G/VAL/W/232/Rev. 7 
 
 25 October  2017 
(17-5787) Page: 1/12 
Committee on Customs Valuation   
 
STATUS OF NOTIFICATI ONS OF NATIONAL LEGI SLATION ON  
CUSTOMS VALUATION AN D RESPONSES TO THE C HECKLIST OF ISSUES  
NOTE BY THE SECRETAR IAT1 
Revision  
1. Paragraph 2 of Article 22 of the Agreement on Customs Valuation (the Agreement) provides 
that Members shall i nform the Committee of any changes in its laws and regulations relevant to the 
Agreement and in the administration of such laws and regulations.  In addition, Paragraph i) of the 
"Decision on Notification and circulation of national legislation in accordan ce with Article  22 of the 
Agreement"2 requires Members to submit the complete texts of their national legislation (laws, 
regulations, etc.) on customs valuation in one of the three official WTO languages.  Finally, the 
Committee on Customs Valuation agreed  that Members should respond in writing to the points 
contained in the checklist of issues.3 
2. At its meeting of 25 October 20124, the Committee on Customs Valuation agreed that the 
status of the notifications mentioned in paragraph 1 above, which was pre viously summarized as 
annexes to the Annual Review of the Agreement and Report to the Council for Trade in Goods, 
should be merged into a separate document.  Annex 1 to this document provides an overview of 
Members' notifications , with respect of national legislation on customs valuation  and replies to the 
checklist of issues , as of 20 October  2017. 
3. At its meeting of 7 October 20155, the Chairperson of the Committee on Customs Valuation 
requested  the Secretariat to compile a list of documents which conta in the questions and answers 
submitted on each national legislation.  Annex 2 to this document provides this information . 
_______________  
                                                
1 This document has been prepared under the Secretariat's own responsibility and is without prejudice 
to the positions of Members or to t heir rights and obligations under the WTO.  
2 Section B.2 of document G/VAL/5. Paragraph iii) of the same Decision provides that WTO Members who 
were signatories of the Tokyo Round Code on Customs Valuation, and whose legislation had already been 
examined, a communication from those Members could be sent to the WTO Secretariat indicating that legislation 
notified under the Tokyo Round Customs Valuation Agreement remained valid under the WTO Customs Valuation 
Agreement with a specific reference to the documen t containing the legislation .  See column 2 of the Annex.  
3 Section B.3 and Annex of document G/VAL/5.  
4 G/VAL/M/54, paragraphs 8.3 and 8.4.  
5 G/VAL/M/61, paragraph 1.88.   
  G/VAL/W/232/Rev. 7 
 
- 2 - ANNEX  11 
 
Member  Members whose legislation  
had already been examined by 
the Tokyo Round Committee and 
which remained valid under the 
WTO Committee  
(G/VAL/M/1, paras.34 -35 ) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date 
Albania   G/VAL/N/1/ALB/1  09/07/2001  G/VAL/N/2/ALB/1  26/11/2007  
Angola           
Antigua and Barb uda          
Argentina  G/VAL/N/1/ARG/1  G/VAL/N/1/ARG/1  06/11/1996  VAL/2/Rev.2/Add.4  09/11/1987  
Armenia   G/VAL/N/1/ARM/1  06/08/2003  G/VAL/N/2/ARM/1  06/08/2003  
Australia  G/VAL/N/1/AUS/1  G/VAL/N/1/AUS/1  
G/VAL/N/1/AUS/2  28/08/1995  
19/12/2002  VAL/2/Rev.1/Add .12 +Suppl.1  12/04/1983  
Bahrain, Kingdom of   G/VAL/N/1/BHR/1  
G/VAL/N/1/BHR/2  06/05/2009  
15/10/2012  G/VAL/N/2/BHR/1  
  17/03/2008  
  
Bangladesh           
Barbados           
Belize   G/VAL/N/1/BLZ/1  29/05/2008  G/VAL/N/2/BLZ/1  26/05/2008  
Benin           
Bolivia, Plurilateral State of   G/VAL/N/1/BOL/1  30/09/2002      
Botswana   VAL/1/Add.16  28/03/1985      
Brazil  G/VAL/N/1/BRA/1  G/VAL/N/1/BRA/1  
G/VAL/N/1/BRA/2  
G/VAL/N/1/BRA/3  21/10/1996  
30/11/1998  
14/03/2000  VAL/2/Rev.2/Add.3  11/05/1987  
Brunei Darussalam   G/VAL /N/1/BRN/1  26/10/2001  G/VAL/N/2/BRN/1  27/06/2002  
Burkina Faso   G/VAL/N/1/BFA/1  30/10/2002      
Burundi           
Cambodia   G/VAL/N/1/KHM/1  12/03/2010  G/VAL/N/2/KHM/1  24/10/2011  
Cameroon           
Canada  G/VAL/N/1/CAN/1  G/VAL/N/1/CAN/1  
G/VAL/N/1/CAN/2  29/01/1996  
14/11/1997  G/VAL/N/2/CAN/1  
  01/06/1999  
  
Cabo Verde   G/VAL/N/1/CPV/1  
G/VAL/N/1/CPV/2  17/07/2012  
06/07/2015      
Central African Rep.           
Chad          
Chile  G/VAL/N/1/CHL/1  
G/VAL/N/1/CHL/2  24/11/2003  
25/02/2014  G/VAL/N/2/CHL/1  25/02/2014  
                                                
1 Document symbols beginning with "VAL" are GATT documents issued under the Tokyo Rou nd Committee on Customs Valuation. The table reflects the situation as of the 
date of circulation of this report.   
  G/VAL/W/232/Rev. 7 
 
- 3 - Member  Members whose legislation  
had already been examined by 
the Tokyo Round Committee and 
which remained valid under the 
WTO Committee  
(G/VAL/M/1, paras.34 -35 ) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date 
China   G/VAL/N/1/CHN/1  
G/VAL/N/1/CHN/2  
G/VAL/N/1/CHN/3  
G/VAL/N/1/CHN/4  
G/VAL/N/1/CHN/5  05/07/2002  
16/06/2003  
24/09/2003  
07/06/2004  
11/04/2008  G/VAL/N/2/CHN/1  05/07/2002  
Colombia   G/VAL/N/1/COL/1  
G/VAL/N/1/COL/2  
G/VAL/N/1/COL/3  23/01/2001  
07/10/2014  
19/11 /2014  G/VAL/N/2/COL/1  
G/VAL/N/2/COL/2  24/01/2001  
19/11/2014  
Congo           
Costa Rica   G/VAL/N/1/CRI/1  
G/VAL/N/1/CRI/2  
G/VAL/N/1/CRI/3  27/09/2000  
14/07/2011  
01/11/2013  G/VAL/N/2/CRI/1  
  28/09/2001  
  
Côte d'Ivoire   G/VAL/N/1/CIV/1  28/06/2002      
Cuba  G/VAL/N/1/CUB/1  25/04/2001  G/VAL/N/2/CUB/1  18/07/2002  
Dem. Rep. of Congo           
Djibouti           
Dominica   G/VAL/N/1/DMA/1  12/09/2001      
Dominican Republic   G/VAL/N/1/DOM/1  10/07/2001      
Ecuador   G/VAL/N/1/ECU/1  
G/VAL/N/1/ECU/2  
G/VAL/N/1/ECU/2/Rev .1 
G/VAL/N/1/ECU/3  28/08/1995  
06/11/1995  
01/03/1996  
19/02/2013  G/VAL/N/2/ECU/1  01/11/2011  
Egypt   G/VAL/N/1/EGY/1  27/04/2007  G/VAL/N/2/EGY/1  26/04/2007  
El Salvador           
European Union  G/VAL/N/1/EEC/1  G/VAL/N/1/EEC/1  
G/VAL/N/1/EEC/1/Rev.1  17/11/1995  
06/12/1995  VAL/2/Rev.1/Add.6 +Suppl.1  29/10/1981  
Fiji  G/VAL/N/1/FJI/1  
G/VAL/N/1/FJI/2  02/04/1997  
01/04/1998  G/VAL/N/2/FJI/1  02/04/1997  
Gabon   G/VAL/N/1/GAB/1  15/10/1999      
The Gambia2  G/VAL/N/1/GMB/1  11/04/2014      
Georgia   G/VAL/N/1/GEO/1  22/04/200 2     
Ghana           
Grenada           
Guatemala   G/VAL/N/1/GTM/1  30/09/2005      
Guinea   G/VAL/N/1/GIN/1  22/12/2014      
                                                
2 Also document G/VAL/N/GMB/1 .  However notifications were submitted in this document. It states that "The Gambia had delayed the application of this Agreement since 
1996 and in 2010 The Gambia had brought its laws, regulations and administrative procedures with the provisions of this Agree ment".   
  G/VAL/W/232/Rev. 7 
 
- 4 - Member  Members whose legislation  
had already been examined by 
the Tokyo Round Committee and 
which remained valid under the 
WTO Committee  
(G/VAL/M/1, paras.34 -35 ) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date 
Guinea -Bissau           
Guyana           
Haiti          
Honduras   G/VAL/N/1/HND/1  06/11/2014  G/VAL/N/2/HND/1   06/11/2014  
Hong Kong , China  G/VAL/N/1/HKG/1  G/VAL/N/1/HKG/1  31/01/1996     
Iceland   G/VAL/N/1/ISL/1  20/10/1997  G/VAL/N/2/ISL/1  16/04/1999  
India G/VAL/N/1/IND/1  G/VAL/N/1/IND/1  
G/VAL/N/1/IND/2  
G/VAL/N/1/IND/3  15/01/1996  
29/03/1996  
15/07/2002  G/VAL/N/2/IND/1  
G/VAL/N/2/IND/1/C orr.1 15/07/2002  
22/07/2002  
  
Indonesia   G/VAL/N/1/IDN/1  27/09/2001      
Israel   G/VAL/N/1/ISR/1  
G/VAL/N/1/ISR/1/Corr.1  12/05/1998  
25/06/1999    
    
  
Jamaica   G/VAL/N/1/JAM/1  09/04/2001  G/VAL/N/2/JAM/1  06/04/2001  
Japan  G/VAL/N/1/JPN/1  G/VAL/N/1/JPN/1  
G/VAL/N/1/JPN/2  22/11/1995  
20/09/2013  VAL/2/Rev.1/Add.8  
G/VAL/N/2/JPN/1  
G/VAL/N/2/JPN/2  04/11/1981  
09/05/2000  
18/09/2013  
Jordan   G/VAL/N/1/JOR/1  02/10/2000  G/VAL/N/2/JOR/1  16/08/2000  
Kazakhstan   G/VAL/N/1/KAZ/1  07/06/2017  G/VAL/N/2/KAZ/1  07/10/2016  
Kenya   G/VAL/N/1/KEN/1  21/01/2002  G/VAL/N/2/KEN/1  21/01/2002  
Korea  G/VAL/N/1/KOR/1  G/VAL/N/1/KOR/1  
G/VAL/N/1/KOR/2  28/09/1995  
27/04/2001  VAL/2/Rev.2/Add.1  21/04/1986  
Kuwait, the State of   G/VAL/N/1/KWT/1  14/12/2007      
Kyrgyz Republic   G/VAL/N/1/KGZ/1  03/11/2 000 G/VAL/N/2/KGZ/1  15/03/2000  
Lao, People's Democratic 
Republic   G/VAL/N/1/LAO/1  
G/VAL/N/1/LAO/1/Add.1  10/07/2013  
02/08/2013      
Lesotho   VAL/1/Add.21  
G/VAL/N/1/LSO/1  28/11/1986  
18/10/2013  VAL/2/Rev.2/Add.2  02/12/1986  
Liechtenstein   G/VAL/N/1/LIE/1  06/11/1996     
Macao, China   G/VAL/N/1/MAC/1  
G/VAL/N/1/MAC/2  09/05/1996  
22/04/2013  G/VAL/N/2/MAC/1  
  22/04/2013  
  
Madagascar   G/VAL/N/1/MDG/1  09/04/2001      
Malawi  G/VAL/N/1/MWI/1  G/VAL/N/1/MWI/1  
G/VAL/N/1/MWI/ 2 07/04/1998  
04/05/2017  G/VAL/N/2/MWI/1  
 03/07/ 2017 
Malaysia   G/VAL/N/1/MYS/1  08/06/2001  G/VAL/N/2/MYS/1  08/06/2001  
Maldives           
Mali  G/VAL/N/1/MLI/1  04/03/2013     
Mauritania           
Mauritius   G7VAL/N/1/MUS/1  27/09/2001  G/VAL/N/2/MUS/1  26/09/2001   
  G/VAL/W/232/Rev. 7 
 
- 5 - Member  Members whose legislation  
had already been examined by 
the Tokyo Round Committee and 
which remained valid under the 
WTO Committee  
(G/VAL/M/1, paras.34 -35 ) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date 
Mexico   G/VAL/N/1/MEX/1  
G/VAL/N/1/MEX/1/ Rev.1  02/07/2004  
19/08/2004  VAL/2/Rev.2/Add.8  
G/VAL/N/2/MEX/1  
G/VAL/N/2/MEX/1/Corr.1  13/02/1995  
02/07/2004  
19/08/2004  
Moldova, Rep. of   G/VAL/N/1/MDA/1  
G/VAL/N/1/MDA/2  
G/VAL/N/1/MDA/3  01/02/2002  
07/11/2013  
01/05/2014  G/VAL/N/2/MDA/1  01/02/2002  
Mongolia           
Montenegro   G/VAL/N/1/MNE/1  15/12/2014  G/VAL/N/2/MNE/1  22/12/2014   
Morocco   G/VAL/N/1/MAR/1  
G/VAL/N/1/MAR/1/Rev.1  
G/VAL/N/1/MAR/1/Rev.1/Corr.1  
G/VAL/N/1/MAR/2  12/11/1998  
24/03/1999  
01/04/1999  
17/02/2003  G/VAL/N/2/MAR/1  19/11/1998  
Mozambique   G/VAL/N/1/MOZ/1  04/07/2005      
Myanmar           
Namibia   G/VAL/N/1/NAM/1  28/07/1999      
Nepal   G/VAL/N/1/NPL/1  30/06/2015      
New Zealand  G/VAL/N/1/NZL/1  G/VAL/N/1/NZL/1  28/08/1995  VAL/2/Rev.2/Add.2  02/12/1986  
Nicaragua   G/VAL/N/1/NIC/1  12/10/2012  G/VAL/N/2/NIC/1  
G/VAL/N/2/NIC/2  12/10/2012  
04/08/2017  
Niger           
Nigeria   G/VAL/N/1/NGA/1  05/09/2008  G/VAL/N/2/NGA/1  03/09/2008  
Norway  G/VAL/N/1/NOR/1  G/VAL/N/1/NOR/1  
G/VAL/N/1/NOR/2  31/01/1996  
18/05/2009  VAL/2/Rev.1/Add.10  12/10/1982  
Oman   G/VAL/N/1/O MN/1  
G/VAL/N/1/OMN/2  25/01/2001  
08/09/2008  G/VAL/N/2/OMN/1  08/09/2008  
Pakistan   G/VAL/N/1/PAK/1  15/05/2001      
Panama   G/VAL/N/1/PAN/1  08/10/1998  G/VAL/N/2/PAN/1  08/10/1998  
Papua New Guinea           
Paraguay   G/VAL/N/1/PRY/1  21/09/2004      
Peru  G/VAL/N/1/PER/1  
G/VAL/N/1/PER/2  
G/VAL/N/1/PER/3  
G/VAL/N/1/PER/4  25/10/2001  
16/02/2004  
23/05/2005  
02/11/2010  G/VAL/N/2/PER/1  03/11/2010   
Philippines   G/VAL/N/1/PHL/1  05/10/2001  G/VAL/N/2/PHL/1  23/08/2004  
Qatar   G/VAL/N/1/QAT/1  01/06/2005  G/VAL/N/2/QAT/1  24/10 /2005   
  G/VAL/W/232/Rev. 7 
 
- 6 - Member  Members whose legislation  
had already been examined by 
the Tokyo Round Committee and 
which remained valid under the 
WTO Committee  
(G/VAL/M/1, paras.34 -35 ) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date 
Russian Federation   G/VAL/N/1/RUS/1  
G/VAL/N/1/RUS/2  
G/VAL/N/1/RUS/3  
G/VAL/N/1/RUS/2/Add.1  
G/VAL/N/1/RUS/3/Add.1  
G/VAL/N/1/RUS/1/Add.1  17/10/2012  
28/04/2014  
13/10/2014  
03/12/2014  
03/12/2014  
02/11/2015  G/VAL/N/2/RUS/1  02/10/2012  
Rwanda   G/VAL/N/1/RWA /1 29/02/2012  G/VAL/N/2/RWA/1  29/02/2012  
Saint Kitts and Nevis           
Saint Lucia           
Saint Vincent & the 
Grenadines   G/VAL/N/1/VCT/1  03/04/2009  G/VAL/N/2/VCT/1  29/01/2009  
Samoa           
Saudi Arabia, Kingdom of   G/VAL/N/1/SAU/1  06/02/2007  G/VAL/N/2/SAU/1  08/01/2007  
Senegal   G/VAL/N/1/SEN/1  27/09/2001      
Seychelles       
Sierra Leone           
Singapore   G/VAL/N/1/SGP/1  13/10/1997  G/VAL/N/2/SGP/1  10/10/1997  
Solomon Islands   G/VAL/N/1/SLB/1  13/10/2016      
South Africa  
  G/VAL/N/1/ZAF  
G/VAL/N /1/ZAF/1  
G/VAL/N/1/ZAF/2  30/08/1996  
20/11/2014  
15/01/2015  VAL/2/Rev.1/Add.13  
G/VAL/N/2/ZAF/1  06/04/1984  
22/12/2014  
Sri Lanka   G/VAL/N/1/LKA/1  
G/VAL/N/1/LKA/1/Corr.1  11/05/2015   
20/05/2015  G/VAL/N/2/LKA/1   11/05/2015   
Suriname   G/VAL/N/1/SUR/1  27/01/1999      
Swaziland   G/VAL/N/1/SWZ/1  25/04/2007  G/VAL/N/2/SWZ/1  07/06/2001  
Switzerland  G/VAL/N/1/CHE/1  G/VAL/N/1/CHE/1  28/08/1995     
Chinese Taipei   G/VAL/N/1/TPKM/1  
  01/07/2002  
  G/VAL/N/2/TPKM/1  
G/VAL/N/2/TPKM/2  13/06/2002  
12/09/2002  
Tajikistan           
Tanzania   G/VAL/N/1/TZA/1  14/11/2006  G/VAL/N/2/TZA/1  03/04/2004  
Thailand   G/VAL/N/1/THA/1  23/07/2003  G/VAL/N/2/THA/1  06/10/2003  
The Former Yugoslav Rep. of 
Macedonia   G/VAL/N/1/MKD/1  06/11/2006  G/VAL/N/2/MKD/1  16/02/2005  
Togo          
Tonga           
Trinidad and Tobago   G/VAL/N/1/TTO/1  12/11/1998  G/VAL/N/2/TTO/1  12/11/1998   
  G/VAL/W/232/Rev. 7 
 
- 7 - Member  Members whose legislation  
had already been examined by 
the Tokyo Round Committee and 
which remained valid under the 
WTO Committee  
(G/VAL/M/1, paras.34 -35 ) National Legislation  Replies to the checklist of issues  
Document symbol  Date Document Symbol  Date 
Tunisia   G/VAL/N/1/TUN/1  
G/VAL/N/1/TUN/2  
G/VAL/N/1/TUN/2/Rev.1  
G/VAL/N/1/TUN/3  25/04/2002  
28/04/2009  
18/05/2009  
12/05/2011    
Turkey  G/VAL/N/1/TUR/1  G/VAL/N/1/TUR/1  
G/VAL/N/1/TUR/2  31/10/1995  
18/05/2000  G/VAL/N/2/TUR/1  
  25/04/2001  
  
Uganda   G/VAL/N/1/UGA/1  07/10/2005      
Ukraine   G/VAL/N/1/UKR/1  
G/VAL/N/1/UKR/2  18/06/2008  
10/08/2012  G/VAL/N/2/UKR/1  
  29/05/2008  
  
United Arab Emirates           
United States of America  G/VAL/N/1/U SA/1 G/VAL/N/1/USA/1  01/04/1996  VAL/2/Rev.1/Add.1  16/07/1981  
Uruguay   G/VAL/N/1/URY/1  
G/VAL/N/1/URY/2  19/01/2001  
05/11/2012  G/VAL/N/2/URY/1  19/04/2001  
Vanuatu           
Venezuela, Bol. Rep. of   G/VAL/N/1/VEN/1  22/01/2002  G/VAL/N/2/VEN/1  21/01/2002  
Viet Nam          
Yemen       
Zambia   G/VAL/N/1/ZMB/1  05/10/2000      
Zimbabwe  G/VAL/N/1/ZWE/1  G/VAL/N/1/ZWE/1  28/09/1995  VAL/2/Rev.2/Add.5  11/04/1988  
  
  G/VAL/W/232/Rev. 7 
 
- 8 - ANNEX 2  
List of Questions and Replies in the G/VAL/W/ Series  
Member  Document Symbol  Date Title 
Albania  G/VAL/W/176  
G/VAL/W/178  27 April 2009  
29 May 2009  Questions from Canada Regarding the Legislation of Albania, Belize, and Nigeria  
Replies to the Questions from the Delegation of Canada  
Armenia  G/VAL/W/128  
G/VAL/W/146  
G/VAL/W/208  
G/VAL/W/213  
G/VAL/W/214  8 October 2003  
7 April 2005  
20 October 2011  
20 March 2012  
7 June 2012  Questions from the United States to Armenia, India, and Thailand  
Responses from Armenia to questions posed by the United States in G/VAL/W/128  
Questions from the United States to Armenia  
Responses from Armenia to the United States  
Questions from Canada to Armenia  
Bahrain, Kingdom of  G/VAL/W/181  
 
G/VAL/W/191  
G/VAL/W/201  
G/VAL/W/217  
G/VAL/W/223  10 June 2009  
 
5 May 2010  
3 February 2011  
15 October 2012  
3 May 2013  Questions from the United States  Regarding the Legislation of Bahrain, St. Vincent and the 
Grenadines and Thailand  
Responses from Bahrain to the questions from the United States  
Follow -up questions from the United States to Bahrain and Cambodia  
Responses from Bahrain to the United State s 
Questions from the United States to the Kingdom of Bahrain regarding G/VAL/N/1/BHR/2 
and G/VAL/W/217  
Belize  G/VAL/W/175  
 
G/VAL/W/176  
G/VAL/W/183  
G/VAL/W/188  
 
G/VAL/W/272  
G/VAL/W/272/Corr.1  27 January 200 9 
 
27 April 2009  
4 September 2009  
11 November 2009 
 
22 September 2015  
28 September 2015  Questions from the United States Regarding the Legislation of Belize,  
Egypt, and Nigeria  
Questions from Canada Regarding the Legislation of Albania, Belize, and Nigeria  
Response to Canada’s questions communicated in W TO document G/VAL/W/176  
Questions from the United States to the delegations of Belize, Egypt, Norway, Tunisia and 
Ukraine  
Questions from the United States to Belize regarding document G/VAL/N/1/BLZ/1  
Questions from the United States to Belize regarding doc ument G/VAL/N/1/BLZ/1  
Brazil  G/VAL/W/35  9 July 1999  Questions by Costa Rica  
Cabo Verde  G/VAL/W/224  
G/VAL/W/239  
 
G/VAL/W/244  
G/VAL/W/263  
G/VAL/W/270  
G/VAL/W/295  6 May 2013  
4 October 2013  
 
2 May 2014  
2 June 2015  
22 September 2015  
31 October 2016  Questions from the United States to Cape Verde regarding G/VAL/N/1/CPV/1  
Replies by Cabo Verde to the Questions from the United States Regarding Document 
G/VAL/N/1/CPV/1  
Questions from the United States regarding G/VAL/W/239  
Replies by Cabo Verde to the Questions fr om the United States (G/VAL/W/244)  
Questions from the United States to Cabo Verde regarding G/VAL/N/1/CPV/2  
Reply to the question from the United States regarding G/VAL/N/1/CPV/2  
Cambodia  G/VAL/W/193  
G/VAL/W/195  
G/VAL/W/201  
G/VAL/W/209  
G/VAL/W/216  
G/VAL/W /222 21 May 2010  
27 September 2010  
3 February 2011  
24 October 2011  
11 June 2012  
4 March 2013  Questions from the United States to Cambodia  
Responses from Cambodia to the United States  
Follow -up questions from the United States to Bahrain and Cambodia  
Respo nses from Cambodia to the United States  
Questions from the United States to Cambodia  
Responses from Cambodia to the United States   
  G/VAL/W/232/Rev. 7 
 
- 9 - Member  Document Symbol  Date Title 
China  G/VAL/W/127  
 
G/VAL/W/134  
G/VAL/W/137  
G/VAL/W/141  
G/VAL/W/145  
G/VAL/W/147  
G/VAL/W/168  
 
G/VAL/W/184  
G/VAL/W/192  
G/VAL/W/ 198 
G/VAL/W/205  
G/VAL/W/243  3 October 2003  
 
22 March 2004  
14 October 2004  
25 October 2004  
4 April 2005  
7 April 2005  
23 May 2008  
 
15 October 2009  
21 May 2010  
4 November 2010  
19 October 2011  
24 April 2014  Written Questions  from the United States on document s G/VAL/N/2/CHN/1, 
G/VAL/N/1/CHN/1, and G/VAL/W/125  
US Questions regarding China's legislation related to customs valuation  
US Questions regarding China's legislation related to customs valuation  
China's responses to US questions regarding China's legisla tion related to customs valuation  
US follow -up questions to China concerning notifications  
Responses from China to questions posed by the United States (G/VAL/W/145)  
Questions from the United States to the People’s Republic of China  
regarding G/VAL/N/1/C HN/5 
Responses to questions from the United States contained in document G/VAL/W/168  
Follow -up questions from the United States to China  
Replies from China to the United States  
Follow -up questions from the United States to China  
Replies by China to the Que stions from the United States regarding Document G/VAL/W/205  
Colombia  G/VAL/W/258  
 
G/VAL/W/258/Rev.1  
 
G/VAL/W/276  
 
G/VAL/W/290  
G/VAL/W/296  18 May 2015  
 
3 June 2015  
 
1 October 2015  
 
26 April 2016  
3 November 2016  Questions from the United States to Colombi a regarding G/VAL/N/1/COL/1 and 
G/VAL/N/2/COL/1  
Questions from the United States to Colombia regarding G/VAL/N/1/COL/1 and 
G/VAL/N/2/COL/1  
Questions from the United States to Colombia regarding documents G/VAL/N/1/COL/1 and 
G/VAL/N/2/COL/1  
Questions from Canada and Honduras regarding the legislation of Colombia  
Replies from Colombia to questions posed by Canada and Honduras regarding the legislation 
of Colombia   
Costa Rica  G/VAL/W/211  8 November 2011  Questions from the United States to Costa Rica  
Ecuador  G/VAL/W/220  
G/VAL/W/226  
G/VAL/W/260  
G/VAL/W/277  15 October 2012  
24 May 2013  
18 May 2015  
6 October 2015  Questions from the United States to Ecuador  
Replies by Ecuador to Questions from the United States  
Questions from the United States to Ecuador regarding  G/VAL/N/1/ECU/3  
Replies from Ecuador to Questions from the United States regarding G/VAL/N/1/ECU/3  
Egypt  G/VAL/W/166  
G/VAL/W/169  
G/VAL/W/175  
G/VAL/W/177  
G/VAL/W/188  
 
G/VAL/W/189  
G/VAL/W/299  13 November 2007  
17 June 2008  
27 January 2009  
6 May 2009  
11 Nov ember 2009  
 
3 March 2010  
4 May 2017  Questions from the United States regarding Egypt's Legislation  
Replies to the Questions from the Delegations of the United States and Canada  
Questions from the United States Regarding the Legislation of Belize, Egypt, a nd Nigeria 
Replies to the Questions from the Delegations of the United States and Canada  
Questions from the United States to the delegations of Belize, Egypt, Norway, Tunisia and 
Ukraine  
Egypt's answers to the United States questions in the Customs  Valuati on Committee  
Request from the United States to Egypt  
European Union  G/VAL/W/66  7 April 2000  Responses to the Questions raised by the India  
The Gambia  G/VAL/W/245  2 May 2014  Questions from the United States regarding G/VAL/N/1/GMB/1  
Guinea  G/VAL/W/266  22 September 2015  Questions from the United States to Guinea regarding G/VAL/N/1/GIN/1  
Honduras  G/VAL/W/268  22 September 2015  Questions from the United States to Honduras regarding G/VAL/N/2/HND/1   
  G/VAL/W/232/Rev. 7 
 
- 10 - Member  Document Symbol  Date Title 
India G/VAL/W/8  
G/VAL/W/14  
G/VAL/W/19  
G/VAL/W/23  
G/VAL/W/10 4 
G/VAL/W/128  
G/VAL/W/133  
 
G/VAL/W/139  
G/VAL/W/148  
 
G/VAL/W/167  
G/VAL/W/173  6 June 1996  
1 November 1996  
27 May 1997  
29 October 1997  
21 October 2002  
8 October 2003  
11 March 2004  
 
14 October 2004  
18 April 2005  
 
13 May 2008  
29 October 2008  Questions raised by  the United States  
India's Response to Questions Posed by the United States  
Questions raised by the United States  
India's Response to Questions Posed by the United States  
Questions from Mexico on India's Paper  
Questions from the United States to Armenia, I ndia, and Thailand  
India's response to questions from the European Communities and the United States on the 
notification in G/VAL/N/1/IND/3  
US questions regarding India's legislation related to customs valuation  
Replies to questions raised by the United St ates as a follow -up to India's response in 
G/VAL/W/133  
Questions to the delegations of India and Indonesia  
India's Replies to the Questions from the United States  
Indonesia  G/VAL/W/167  
G/VAL/W/180  
G/VAL/W/237  
G/VAL/W/256  
 
G/VAL/W/257  
G/VAL/W/257/Corr.1  
G/VAL/W/278  13 May 2008  
10 June 2009  
18 September 2013  
31 March 2015  
 
31 March 2015  
22 April 2015  
6 October 2015  Questions to the delegations of India and Indonesia  
Questions from the United States to the Delegation of Indonesia  
Questions from the United S tates to Indonesia (Preshipment Inspection)  
Responses to questions from the United States in documents G/VAL/W/167 and 
G/VAL/W/180  
Responses to questions from the United States in document G/VAL/W/237  
Responses to questions from the United States in docume nt G/VAL/W/237  
Questions from the United States to Indonesia regarding documents G/VAL/W/256 and 
G/VAL/W/257 (Preshipment Inspection)  
Kazakhstan  G/VAL/W/302  19 October 2017  Questions from the United States to Kazakhstan regarding G/VAL/N/1/KAZ/1  
Malawi  G/VAL/W/303  19 October 2017  Questions from the United States to M alawi regarding G/VAL/N/1/MWI/1  
Mali G/VAL/W/238  
G/VAL/W/255  
G/VAL/W/262  
G/VAL/W/282  
G/VAL/W/283  24 September 2013  
19 November 2014  
19 May 2015  
17 November 2015  
1 April 2016  Questions from Ca nada to Mali regarding document G/VAL/N/1/MLI/1  
Replies by Mali to the Questions by Canada regarding Document G/VAL/N/1/MLI/1  
Questions from the United States to Mali regarding G/VAL/N/1/MLI/1  
Replies to the questions from the United States regarding docum ent G/VAL/N/1/MLI/1  
Replies by Mali to the additional questions from the United States regarding 
document  G/VAL/N/1/MLI/1  
Mexico  G/VAL/W/114  
G/VAL/W/121  
 
G/VAL/W/129  
G/VAL/W/132  
 
G/VAL/W/138  
G/VAL/W/153  13 November 2002  
10 June 2003  
 
8 October 2003  
10 Mar ch 2004  
 
22 October 2004  
27 October 2005  Questions to Mexico (from Guatemala)  
Reply to the Questions Submitted by Several Countries in the Committee on Customs 
Valuation with regard to the Mechanism of Estimated Prices applied by Mexico  
Questions from the  United States to Mexico on Certain Customs Valuation Policies  
Replies to the Questions from the United States to Mexico on Certain Customs Valuation 
Policies  
US questions regarding Mexico's legislation related to customs valuation  
US Questions Regarding M exico's Legislation  
Moldova, Rep. of  G/VAL/W/259  
 
G/VAL/W/285  18 May 2015  
 
14 April 2016  Questions from the United States to Moldova regarding G/VAL/N/1/MDA/2 and 
G/VAL/N/1/MDA/3  
Replies to the Questions posed by the United States regarding documents G/VA L/N/1/MDA/2 
and G/VAL/N/1/MDA/3   
  G/VAL/W/232/Rev. 7 
 
- 11 - Member  Document Symbol  Date Title 
Montenegro  G/VAL/W/267  
 
G/VAL/W/279  
 
G/VAL/W/284  22 September 2015  
 
7 October 2015  
 
1 April 2016  Questions from the United States to Montenegro regarding documents G/VAL/N/1/MNE/1 
and G/VAL/N/2/MNE/1  
Replies to questions po sed by the United States regarding documents G/VAL/N/1/MNE/1 and 
G/VAL/N/2/MNE/1  
Replies to the Questions Posed by the United States regarding documents  G/VAL/N/1/MNE/1 
and G/VAL/N/2/MNE/1  
Nepal  
 G/VAL/W/286  
G/VAL/W/300  
G/VAL/W/301  14 April 2016  
23 May 20 17 
19 October 2017  Questions from the United States to Nepal regarding G/VAL/N/1/NPL/1  
Replies from Nepal to Questions from the United States contained in G/VAL/W/286  
Questions from the United States to Nepal regarding replies contained in document 
G/VAL/W /300 
Nicaragua  G/VAL/W/261  
 
G/VAL/W/265  
 
G/VAL/W/273  
 
G/VAL/W/281  
 
G/VAL/W/289  
G/VAL/W/294  18 May 2015  
 
26 June 2015  
 
22 September 2015  
 
17 November 2015  
 
15 April 2016  
27 October 2016  Questions from the United States to Nicaragua regarding G/VAL/N/1/NIC/ 1 and 
G/VAL/N/2/NIC/1  
Replies to the questions posed by the United States regarding documents G/VAL/N/1/NIC/1 
and G/VAL/N/2/NIC/1  
Questions from the United States to Nicaragua regarding documents G/VAL/N/1/NIC/1 and 
G/VAL/N/2/NIC/1  
Replies to the Questions  Posed by the United States regarding documents G/VAL/N/1/NIC/1 
and G/VAL/N/2/NIC/1  
Questions from the United States to Nicaragua regarding G/VAL/W/281  
Reply to the question posed by the United States to Nicaragua regarding G/VAL/W/289  
Nigeria  G/VAL/W/175  
G/VAL/W/176  27 January 2009  
27 April 2009  Questions from the United States Regarding the Legislation of  Belize, Egypt, and Nigeria  
Questions from Canada Regarding the Legislation of Albania, Belize, and Nigeria  
Norway  G/VAL/W/188  
 
G/VAL/W/194  11 Novembe r 2009  
 
22 September 2010  Questions from the United States to the delegations of Belize, Egypt, Norway, Tunisia and 
Ukraine  
Replies of Norway to questions from the United States  
Russian Federation  G/VAL/W/287  15 April 2016  Questions from the United States  to the Russian Federation regarding documents  
G/VAL/N/1/RUS/1, G/VAL/N/1/RUS/2 and G/VAL/N/2/RUS/1  
Rwanda  G/VAL/W/215  8 June 2012  Questions from the United States to Rwanda  
Saint Vincent & the 
Grenadines  G/VAL/W/181  
 
G/VAL/W/250  10 June 2009  
 
9 October  2014 Questions from the United States Regarding the Legislation of Bahrain, St. Vincent and the  
Grenadines and Thailand  
Responses to questions from the United States posed in document G/VAL/W/181  
Singapore  G/VAL/W/26  4 May 1998  Questions Posed by the Eu ropean Communities  
Slovenia  G/VAL/W/9  
G/VAL/W/10  6 June 1996  
24 July 1996  Questions raised by the United States  
Slovenia's Response to Questions Raised by the United States  
Solomon Islands  G/VAL/W/298  4 May 2017  Questions from the United States to the So lomon Islands regarding G/VAL/N/1/SLB/1  
South Africa  G/VAL/W/271  
G/VAL/W/280  22 September 2015  
30 October 2015  Questions from the United States to South Africa regarding G/VAL/N/1/ZAF/2  
Reply from South Africa to questions posed by the United States regar ding document 
G/VAL/W/271  
Sri Lanka  G/VAL/W/269  
G/VAL/W/291  
G/VAL/W/ 297 
G/VAL/W/304  22 September 2015  
17 May 2016  
4 May 2017   
19 October 2017  Questions from the United States to Sri Lanka regarding G/VAL/N/1/LKA/1  
Replies to the question posed by the Unit ed States regarding G/VAL/N/1/LKA/1  
Questions from the United States to Sri Lanka regarding G/VAL/W/291  
Replies to the question posed by the United States in document G/VAL/W/304   
  G/VAL/W/232/Rev. 7 
 
- 12 - Member  Document Symbol  Date Title 
Thailand  G/VAL/W/128  
G/VAL/W/130  
 
G/VAL/W/143  
G/VAL/W/158  
 
G/VAL/W/160  
 
G/VAL/W/164  
G/VAL/W/165  
G/VAL/W/174  
G/VAL/W/181  
 
G/VAL/W/190  8 October 2003  
23 February 2004  
 
1 November 2004  
9 October 2006  
 
11 June 2007  
 
22 October 2007  
13 November 2007  
29 October 2008  
10 June 2009  
 
27 April 2010  Questions from the United States to Armenia , India, and Thailand  
Answers to Questions from the United States Regarding Notification Under Article 22 of the 
Agreement on Customs Valuation (G/VAL/W/128)  
US questions regarding Thailand's responses  
Answers to Questions from the United States Regarding Notification Under Article 22 of the 
Agreement on Customs Valuation (G/VAL/W/143)  
Questions from the United States and the European Communities regarding Thailand's 
customs valuation of alcoholic beverages imports  
Questions from the Philippines regarding T hailand's customs valuation of cigarettes imports  
Questions from the United States regarding Thailand's Legislation  
Answers to Questions from the United States Regarding Thailand's Legislation  
Questions from the United States Regarding the Legislation of B ahrain, St. Vincent and the  
Grenadines and Thailand  
Thailand's Answers to the United States' Questions under Article 22 Notification of the 
Customs Valuation Agreement (G/VAL/W/181)  
Tunisia  G/VAL/W/188  
 
G/VAL/W/202  
G/VAL/W/206  
G/VAL/W/228  
G/VAL/W/236  
G/VAL/W/246  11 November 2009  
 
12 May 2011  
19 October 2011  
20 June 2013  
18 September 2013  
15 May 2014  Questions from the United States to the delegations of Belize, Egypt, Norway, Tunisia and 
Ukraine  
Replies from Tunisia to the United States  
Follow -up question s from the United States to Tunisia  
Reply to the Follow -up Questions from the United States to Tunisia (G/VAL/W/206)  
Questions from the United States to Tunisia regarding document G/VAL/W/228  
Response by Tunisia to the Question Posed by the  United States c oncerning Article  6.2 of the 
Agreement on Customs Valuation (G/VAL/W/236)  
Ukraine  G/VAL/W/179  
G/VAL/W/182  
G/VAL/W/188  
 
G/VAL/W/199  
G/VAL/W/200  
G/VAL/W/200/Corr.1  
G/VAL/W/207  
G/VAL/W/212  
G/VAL/W/221  
G/VAL/W/230  
G/VAL/W/235  
 
G/VAL/W/247  
G/VAL/W/248  
G/VAL/W/ 288 10 June 2009  
2 July 2009  
11 November 2009  
 
11 November 2010  
3 February 2011  
8 February 2011  
19 October 2011  
8 November 2011  
21 January 2013  
2 August 2013  
18 September 2013  
 
20 June 2014  
25 September 2014  
18 April 2016  Questions from the European Commun ities regarding the legislation of Ukraine  
Answers to the request of the European Communities on the Ukrainian legislation  
Questions from the United States to the delegations of Belize, Egypt, Norway, Tunisia and 
Ukraine  
Questions from Norway to Ukraine  
Answers to the request of the United States on the Ukrainian legislation  
Answers to the request of the United States on the Ukrainian legislation  
Follow -up questions from the United States to Ukraine  
Answers to the request of the United States on the Ukraini an legislation  
Questions from the United States to Ukraine regarding G/VAL/N/1/UKR/2  
Replies by Ukraine to questions from The United States  
Questions from the United States to Ukraine regarding the Responses to Questions posed in 
document G/VAL/W/230  
Respo nses to questions from the United States posed in document G/VAL/W/235  
Responses to the Questions from Norway posed in document G/VAL/W/199  
Replies to the Questions posed by Norway regarding G/VAL/N/1/UKR/1 (Updated according 
to the Customs Code of Ukraine  No. 4495 -VI of 13 March 2012)  
Uruguay  G/VAL/W/264  10 June 2015  Replies to the Questions Posed by the EU  
 
__________