G/VAL/Q/BRA/1  
 
1 November  2023 
(23-7371) Page: 1/3 
Committee on Customs Valuation  Original: English  
 
  
NOTIFICATIONS UNDER ARTICLE 22 OF AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
QUESTIONS  FROM THE UNITED STATES TO BRAZIL  
REGARDING DOCUMENT G/VAL/ N/1/BRA/4 
BRAZIL 
The following communication, dated 30 October  2023, is being circulated at the request of the 
delegation of the United States.  
 
_______________  
 
 
The United States thanks Brazil  for notifying the publication of the Normative Instruction RFB 
Nº 2.090, of 22 June 2022 in document G/VAL/N/ 1/BRA/4. 
 
Question 1  
 
In Article 2(VII), "value ratified " is defined as "the customs value of a particular good, regularly 
calculated by a Fiscal Auditor of the Federal Revenue of Brazil, or expressly accepted by it … ". The 
concept of "ratified value " is referred to in the provisions on test values and transaction value of 
identical or similar goods.  
 
• Please explain what it means to "expressly accept " the value for these purposes.  
 
• Does this mean that in order to be used for purposes of test values, transaction value of 
identical goods, or transaction value of similar goods, th e previously accepted customs value 
must have actually been validated by the customs  authority , rather than merely accepted by 
it? 
 
Question 2  
 
Regarding Article 4(IV), Section 1, please clarify whether a relationship between the buyer and the 
seller is prima facie  evidence that the relationship influenced the price.  
 
Question 3  
 
Article 4(IV), Section 3 provides that the transaction value in a re lated-party transaction may be 
accepted if it is "very close " to certain test values occurring at or about the same time. Could Brazil 
please confirm that "very close " is equivalent to the "closely approximates " standard as provided in 
Article 1.2(b) of th e WTO Customs Valuation Agreement (CVA)?  
 
Question 4  
 
Has Article 9 of the CVA been implemented in Brazil? If so, please identify the relevant provisions  of 
Brazilian law , specify where the rate of exchange is published , and specify  whether the rate is applied 
as of the date of exportation or importation.  
 G/VAL/Q /BRA/1  
 
- 2 - 
 
  Question 5  
 
Article 5, Section 1(I) provides that the price actually paid or payable includes "commercialization 
of the imported goods, such as advertising, warranty and sales prom otion, paid by the buyer to the 
seller or for the benefit of the seller so as to satisfy a part of the payment for the imported goods, 
and as a condition of sale of that good … ". 
 
Please explain how this provision is consistent with the CVA, in particular , paragraph 2 of the 
Interpretative Note to Article 1, paragraph 1(b) section 2 ( " … Likewise, if the buyer undertakes on 
the buyer 's own account, even though by agreement with the seller, activities relating to the 
marketing of the imported goods, the val ue of these activities is not part of the customs value nor 
shall such activities result in rejection of the transaction value. "). 
 
Question 6  
 
Article 5, Section 1(II) provides that the price actually paid or payable includes "the supply of 
materials or provisions or services to a third party, by the buyer, for the benefit of the seller, as a 
condition of sale of the imported good. " 
 
Could Brazil  please confirm whether this provision is intended to address "indirect payments " as 
provided for in paragraph 1 of the Interpretative Note to Article 1 ( " … Payment may be made directly 
or indirectly. An example of an indirect payment would be the settlem ent by the buyer, whether in 
whole or in part, of a debt owed by the seller. "). 
 
Question 7  
 
Article 5, Section 2 provides that "[f]or purposes of calculation of the customs value based on the 
transaction value method, the discount related to previous tran sactions shall be considered as part 
of the price actually paid for the valued goods to which this discount has been granted, regardless 
if the discount is distinguished in the commercial invoice ". 
 
• Could Brazil please explain whether this provision preven ts legitimate quantity discounts from 
being considered in determining the customs value of goods?  
 
Question 8  
 
Please clarify the meaning and intended application of Article 9, Section 1(II), which provides that 
"[t]he elements referred to in the head of this article shall be included in the customs value based 
on the costs actually incurred, including in cases of … goods that enter the country via their own 
ways". 
 
Question 9  
 
Article 12 provides for situations in which the customs authority may decide whether to apply the 
transaction value method. Could Brazil please identify the provisions implementing Article 1. 1 of the 
CVA (e.g., restrictions on disposition or use of the goods, condition or consideration for which a 
value cannot be determined, etc.)?  
 
Question 10  
 
Regarding Article 12, does Brazil inform the importer of its doubts (in writing if requested), give  the 
importer an opportunity to respond, and inform the importer in writing of the final decision?  
 
Question 1 1 
 
Article 16(I) on the deductive value method provides that "resale at a unit price higher than the 
estimated value, the payment of the difference in taxes shall be required, with the respective fines 
and interests. " 
 
Could Brazil please clarify what fines and interest would apply in such cases (e.g., when the reseller 
in Brazil is able to sell the goods at a price that is higher than expe cted and subsequently adjusts 
the customs value upward)?  G/VAL/Q/BRA/1  
 
- 3 - 
 
  Question 12  
 
Section II generally provides for the alternate valuation methods. Could Brazil please explain 
whether all the technical requirements for Articles 2, 3, 5, 6, and 7 of the CVA have been 
implemented domestically? For example, are the prohibited bases of valuation in Article 7 of the 
Customs Valuation (selling price in the country of importation, system which provides for the 
acceptance for customs purposes of the higher of two alternate va lues, etc.) incorporated in Brazil 's 
law? 
 
Question 13  
 
Please confirm whether  Brazil has adopted all definitions set forth in Article 15 of the CVA.  
 
Question 14  
 
Could Brazil please provide information on the publication of laws, regulations, judicial de cisions, 
and administrative rulings of general application, as required under Article 12 of the CVA?  
 
Question 15  
 
Please identify the provision implementing Article 16, which provides the importer with the right to 
an explanation in writing as to how the customs value was determined.  
 
Question 1 6 
 
Article 19, Section 1, provides that "[t]he estimated values shall be rectified by the importer, within 
90 (ninety) days, unless the importer proves that the implementation of the factors referred to in 
the h ead of this article will take place in a longer period than that declared at the time of import 
declaration. " 
 
• Could Brazil please clarify whether there is any limitation on the extension of the 90 -day 
timeframe?  
 
Question 17  
 
Article 28 provides that "[t]he doubts of the customs authority may be based on, besides other 
elements, the incompatibility of the declared price with  … ". 
 
• Could Brazil please confirm that the list of elements in Article 28 I -VI are elements of the 
customs  authority 's risk assessment and justifications for seeking further information from 
the importer, rather than reasons to reject the declared price?  
 
Question 18  
 
Article 29 states that "[i]n the calculation of the customs value, the following intern ational acts shall 
also be observed " and includes a list of the instruments issued by the WCO Technical Committee on 
Customs Valuation.  
 
• Could Brazil please explain whether these instruments constitute binding legal precedent  in 
Brazil ? 
________ __