G/VAL/W/224  
 
6 May 2013  
(13-2384)  Page: 1/3  
Committee on Customs Valuation  Original: English  
 
  NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON IMPLEMENTATION OF 
ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
CAPE VERDE 
Questions from the United States to Cape Verde regarding G/VAL/N/1/CPV/1 
 The following submission, dated 1 May 2013, is being circulated at the request of the 
Delegation of the United States. 
 
 
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 The United States would like to thank Cape Verde for its notification on its customs valuation 
legislation, contained in G/VAL/N/1/CPV/1.  Having reviewed this notification, we would like to 
seek the following additional in formation from Cape Verde.   
1. Chapter II: The provisions under Chapter II, which seem to apply during the transitional 
period, raise questions, in light of the requir ements of the CVA. Can Cape Verde provide a 
timeframe for when the transition period will end and the post-transition period begin?   
2. Article 11:   Can Cape Verde clarify whether the "day of registration" is the date of 
exportation or the date of importation?  Is the rate of exchange that is used the rate 
published by Cape Verde authorities as required by Article 9 of the CVA?    
3. Article 256(1): Can Cape Verde explain how the document of proof of origin is evidence of 
declared value? 
4. Article 260(2)(d): Per Article 1(d) of the CVA, this provision should refer to paragraph 2 
and 4 of Article 264. 
5. Article 261(1): Can Cape Verde further describe what is considered a "pre-condition of 
sale"? 
6. Article 262(a) : Can Cape Verde explain how the cost of brokerage will be included in the 
price actually paid or payable for the goods per the CVA? 
7. Article 263:   Can Cape Verde explain how the charges listed in Article 263 will be 
accounted for in determining the price actually paid of the imported merchandise?  Will they 
be deductions from the price actually paid, or will they be exclusions which are not added to the price actually paid or payable?  
8. Article 264(4) : Per Article 1(2)(b) of the CVA, this provision should refer to Article 260, 
rather than Article 270 and Article 273. 
9. Article 264(4)(b) : Per Article 1(2)(b)(ii) of the CVA, this provision should refer to Article 
275 rather than Article 270 and Article 273. G/VAL/W/224 
 
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  10. Article 264(4)(c) : Per Article 1(2)(b)(iii) of the CVA, this provision should refer to Article 
277 rather than Article 270 and Article 273. 
11. Article 267(1) : Can Cape Verde explain how this article can be reconciled with Article 4 of 
the CVA, which states the first three methods of customs valuation must be applied 
sequentially, and that at the request of the importer, only the sequence of the deductive 
value (Article 268(c)) and computed value (Article 268(d)) may be reversed.   
12. Article 268(c) : Can Cape Verde explain how this article can be reconciled with Article 5 of 
the CVA, which requires that value be based on the unit price at which the imported goods 
or identical or similar imported goods sold "at or about the time of importation of the goods being valued" and that the value is subject to certain deductions.  How does Article 268(c) relate to Article 275? 
13. Article 268(d)(iii): Per Article 6(c) of the CVA, Article 268(d)(iii) should refer to paragraph 
(1)(e) of Article 262 rather than paragraph (1). 
14. Article 270(3): Can Cape Verde explain how this article is fully implementing Article 2(b) of 
the CVA.   
15. Article 270(4): Per Article 2(2) of the CVA, Article 270(4) should refer to paragraph (1)(e) 
of Article 262 rather than paragraph (1). 
16. Article 271(2):  Can Cape Verde explain how this article can be reconciled with Note to 
Article 2 of the CVA, which explains that a valid price list is not a requirement but rather an example of evidence that can establish the re asonableness and accuracy of adjustments.  
17. Article 272(5): What is the difference between Article 272(5) and Article 272(4)?   
18. Article 273(2):  Can Cape Verde explain how this article can be reconciled with 
Article 3(1)(b) of the CVA, which requires that in determining the customs value, the 
transaction value of similar goods in a sale at the same commercial level and in substantially 
the same quantity as the goods being valued. 
19. Article 273(3):  Can Cape Verde explain how this article implements Article 3(1)(b) of the 
CVA, that where no sale at the same commercial level and in substantially the same quantity 
as the goods being valued is found, the transaction value of similar goods sold at a different 
commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes 
the reasonableness and accuracy of the adjustment, whether the adjustment leads to an 
increase or a decrease in the value. 
20. Article 274(2):  Can Cape Verde explain how this article can be reconciled with Note to 
Article 3 of the CVA, which explains that a valid price list is not a requirement but rather is 
provided as an example of evidence that ca n establish the reasonableness and accuracy of 
adjustments.  
21. Article 275(2): Can Cape Verde explain how this article can be reconciled with Article 5(b) 
of the CVA, which requires that if neither the imported goods nor identical nor similar 
imported goods are sold at or about the time of importation of the goods being valued, the customs value should be based on the unit price at which the imported goods or identical or 
similar imported goods are sold in the country of importation in the condition as imported at 
the earliest date after the importation of the goods being valued but "before the expiration 
of 90 days after such importation"? 
22. Article 275(3): Can Cape Verde reconcile this article with  Article 5(2) of the CVA, which 
clarifies that this provision applies upon request to imported goods that are further processed?   
23. Article 277: "Estimated value" should be "computed value". G/VAL/W/224 
 
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  24. Article 278: "1944 General Agreement on Tariffs and Trade" should be corrected to indicate 
"1994 General Agreement on Tariffs and Trade". 
25. Article 311:  Are the  information and decisions discussed in this article communicated to 
the applicant in writing? 
26. Please indicate which article implements Article 7(2) of the CVA concerning the fall back 
method of valuation. 
27. Please indicate which article implements Article 11 of the CVA concerning appeals.  
28. Please indicate when all of the Interpretative Notes to the CVA will be implemented 
(e.g. paragraphs 1 and of 2 of Note to Article 2; paragraphs 6 and 7 of Note to Article 5; Note to Articles 6 and 7). 
29. Is Article 12 of the CVA concerning administra tive rulings implemented by Article 635 of the 
Code? Please specify which article requires the publication of laws, regulations, judicial 
decisions, and administrative rulings of general application? 
30. Please indicate which article implements Article 13 of the CVA concerning provision of a 
surety by the importer for the release of goods. 
31. Please indicate which article implements Articl e 16 of the CVA concerning the right of an 
importer to a written explanation by the customs authority as to the determination of the 
customs value of a good.  
 
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