WORLD TRADE  
ORGANIZATION   
G/VAL/N/2/NIC/1 
15 October 2012 
 (12-5609) 
Committee on Customs Valuation Original: Spanish 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION 
OF THE AGREEMENT ON CUSTOMS VALUATION 
 
Check-List of Issues 
 
NICARAGUA 
   The following communication, dated 11 October 2012, is being circulated at the request of the delegation of Nicaragua. 
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1. Questions concerning Article 1: 
 
(a) Sales between related persons: 
 
 (i) Are sales between related persons subject to special provisions?  
 
  There are no special provisions governing sales between related persons;  the 
requirements to be followed are therefor e those laid down in the Agreement. 
 
 (ii) Is the fact of intercompany prices prima facie considered as grounds for 
regarding the respective prices as being influenced? 
 
  The fact that two companies are related is  not in itself considered prima facie as 
grounds for regarding the respective prices as being influenced.  Where there is a 
doubt as to whether the price has been influe nced, an investigation is initiated to 
clarify the matter. 
 
 (iii) What is the provision for giving the communication of the aforementioned 
grounds in writing if the importer so requests?  (Article 1.2(a)) 
 
  No provision exists at either regional or national level, other than those contained in 
Article 1.2(a) of the Agreement, for communicating in writing the grounds for 
considering that the relationship influenced the price. 
  (iv) How has Article 1.2(b) been implemented? 
 
  Article 1.2(b) of the Agreement has been implemented as established therein.  G/VAL/N/2/NIC/1 
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  (b) Price of lost or damaged goods: 
 
 Are there any special provisions or practica l arrangements concerning the valuation of 
lost or damaged goods? 
  There are no special provisions or practical arrangements concerning the valuation of lost 
or damaged goods. 
 
2. How has the provision of Article 4 to a llow the importer an option to reverse the order 
of application of Articles 5 and 6 been implemented? 
 
 Article 195 of the Implementing Regulations for the Central American Uniform Customs 
Code, hereinafter RECAUCA, provides that " The order of application of the valuation methods 
established in Articles 5 and 6 of the Agreement shall be  reversed, as provided fo r in Article 4 thereof, 
only when the Customs authority grants the request submitted by the importer ".  Furthermore, 
Article 196 of the RECAUCA contains provisions rela ting to the request to reverse the order of the 
valuation methods.  
3. How has Article 5.2 been implemented? 
 
 Article 197 of the RECAUCA provides that " The valuation method established in 
Article 5.2 of the Agreement may be applied in a ccordance with the provisions of this paragraph, 
whether or not the importer so requests ". 
 
4. How has Article 6.2 been implemented? 
  Article 6.2 of the Agreement has been implemented as established therein. 
 
5. Questions concerning Article 7: 
 
(a) What provisions have been made for making value determinations pursuant 
to Article 7? 
 
 No specific provisions have been made for making value determinations pursuant to 
Article 7 of the Agreement, other than those laid down in the Article itself. 
 
(b) What is the provision for informing the importer of the customs value determined 
under Article 7? 
 
 The provisions laid down in Article 7 itself.  
(c) Are the prohibitions found in Article 7.2 delineated? 
  These prohibitions are not delineated in any provision. 
 
6. How have the options found in Article 8.2 been handled?  In the case 
of f.o.b. application, are ex-factory prices also accepted? 
  Article 188 of the RECAUCA provides that, in  addition to the items referred to in 
Article 8.1 of the Agreement, the following shall be included in the customs value:  
(a) The cost of transport of the imported goods to the port or place of importation;   G/VAL/N/2/NIC/1 
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  (b) the loading, unloading and handling char ges associated with the transport of the 
imported goods to the port or place of importation;  and 
 (c) the cost of insurance. 
 
For the purposes of Article 188(a) and (b) of the RECAUCA, " port or place of importation"  
shall be understood to mean the first port or place of  arrival of the goods in the customs territory. 
 
7. Where is the rate of exchange pub lished, as required by Article 9.1? 
  The rate of exchange is published by  the Central Bank of Nicaragua on its 
website, http://www.bcn.gob.ni  
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 
Law No. 621 on Access to Public Information de fines confidential public information as that 
expressly classified as such, and specifies the following under Article 15(c):  "Confidential banking 
information;  trade, industrial, scientific or technical secrets belonging to third parties or to the State;  
intellectual property;  and industrial, commercial or  confidential information that the government has 
received as the result of compliance with a requiremen t or procedure, without prejudice to the public 
nature of the Intellectual Property Registry, pursuant to the relevant laws" . 
 
Furthermore, Article 18 of this Law provides that " Government officials and employees shall 
be held liable for breach of confidential information" . 
 
9. Questions concerning Article 11: 
 
(a) What rights of appeal are open to the importer or any other person? 
 
Chapter I, Title VIII, of the RECAUCA estab lishes the avenues of appeal open to the 
consignee or recipient of the decision.  Article 623 of the RECAUCA establishes the right to appeal for review, which must be submitted to the higher authority of the Customs Service.  
Article 624 of the RECAUCA establishes the right to appeal against final decisions reached 
by this higher authority.  Such appeals are heard by the Customs Tribunal and the Administrative Tribunal. 
 
(b) How is he to be informed of his right to further appeal? 
 
 In the case of decisions to reject the declar ed customs value and of decisions by the higher 
authority of the Customs Service relating to an a ppeal for review, the recipient of the decision 
is informed of his right to further appeal under the terms of the law. 
 
10. Provide information on the publication, as required by Article 12, of: 
 
(a) (i) the relevant national laws; 
 
Central American Uniform Customs Code (CAUCA), Resolution No. 223-2008, approved on 25 April 2008 and pu blished in Official Journal La Gaceta  No. 135 
of 16 July 2008. 
 G/VAL/N/2/NIC/1 
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   (ii) the regulations concerning the application of the Agreement; 
 
Implementing Regulations for the Cent ral American Uniform Customs Code 
(RECAUCA), Resolution No. 224-2008 (COMIECO-XLIX), approved on 25 April 2008 and published in Official Journal La Gaceta  Nos. 136, 137, 138, 
139, 140, 141 and 142 of 17, 18, 21, 22, 23, 24 and 25 July 2008 respectively. 
 
 (iii) the judicial decision and administrative rulings of general application relating 
to the Agreement; 
 
-  Administrative Ruling No. 135-2001:  "General rules governing the procedure 
for the verification and investigation of declared value". 
 
-  Administrative rulings of general a pplication relating to the Agreement are 
published by the Customs Service on its website. 
 
 (iv) general or specific laws being ref erred to in the rules of implementation 
or application. 
 
The general or specific laws being referre d to in the rules of implementation or 
application are published in the Official Journal La Gaceta . 
 
(b) Is the publication of further rules antici pated?  Which topics would they cover? 
 
 The publication of a new General Customs Law and its Implementing Regulations is 
anticipated.  These will address issues related to customs valuation methods, the process for 
the verification of declared customs value, and the right of appeal against valuation decisions 
taken by the Customs authority. 
 
11. Questions concerning Article 13: 
 
(a) How is the obligation of Article 13 (last sentence) being dealt with in 
the respective legislation? 
 
Pursuant to Article 202 of the RECAUCA, the importer has the possibility of withdrawing, 
subject to security, goods for which it becom es necessary to delay the final determination 
of customs value. 
 
(b) Have additional explanations been laid down? 
 
The Directorate-General of Customs Services es tablishes the procedure for release subject to 
security in Administrative Ruling No . 135-2011, publishe d on its website. 
 12. Questions concerning Article 16: 
 
(a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was determined? 
 
 For the purposes of Article 16 of the Agreement, Article 207 of RECAUCA provides that the 
importer may request, within three days of the da te of notification of the determination of the 
customs value by the Customs authority, an e xplanation of the method on the basis of which  G/VAL/N/2/NIC/1 
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  the customs value of his goods was determined.  The Customs authority is required to reply 
within ten days of the date on which it received the request. 
 
(b) Are there any further regulations concerning an above-mentioned request? 
  No. 
 
13. How have the Interpretative Not es of the Agreement been included? 
 
Article 44 of the Central American Uniform Cu stoms Code (CAUCA) provides that the value 
"… shall be determined in accordance with the provisions of the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994 and of the corresponding Chapter of 
the Implementing Regulations".  
Article 1 of Law No. 421, "Customs Va luation Law and amendments to Law 
No. 265 Establishing Self-Clearance for Imports, Exports and Other Regimes", provides that " The 
determination of the customs value of imported goods , whether or not they are exempt or free from 
customs duties and other import taxes, shall be go verned by the provisions of the Agreement on 
Implementation of Article VII of the General Ag reement on Tariffs and Trade 1994, as well as those 
of this legislation and of applicable national and international regulations" .  Under this provision, the 
interpretative notes of the Agreement are incorporat ed into the regulatory framework applicable to 
customs valuation in the Republic of Nicaragua. 
 
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented? 
 
In accordance with Article 190 of the RECAUC A, charges for interest under a financing 
arrangement entered into by the buyer and relate d to the purchase of imported goods shall not be 
included in the customs value, provided that:  
(a)  The charges are distinguished from the price actually paid or payable for the goods; 
 
(b)  the financing arrangement has been made in writing;  and 
 
(c)  where required, the buyer can demonstrate that: 
 
(i)  such goods are sold at the price declar ed as the price actually paid or payable;  
and 
 
(ii)  the claimed rate of interest does not exceed the level for such transactions 
prevailing in the country where, and at the time when, the finance was provided. 
 15. For those countries applying paragraph 2 of  the Decision on the Valuation of Carrier 
Media Bearing Software for Data-Processing Equipment, how have the provisions of 
this paragraph been implemented? 
 
 The Republic of Nicaragua has not adopted th e practice referred to in paragraph 2 of 
this Decision. 
 
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