions are issued, this Regulati on shall also apply to intra-zone operations. 
Article 30  
The legislation of the States Parties shall appl y on a supplementary basis, insofar as it is not 
inconsistent with this Regulation.  G/VAL/N/1/URY/2 
 Page 9 
 
 
   
DECLARACIÓN DEL VALOR EN ADUANA DECLARACIÓN DE IMPORTACIÓN Nº 
FECHA DE REGISTRO: 
  
1.  IMPORTADOR/COMPRADOR  
Nivel: USUARIO REVENDEDOR MAYORISTA  
                       ______________________                  MINORISTA  
Domicilio:  
  2.  VENDEDOR  
Nível:       FABRICANTE      PRODUCTOR      REVENDEDOR  
_________________________________________  
Domicilio:  
3.  FACTURA  
Número: ........................................................Fecha: .......... / .......... / ..........  
    Hay descuentos no indicados?                               SI           NO 
  4.  CONTRATO DE VENTA  
    Número: ........................................................Fecha: .......... / .......... / ..........  
     Lugar de realización:...........................................................................  
     El precio es revisable?                                     SI            NO 
 
5.  CONDICIÓN DE VENTA  
 FOB               CIF             OTRO..........................................  
  7.  Resolución aduanera relativa a los ítems 8 al 10    SI           NO 
Número: ........................................................Fecha: .......... / .......... / ..........  
Embarque escalonado?                                        SI          NO 
 
      Disposición Nº:...................................................................................  6.  CONSULTA CLASIFICATORIA                            SI           NO 
 Resolución Nº:...................................................................................  
 
8.  (a) El comprador y el vendedor están vinculados en los términos del artículo 15, párrafo 4° del Acuerdo?  
 En caso negativo, pasar al ítem 9............................................................................................. ............................................................  
 (b) La vinculación ha influido en el precio de las mercaderías importadas?.................................................... ............................  
  (c) El valor de transacción de las mercaderías importadas se aproxima mucho a algunos de los valores criterios 
mencionados en el artículo 1°, párrafo 2, (b) del Acuerdo?..................................................................... ........................................  
En caso afirmativo, dar explicaciones detalladas.  
    
      SI           NO 
      SI           NO 
  
      SI           NO 
9.  (a) Existen restricciones para la cesión o utilización de las mercaderías por el comprador, distintas de las que:  
 -   Impongan o exijan la ley o las autoridades de los Estados Partes del MERCOSUR?  
 -   Limiten la zona geográfica donde puedan revenderse las mercaderías?  
 -   No afecten sensiblemente al valor de las mercaderías?  ........................................................................ ......................................  
 (b) Dependen la venta o el precio de CONDICIONES O CONTRAPRESTACIONES, cuyo valor no pueda determinarse 
con relación a las mercaderías a valorar?...................................................................................... ....................................................  
 Especificar la naturaleza de las restricciones, condiciones o contraprestaciones, según los casos.  
 Si puede determinarse el valor de las condiciones o co ntraprestaciones, indicar su importe en el ítem 13 (b). 
   
  
  
      SI           NO 
  
      SI           NO 
10.  (a) Existen cánones y derechos de licencia relativos a las mercaderías importadas que el comprador esté obligado a 
pagar, directa o indirectamente como condición de venta?....................................................................... ......................................  
  (b) La venta está condicionada por un acuerdo en los términos del cual, una parte del producto de cualquier reventa, 
cesión o utilización posterior de las mercaderías, revierta directa o indirectamente al vendedor?.............................. .............  
En caso de respuesta afirmativa a una de estas preguntas, especificar las condiciones y si es posible indicar los importes en l os ítems 17 
y 18. 
   
      SI           NO 
  
      SI           NO 
11.  En caso de no estar en factura, completar: MARCAS, MODELOS, PRECIOS UNITARIOS EN DIVISAS, DISCRIMINADOS POR SUBITEMS. 
 
12.  El abajo firmante declara que todos los datos expresados en este documento son exactos y completos. Toma conocimiento que la presente tiene el 
carácter de declaración jurada y que cualquier omisión de información o información distinta de la operación real que causen pe rjuicio fiscal o 
cambiario será penalizada conforme a la legislación vigente en la materia  
  
Lugar y fecha:  
                                                                                                                _______________ ____________ 
                                                                                                                     Firma y aclaración del Declarante  
  G/VAL/N/1/URY/2 
Page 10  
 
    DIVISAS  TIPO DE 
CAMBIO  MONEDA 
NACIONAL  
CÓD. IMPORTE  
(A) 
BASE DE  
CÁLCULO  13.  (a)Precio neto en la moneda de facturación (Precio efectivamente 
pagado o por pagar en el momento a considerar para la determinación 
del Valor Aduanero)..........................................................................................  
     (b)Pagos indirectos – ver ítem 9 (b) .............................................................. 
       
        
14.  TOTAL "A" ....................................................................................................... 
         
(B) 
ADICIONES:  
IMPORTES  
NO 
INCLUIDOS  
EN "A"  15.  COSTOS Y GASTOS SOPORTADOS POR EL IMPORTADOR  
 (a)Comisiones, excepto las de compra ………………......………………  
 (b)Corretajes………………………………………………………………  
 (c)Envases y embalajes ………………….…..………………..….............. 
       
      
        
16.  Los valores debidamente repartidos de los bienes y servicios 
suministrados por el comprador gratuitamente o a precio reducido, y 
utilizados en la producción y venta para la exportación de mercaderías 
importadas:  
 (a)Materiales, componentes, partes y elementos semejantes incorporados 
a las mercaderías importadas .......................................................................  
 (b)Herramientas, matrices, moldes y objetos similares utilizados para la 
producción de las mercaderías importadas ................................................  
 (c)Materiales consumidos en la producción de las mercaderías 
importadas.......................................................................................................  
 (d) Trabajos de ingeniería, de estudio, artísticos y de diseño, planos y 
croquis realizados fuera del MERCOSUR y necesarios para la 
producción de las mercaderías importadas ................................................  
        
      
      
        
17.  Cánones y derechos de licencia ver apartado 10 (a) ................................... 
         
18.  Producto de cualquier reventa, cesión o utilización posterior que 
revierta al vendedor ver apartado 10 (b) ....................................................... 
         
19.  Costos y gastos de entrega hasta .....................................................................  
                                                                                          (local de importación)  
 (a)Transporte (flete)…………......…………………………………….......  
 (b)Carga, descarga y manipulación……………………………………....  
 (c)Seguro…………………………………………………………......…….. 
     
    
        
20. TOTAL "B"……………………………………………………………...... 
         
(C) 
DEDUCCIONES:  
IMPORTES  
INCLUIDOS  
EN "A"  21.  Gastos de transporte interno………………………………………............ 
         
22.  Intereses de financiación …….……………………………………...……..  
(Decisión del Comité de Valoración Aduanera del 28/04/84) 
         
23.  Otros Gastos …..………………………..………………………………...... 
         
24.  Gastos relativos a trabajos de construcción, instalación, montaje, 
mantenimiento o asistencia técnica realizados después de la importación 
siempre que se distingan del precio pagado o por 
pagar................................. 
         
25.  Derechos y demás tributos a pagar como consecuencia de la 
importación, o de la venta de las mercaderías................................................ 
         
26.  TOTAL "C" ....................................................................................................... 
         
27.  VALOR DECLARADO ("A"+"B"-"C") ............................................................................................  
         
 
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