G/VAL/W/367  
9 December  2020 
(20-8861) Page: 1/4 
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  
HONDURAS  
Questions from the United States  to Honduras  
regarding document G/VAL/ W/268  
The following submission, dated 1 3 October  2020, is being circulated at the request of the delegation 
of Honduras.  
 
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The issues raised are clarified below:  
With respect to  question 2, could Honduras explain why the consent of the customs 
administration is required where the importer chooses to reverse the order of application 
of the valuation methods in Articles 5 and 6, given that Article 4 of the Customs Valuation 
Agreement ( CVA) itself does not provide that the importer's choice be subject to 
acceptance by the customs authorities?  
Reply  
While  it is true that Article 4 of the Agreement establishes that "... at the request of the importer, 
the order of application of Articles 5 and  6 shall be reversed" , given  that the Agreement has the 
status of an international treaty on customs matters, as does the Uniform Central American Customs 
Code ( CAUCA ) and its Regulation ( RECAUCA ), which are applicable throughout Central Americ a, we 
apply  the provisions of Article 195 of RECAUCA.  
According to the source and hierarchy of customs law in our country, as established in the Tax Code, 
Decree No. 170-2016 in force as of 1 January  2017, they have the same hierarchical status.  
With respect to the reply  to question 3, please indicate when Article 5.2 of the CVA will be 
implemented.  
Reply  
For the moment, Honduras does not apply the provisions of this section ; however, when a case 
arises and where this Article applies, it shall be used.  
With respect to the reply  to question 4, please indicate when Article 6.2 of the CVA will be 
implemented.  
Reply  
To date, there has not been a case in Honduras that requires the ap plication of the provisions of 
Article 6.2 ; however, in the event that it should arise  and the economic resources exist in the country G/VAL/W/367  
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  to verif y the price actually paid or payable in the exporting country with the agreement  of the 
producer or exporter, it shall be applied . 
With respect to the reply  to question 5(a), given that the CVA does not distinguish 
between used and new goods, could Honduras clarify whether it applies Article 7 to used 
goods in all circumstances, instead of following the sequential order of application of 
customs valuation methods?  
Reply  
As stated in reply number 5 provided in document G/VAL/N/2/HND/1, Honduras has decided  that 
the valuation method established in  Article 7 shall be used to determine the value  of used goods  
because it allows a certain amount of  flexibility . It shall be used  when the transaction value is 
rejected and cannot be determined by applying  the subsequent methods ( secondary methods) 
successiv ely and exclusive ly, bearing in mind  the differences in the  condition, wear and tear, and 
useful life, among other characteristics, of most used goods.  
With respect to the reply  to question 8, please clarify what might be a "fiscal purpose" for 
releasing confidential information . For example, would such release be  limited to the 
context of judicial proceedings or some other domestic tax process?  
Reply  
The information that is requested from or provided by importers is, as we indicated in the reply to 
question 8, kept under acceptable levels of confidentiality . It can only be disclosed to the judicial 
entities listed under Article 70 of the National Tax Code, meaning the information is limited to the 
context of judicial proceedings.  
With respect to the reply  to question 9(a), please provide a cop y of internal circular 
DEI-DL-SVA-20-2012, Article 127 of the CAUCA, and Articles 623, 625 and 626 of the 
RECAUCA.  
Reply  
Please note that  Circular DEI -DL-SVA-20-2012 has now been  repealed, therefore please find 
attached herewith Circular DARA -SVA-157-2016 of 16 December  2016 that replaces it, together with  
a copy of Article 127 of CAUCA and Articles 623, 625 and 626 of RECAUCA.  
With respect to the reply  to question 13, Article 22 of the CVA obligates the members to 
ensure the conformity of their laws, regulations, and administrative procedures with the 
provisions of the CVA, and Article 14 of the CVA states that Notes at Annex I (as well as 
notes in Annexes II and III) form an integral part of the CVA . Please clarify further how 
Honduras has implemented  the Interpretive Notes to the CVA simply by virtue of a 
reference to the CVA in Article 44 of CAUCA, or when it plans to do so.  
Reply  
In relation to the reply given  to question 13 in document G/VAL/N/2/HND/1, the following 
clarification is provided : 
Hondu ras implemented the interpretative notes contained in Annex I of the CVA, pursuant to 
Articles  14 and 22 of the CVA, through Decree No. 177-94 of 2 7 December  1994. 
In other words, the 24 articles of the CVA are implemented together with the respective note s and 
Annexes II and III of the CVA when appropriate.  
Copies are attached of the following legislation: 
 
 In Spanish  only G/VAL/W/367  
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  - Articles 623, 625 and 626 of the Uniform Central American Customs Code Regulations (RECAUCA);  
- Article 127 of the Uniform Central American Customs Code (CAUCA);  
- Article 70 of the Tax Code, Decree No. 170-2016;  
- Circular DARA -SVA-157-2016 of 1 6 December  2016. 
  G/VAL/W/367  
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  Pp. 5-21 offset (PDF files attached ) 
 
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