G/VAL/W/232/Rev.3  
 
29 September 2015  
(15-5035) Page: 1/7  
 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.  The Annex 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 23 September 2015.   
_______________ 
                                               
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.  
  G/VAL/W/232/Rev.3  
 
- 2 - ANNEX1 
 
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.3  
 
- 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.3  
 
- 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.3  
 
- 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     
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 17/10/2012 
28/04/2014 
13/10/2014 
03/12/2014 
03/12/2014 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  
  G/VAL/W/232/Rev.3  
 
- 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 
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 
Viet Nam           
  G/VAL/W/232/Rev.3  
 
- 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 
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 
 
__________