. /.  WORLD TRADE  
ORGANIZATION   
G/VAL/W/220 
15 October 2012  
 
(12-5602) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATION UNDER ARTICLE 22 OF THE CUSTOMS  
VALUATION AGREEMENT 
 
Questions from the United States to Ecuador 
  
 The following communication, dated 12 October 2012, is being circulated at the request of the delegation of the United States.  
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US questions regarding Ecuador's responses to the Check-List of Issues  
notified in G/VAL/N/2/ECU/1 
  
1. The United States notes that Ecuador's last notification of customs valuation legislation was in 
1996.  However, the responses to the checklist of  issues reference more recent legislation, 
including the Andean Community Regulation implementing Decision No. 571 on Customs Valuation of Imported Goods, anne xed to Resolution No. 846, published in Lima in August 2004.  
When does Ecuador intend to notify this legislation? 
 
2. In response to question 2 of the checklist, regard ing the reversal of Articles 5 and 6 of the WTO 
Customs Valuation Agreement (CVA), Ecuador stat ed that "no importer has asked to reverse the 
order of Articles 5 and 6".  Please clarify where in  Ecuador's legislation Article 4 of the CVA is 
implemented.   
 
3. In response to questions 3 and 4, Ecuador indicat ed that it has not implemented Articles 5.2 and 
6.2 of the WTO Agreement on Customs Valuation.   Why has Ecuador not implemented these two 
articles?  When does Ecuador intend to im plement Articles 5.2 and 6.2 of the CVA?  
 
4. In response to question 5(b), Ecuador indicated that it has "tacitly" incorporated Article 7.3 if the 
CVA.  Please clarify what is meant by this statement?  Does Ecuador's legislation provide 
importers with the right to request and obtai n a written explanation of the method used to 
determine customs value when value is determined under the provisions of Article 7 of the CVA?   
 
5. With respect to question 12, Ecuador noted that  "Except for the provisions of the Agreement 
which Ecuador takes into account, there is no such  obligation in domestic legislation".  Please 
further explain this statement, including wh at is meant by the phrase "provisions of the 
Agreement which Ecuador takes into account".  What provisions of the Agreement does Ecuador 
not take into account?    G/VAL/W/220 
Page 2  
 
  6. Further, in response to question 12, Ecuador stated  that "complaints and the administrative act of 
valuation and tax adjustment require a technical  report describing the valuation method used".  
Please confirm that such technical reports are avai lable to all importers upon request.  Please also 
confirm that the technical report explains how the customs value of the goods was determined. 
 
7. In response to question 10(b), Ecuador indicated that "it is planned to update the regulations 
relating to special valuation cases, which woul d encompass new cases that are currently being 
examined and studied".  Please further describe Ec uador's regulations relating to special valuation 
cases, as referenced in respon se to Question 10(b).  What does Ecuador consider a special 
valuation case to be?  Are "special valuation cases" subject to the same customs valuation 
procedures as standard valuation cases? 
    
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