G/VAL/W/232/Rev.4  
 
22 April 2016  
(16-2298) Page: 1/12  
 Committee on Customs Valuation    
 
 STATUS OF NOTIFICATIONS OF NATIONAL LEGISLATION ON  
CUSTOMS VALUATION AND RESPONSES TO THE CHECKLIST OF ISSUES 
NOTE BY THE SECRETARIAT1 
Revision 
1.   Paragraph 2 of Article 22 of the Agreement on Customs Valuation (the Agreement) provides 
that Members shall inform 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 accordance 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 previously 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 18 April 2016.   
3. At its meeting of 7 October 2015
5, the Chairperson of the Committee on Customs Valuation 
requested the Secretariat to compile a list of documents which contain 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 Secret ariat's own responsibility and is without prejudice 
to the positions of Members or to thei r 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 se nt to the WTO Secretariat indicating that legislation 
notified under the Tokyo Round Customs Valuation Agr eement remained valid under the WTO Customs Valuation 
Agreement with a specific reference to the document 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.4  
 
- 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 Barbuda          
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, Plurilat eral 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 Round Committee on Customs Valuation.  The tab le reflects the situation as of the 
date of circulation of this report.  
  G/VAL/W/232/Rev.4  
 
- 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 Gambia  G/VAL/N/1/GMB/1 11/04/2014     
Georgia  G/VAL/N/1/GEO/1 22/04/2002     
Ghana          
Grenada          
Guatemala  G/VAL/N/1/GTM/1 30/09/2005     
Guinea  G/VAL/N/1/GIN/1 22/12/2014     
Guinea-Bissau          
Guyana          
Haiti          
Honduras  G/VAL/N/1/HND/1 06/11/2014 G/VAL/N/2/HND/1  06/11/2014  
  G/VAL/W/232/Rev.4  
 
- 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 
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/Corr.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 
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 03/11/2000 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 N/A   
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 07/04/1998     
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 
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           
  G/VAL/W/232/Rev.4  
 
- 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 
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 12/10/2012 
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/OMN/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 
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           
  G/VAL/W/232/Rev.4  
 
- 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 
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          
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 N/A   
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 
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/USA/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  
  G/VAL/W/232/Rev.4  
 
- 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 
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.4  
 
- 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 Legisl ation 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 States 
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 2009 
 
27 April 2009 
4 September 2009 
11 September 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 Legisl ation of Albania, Belize, and Nigeria 
Response to Canada’s questions communicated in WTO 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 Beli ze regarding document G/VAL/N/1/BLZ/1 
Questions from the United States to Beli ze regarding document G/VAL/N/1/BLZ/1 
Brazil G/VAL/W/35 9 July 1999 Questions by Costa Rica 
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 2016 
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 
Responses from Cambodia to the United States  
Questions from the United States to Cambodia 
Responses from Cambodia to the United States  
Cabo Verde G/VAL/W/224 
G/VAL/W/239  G/VAL/W/244 G/VAL/W/263 G/VAL/W/270 6 May 2013 
4 October 2013  2 May 2014 2 June 2015 22 September 2015 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 from the United States (G/VAL/W/244) Questions from the United States to Cabo Verde regarding G/VAL/N/1/CPV/2
  
  G/VAL/W/232/Rev.4  
 
- 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/184G/VAL/W/192 
G/VAL/W/198 
G/VAL/W/205 
G/VAL/W/243 22 March 2003 
 
3 October 2003 
14 October 2004 
25 October 2004 
7 April 2005 
7 April 2005 
23 May 2008 
 
15 October 2009 
21 May 2010 
4 November 2010 
19 October 2011 Written Questions from the United States on documents 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 Ch ina's legislation 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/CHN/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 Questions from the Unit ed States regarding Document G/VAL/W/205  
Colombia G/VAL/W/258 
G/VAL/W/258/Rev.1 G/VAL/W/276 18 May 2015 
 3 June 2015  1 October 2015 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 G/VAL/N/1/COL/1 and G/VAL/N/2/COL/1 Questions from the United States to Colomb ia regarding documents G/VAL/N/1/COL/1 and 
G/VAL/N/2/COL/1  
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 Questi ons from the United States 
Questions from the United States to  Ecuador regarding G/VAL/N/1/ECU/3 
Replies from Ecuador to Ques tions 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 13 November 2007 
17 June 2008 
27 January 2009 
6 May 2009 
11 November 2009 
 
3 March 2010 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, and 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  Valuation Committee 
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/MNE/1  
  G/VAL/W/232/Rev.4  
 
- 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/104 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, India, 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 delegation s 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 delegation s of India and Indonesia  
Questions from the United States to the Delegation of Indonesia 
Questions from the United States 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 document G/VAL/W/237 
Questions from the United States to Indo nesia regarding documents G/VAL/W/256 and 
G/VAL/W/257 (Preshipment Inspection) 
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 Canada 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 document G/VAL/N/1/MLI/1 
Replies by Mali to the additional questi ons 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 March 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 Mexico'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/VAL/N/1/MDA/2 
and G/VAL/N/1/MDA/3  
  G/VAL/W/232/Rev.4  
 
- 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 posed by the United St ates 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 14 April 2016 Questions from the Unit ed States to Nepal regarding G/VAL/N/1/NPL/1 
Nicaragua G/VAL/W/261 
G/VAL/W/265 
 
G/VAL/W/273 
 
G/VAL/W/281 
 
G/VAL/W/289 18 May 2015 
 
26 June 2015 
 
22 September 2015 
 
17 November 2015 
 
15 April 2016 Questions from the United States to Ni caragua regarding G/VAL/N/1/NIC/1 and 
G/VAL/N/2/NIC/1 
Replies to the questions posed by the United States regard ing documents G/VAL/N/1/NIC/1 
and G/VAL/N/2/NIC/1 
Questions from the United States to Nicara gua 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 
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 Legisl ation of Albania, Belize, and Nigeria 
Norway G/VAL/W/188 
G/VAL/W/194 11 November 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 Unit ed 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 European 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 
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 regarding document 
G/VAL/W/271 
Sri Lanka G/VAL/W/269 22 September 2015 Questions from the United States to Sri Lanka regarding G/VAL/N/1/LKA/1  
  G/VAL/W/232/Rev.4  
 
- 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 Eu ropean Communities regarding Thailand's 
customs valuation of alcoholic beverages imports 
Questions from the Philippines regarding Thailand 's customs valuation of cigarettes imports 
Questions from the United States regarding Thailand's Legislation 
Answers to Questions from the United St ates Regarding Thailand's Legislation 
Questions from the United States Regarding the Legislation of Bahrain, St. Vincent and the  
Grenadines and Thailand 
Thailand's Answers to the United States' Ques tions 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 questions 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 concerning 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 Communities 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 Ukrainian 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 
Responses 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 
 
__________