G/VAL/W/5/Rev.25  
 
30 September 2015  
(15-5051)  Page: 1/3  
Committee on Customs Valuation    
 
INFORMATION ON THE APPLICATION OF THE DECISIONS ON THE TREATMENT  
OF INTEREST CHARGES IN THE CUSTOMS VALUE OF IMPORTED GOODS  
AND ON THE VALUATION OF CARRIER MEDIA BEARING SOFTWARE 
FOR DATA PROCESSING EQUIPMENT 
NOTE BY THE SECRETARIAT1 
Revision  
1. The Decision on the Treatment of Interest Charges in the Customs Value of Imported Goods 
adopted by the Committee (G/VAL/5) requires each Member to notify the Committee of the date from which it will apply the Decision.  The Decision on the Valuation of Carrier Media Bearing Software for Data Processing Equipment adopted by the Committee (G/VAL/5) requires those 
Members adopting the practice referred to in paragr aph 2 of the Decision to notify the Committee of 
the date of its application.  This document updates the list information received from Members pursuant to these provisions.  
2. This list has been modified to include notifications received from: Montenegro; South Africa; 
and Sri Lanka. 
Member Decision on 
Interest Charges2 
(Dated from which applied) Decision on Carrier Media Bearing Software2 
Applying Paragraph 2  Information on Other 
Practices 
1. Albania G/VAL/N/3/ALB/1 
(8 September 2000) G/VAL/N/3/ALB/1  
2. Argentina VAL/2/Rev.2/Add.4 
VAL/1/Add.22 
(25 June 1987)  VAL/2/Rev.2/Add.4 
3. Australia VAL/9 (30 November 1981)  VAL/11 
4. Brazil G/VAL/N/3/BRA/1 
(1 March 1998) G/VAL/N/3/BRA/1  
5. Brunei Darussalam G/VAL/N/3/BRN/1 
(Does not apply the Decision)  G/VAL/N/3/BRN/1 
6. Canada VAL/9/Add.5 
VAL/1/Add.17/Suppl.1 
(1 January 1985) VAL/11/Add.4 
VAL/1/Add.17/Suppl.2  
7. Chile G/VAL/N/3/CHL/1 
(14 March 2006) G/VAL/N/3/CHL/1  
8. China G/VAL/N/3/CHN/1 
(11 December 2003) G/VAL/N/3/CHN/1  
9. Colombia  G/VAL/N/3/COL/1  
10. Costa Rica G/VAL/N/3/CRI/1 
(5 September 2000)   
11. Cuba G/VAL/N/3/CUB/1 
(2 November 2000) G/VAL/N/3/CUB/1  
12. Ecuador G/VAL/N/3/ECU/1 + 
G/VAL/N/3/ECU/1/Corr.1 
(30 October 1992)   
                                               
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 The table reflects the situation as of the date of circulation of this report.  Documents beginning with 
"VAL" refer to GATT documents that we re issued under the Tokyo Round Co mmittee on Customs Valuation.   G/VAL/W/5/Rev.25 
 
- 2 - 
 
  Member Decision on 
Interest Charges2 
(Dated from which applied) Decision on Carrier Media Bearing Software2 
Applying Paragraph 2  Information on Other 
Practices 
13. European Union VAL/9/Add.6 
VAL/1/Add.2/Suppl.7 (1 March 1985) VAL/11/Add.5 
VAL/1/Add.2/Suppl.7  
14. Hong Kong, China VAL/9 
(No date indicated)3  VAL/11 
15. Indonesia G/VAL/N/3/IDN/1 
(No date indicated)4   
16. Israel G/VAL/N/3/ISR/1 
(1 January 1998) G/VAL/N/3/ISR/1  
17. Japan VAL/9 
(1 January 1981) VAL/11/Add.3  
18. Jordan G/VAL/N/3/JOR/1 
(1 August 2000) G/VAL/N/3/JOR/1  
19. Kenya G/VAL/N/3/KEN/1 
(1 January 2000) G/VAL/N/3/KEN/1  
20. Korea, Rep. of VAL/2/Rev.2/Add.1 
(No date indicated)  VAL/2/Rev.2/Add.1 
21. Kyrgyz Republic G/VAL/N/3/KGZ/1 
(3 September 1998) G/VAL/N/3/KGZ/1  
22. Lesotho VAL/2/Rev.2/Add.2 
(1983)  VAL/2/Rev.2/Add.2 
23. Macao, China G/VAL/N/2/MAC/15   
24. Mexico VAL/2/Rev.2/Add.8 
(No date indicated)  VAL/2/Rev.2/Add.8 
25. Moldova, Rep. of G/VAL/N/3/MDA/1 
(27 October 2000) G/VAL/N/3/MDA/1  
26. Montenegro G/VAL/N/3/MNE/1 
(1 April 2003)   
27. New Zealand VAL/9 
VAL/1/Add.12/Suppl.1 
(1 July 1984) VAL/M/17, para. 32  
28. Norway VAL/9/Add.2 
VAL/1/Add.11/Suppl.2 
(12 October 1982)  VAL/M/10 para. 12 
29. Oman G/VAL/N/3/OMN/1 
(9 November 2000) G/VAL/N/3/OMN/1  
30. Panama G/VAL/N/3/PAN/1 
(20 October 1997) G/VAL/N/3/PAN/1  
31. Peru  G/VAL/N/3/PER/1  
G/VAL/N/3/PER/2  
32. Russian Federation G/VAL/N/3/RUS/1 
(18 July 2004) 
 G/VAL/N/3/RUS/1  
33. Saudi Arabia, 
Kingdom of G/VAL/N/3/SAU/1 
(11 December 2005) G/VAL/N/3/SAU/1  
34. Singapore G/VAL/N/3/SGP/1 
(No date indicated)6 G/VAL/N/3/SGP/1 G/VAL/N/3/SGP/1 
35. South Africa VAL/9/Add.1 
(1 July 1983) VAL/11 
G/VAL/N/3/ZAF/1  
36. Sri Lanka G/VAL/N/3/LKA/2  
(2 January 2012) G/VAL/N/3/LKA/1  
  
37. Chinese Taipei G/VAL/N/3/TPKM/1 
(3 May 1999) G/VAL/N/3/TPKM/1  
38. Tanzania 
 G/VAL/N/3/TZA/1 
(1 January 2001) G/VAL/N/3/TZA/1  
39. Thailand G/VAL/N/3/THA/1 
(8 September 2004)   
                                               
3 Hong Kong, China notified that it does not levy cust oms duties.  Therefore, it has no laws, regulations, 
or administrative procedures for valuing goods for customs purposes. 
4 Indonesia's notification makes reference to Article 4(2)d of the Director General of Customs Decree 
No. KEP-81/BC/1999. 
5 Macao, China notified that it does not levy customs duties.  Therefore, it has no laws, regulations, or 
administrative procedures for va luing goods for customs purposes. 
6 Singapore indicated that it will apply the Decision "on the same day when the Customs (Valuation) 
(Import Duty) Regulations come into operation". G/VAL/W/5/Rev.25 
 
- 3 - 
 
  Member Decision on 
Interest Charges2 
(Dated from which applied) Decision on Carrier Media Bearing Software2 
Applying Paragraph 2  Information on Other 
Practices 
40. Turkey G/VAL/N/3/TUR/1 
(February 2000) G/VAL/N/3/TUR/1  
41. The Former 
Yugoslav Republic of 
Macedonia G/VAL/N/3/MKD/1 
(1 April 2000) G/VAL/N/3/MKD/1  
42. Ukraine G/VAL/N/3/UKR/1 
(20 March 2006) G/VAL/N/3/UKR/1  
43. Uruguay G/VAL/N/3/URY/2 
(19 November 2008) G/VAL/N/3/URY/1  
44. United States of 
America VAL/9/Add.6 
VAL/1/Add.1/Suppl.4 
(25 April 1985) VAL/11/Add.5 
VAL/1/Add.1/Suppl.5  
45. Zimbabwe VAL/2/Rev.2/Add.5 
(No date indicated)  VAL/2/Rev.2/Add.5 
 
 
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