WORLD TRADE  
ORGANIZATION  RESTRICTED 
G/VAL/W/219 
15 October 2012 
 (12-5604 ) 
  
  
 
DRAFT 
 
REPORT (2012) OF THE COMM ITTEE ON CUSTOMS VALUATION 
TO THE COUNCIL FOR TRADE IN GOODS 
  
A. B
ACKGROUND  
1. The Agreement on Implementation of Article VII of the General Agreement on Tariffs and 
Trade 1994 (the Agreement) entered into force on 1 Ja nuary 1995.  This report covers the year 2012 and 
addresses the work undertaken by the Committee on Customs Valuation (the Committee) in respect of 
the objectives of the Agreement, which are: to provide greater uniformity and certainty in the 
implementation of the provisions of Article VII of the GATT 1994; to establish a fair, uniform and 
neutral system for the valuation of goods for custom s purposes that precludes the use of arbitrary of 
fictitious customs values; to ensure that the basis for valuation of goods for customs purposes should, to 
the greatest extent possible, be the transaction valu e of the goods being valued;  and to secure additional 
benefits for the international trade of developing countries. 
 
2. During the period under consideration, th e Committee held two formal meetings, on 
10 May 2012 (G/VAL/M/53) under the Chairmanship of  Mr Masafumi Kobayashi (Japan), and on 
25 October 2012 (G/VAL/M/…to be issued) under the Chairmanship of Ms Irena Banaszynska 
(Poland).  Ms Irena Banaszynsk a was elected by the Committee as Chairperson for the 2012-2013 
period at the meeting of 10 May.    
 3. Participation in the Committee is open to all WTO Members.  In additi on, Governments granted 
observer status by the WTO Gene ral Council attended Committee mee tings as observers.  At the 
April 1997 meeting, the Committee granted observer  status to those orga nizations which had had 
observer status on an ad hoc  basis, namely UNCTAD and the WCO, as well as to the ACP and the 
IADB.  The Committee took note of the fact that the World Bank and the IMF had observer status by 
virtue of the Agreements between these organizations and the WTO. 
 4. The Committee's rules of procedure, which we re approved by the Council for Trade in Goods, 
are contained in G/L/146. 
 
B. I
MPLEMENTATION OF THE AGREEMENT  
5. During the period under review, no developing c ountry Member maintained  delayed application 
of the provisions of the Agreement in accordance with the provisions of Article 20.1 of the Agreement.  
At circulation of this report, no Member maintains an  extension of the delay period in accordance with 
the provisions of paragraph 1, Annex III. 
 6. To date, 89 Members have notified their natio nal legislation on customs valuation, including 16 
Members which have submitted communications indi cating that their legislation notified under the 
Tokyo Round Customs Valuation Agreement remained valid under the WTO Customs Valuation Agreement (the figure does not include notifications  by the 27 individual EU member States).  In G/VAL/W/219 
Page 2  
 
  addition, 60 Member have notified the check list of issues.  Some 41 Members have not yet made any 
notification (See Annex).    C. 
ACTIVITIES OF THE COMMITTEE  
7. At the meeting on 10 May 2012, the Committee: 
 
 agreed that the Committee continue its review of  the legislations of the Kingdom of Bahrain, 
Belize, Cambodia, China, Costa Rica, Nigeria,  Saint Vincent and the Grenadines, Thailand, 
Tunisia, and Ukraine.  It also looked for th e first time at notifications by Ecuador and 
Rwanda.  There was some progress with regard to the review of the legislations of Cambodia, 
China and Thailand, but the situation remain ed unchanged with respect to the others. 
 took note of technical assistance activities ca rried out by both the WCO and WTO Secretariats; 
 agreed that the Committee would revert to para graph 8.3 of the Doha Ministerial Decision on 
Implementation-Related Issues  at its next meeting; 
 took note of Cape Verde's additional reports to the Committee rega rding its progress on 
fulfilling the Action Plan which led to the full implementation of the Customs Valuation Agreement by 1st January 2012; 
 discussed the alleged used by Armenia of a re ference price system in connection with the 
valuation of goods and agreed to revert back to the issue at the next meeting; 
 looked again at questions raised by the United  States on Indonesia's preshipment inspection 
programme; 
 agreed to follow the recommendations by  the Committee on Budget, Finance and 
Administration which were adopted by the Ge neral Council (paragraphs 29 to 31 of document 
WT/BFA/128); 
 was informed by the Chairman that he had received a letter from Mr Anthony Barone, 
Chairman of the Customs & Trade Regulations Committee of the International Chamber of 
Commerce (ICC), where he indicated that the ICC was interested in working with the 
Committee.  This was, in particular, with resp ect to problems that arose from the misuse of 
customs valuation databases to set minimum or reference prices.  The Committee agreed to 
discuss the issue in informal consultations. 
 elected Mrs Irena Banaszynska (P oland) as its Chair for 2012-2013.  
 
8. At the meeting on 25 October 2012:  
 [To be completed following the meeting of 25 October 2012.]  G/VAL/W/219 
 Page 3 
 
 
  ANNEX1 
 
Notifications 
 
Member Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Albania - G/VAL/N/1/ALB/1 G/VAL/N/2/ALB/1  
Angola -    
Antigua and Barbuda -    
Argentina G/VAL/N/1/ARG/1 VAL/1/Add.22 
VAL/1/Add.22/Suppl. 1 
VAL/1/Add.22/Suppl. 2 
VAL/1/Add.22/Suppl. 3 
VAL/1/Add.22/Suppl. 4 
VAL/1/Add.22/Suppl. 2 
VAL/1/Add.22/Suppl.2/Rev.1 VAL/2/Rev.2/Add.4  
Armenia  G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1  
Australia G/VAL/N/1/AUS/1 VAL/1/Add.14 + Suppl. 1 
VAL/1/Add.14 + Suppl. 2 
VAL/1/Add.14 + Suppl. 3 
VAL/1/Add.14 + Suppl. 4 
G/VAL/N/1/AUS/2 VAL/2/Rev.1/Add.12 
VAL/2/Rev.1/Add.12 
/Suppl.1  
Bahrain, Kingdom 
of - G/VAL/N/1/BHR/1 
G/VAL/N/1/BHR/2 G/VAL/N/2/BHR/1  
Bangladesh -    
Barbados -    
Belize - G/VAL/N/1/BLZ/1 G/VAL/N/2/BLZ/1  
Benin -    
Bolivia, 
Plurinational State 
of - G/VAL/N/1/BOL/1   
Botswana  VAL/1/Add.16   
Brazil G/VAL/N/1/BRA/1 VAL/1/Add.20  
VAL/1/Add.20/Suppl.1 G/VAL/N/1/BRA/2  
G/VAL/N/1/BRA/3 VAL/2/Rev.2/Add.3  
Brunei Darussalam - G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1  
Burkina-Faso - G/VAL/N/1/BFA/1   
Burundi -    
Cambodia - G/VAL/N/1/KH M/1 G/VAL/N/2/KHM/1  
Cameroon -    
Canada G/VAL/N/1/CAN/1 VAL/1/Add.17/Suppl.1 
VAL/1/Add.17/Suppl.2  
VAL/1/Add.17/Suppl.3  
 G/VAL/N/1/CAN/2 VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1  
Cape Verde - G/VAL/N/1/CPV/1   
Central African Rep. -    
Chad 
 -    
Chile - G/VAL/N/1/CHL/1   
                                                      
1 Documents beginning with "VAL" are GATT documents issued under the Tokyo Round Committee on 
Customs Valuation. The table reflects the situation as of the date of circulation of this report. G/VAL/W/219 
Page 4  
 
  Member Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
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 G/VAL/N/2/CHN/1  
Colombia - G/VAL/N/1/COL/1 G/VAL/N/2/COL/1  
Congo -    
Costa Rica - G/VAL/N/1/CRI/1 
G/VAL/N/1/CRI/2 G/VAL/N/2/CRI/1  
Côte d'Ivoire - G/VAL/N/1/CVI/1   
Croatia - G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1  
Cuba - G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1  
Dem Rep. of Congo -    
Djibouti -    
Dominica - G/VAL/N/1/DMA/1   
Dominican Republic - G/VAL/N/1/DOM/1   
Ecuador - G/VAL/N/1/ECU/1 
G/VAL/N/1/ECU/2 
G/VAL/N/1/ECU/2/Rev.1 G/VAL/N/2/ECU/2  
Egypt - G/VAL/N/1/EGY/1 G/VAL/N/2/EGY/1  
El Salvador -    
European Union G/VAL/N/1/EEC/1 VAL/1/Add.2 + Suppl.1  
VAL/1/Add.2 + Suppl.2  
VAL/1/Add.2 + Suppl.3  
VAL/1/Add.2 + Suppl.4  
VAL/1/Add.2 + Suppl.5  
VAL/1/Add.2 + Suppl.6  
VAL/1/Add.2 + Suppl.7  
VAL/1/Add.2 + Suppl.8  
VAL/1/Add.2 + Suppl.9  
VAL/1/Add.2 + Suppl.10  
VAL/1/Add.2 + Suppl.11  
VAL/1/Add.2 + Suppl.12  VAL/1/Add.2 + Suppl.13  
G/VAL/N/1/EEC/1 
G/VAL/N/1/EEC/1/Rev.1 VAL/2/Rev.1/Add.6  
VAL/2/Rev.1/Add.6/Suppl
.1  
Fiji - G/VAL/N/1/FJI/1-2 G/VAL/N/2/FJI/1  
Gabon - G/VAL/N/1/GAB/1   
The Gambia -    
Georgia - G/VAL/N/1/GEO/1   
Ghana -    
Grenada -    
Guatemala - G/VAL/N/1/GTM/1   
Guinea-Bissau -    
Guinea, Rep. of -    
Guyana -    
Haiti -    
Honduras -    
Hong Kong, China G/VAL/N/1/HKG/1 VAL/1/Add.9 N/A  
Iceland - G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1  
India G/VAL/N/1/IND/1 VAL/1/Add.24 
 VAL/1/Add.24/Suppl.1 
G/VAL/N/1/IND/2 
G/VAL/N/1/IND/3 VAL/2/Rev.2/Add.6 
G/VAL/N/2/IND/1  
G/VAL/N/2/IND/1/Corr.1  
Indonesia - G/VAL/N/1/IDN/1    G/VAL/W/219 
 Page 5 
 
 
  Member Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Israel - G/VAL/N/1/ISR/1  
G/VAL/N/1/ISR/1/Corr.1   
Jamaica - G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1  
Japan G/VAL/N/1/JPN/1 VAL/1/Add.7 VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1  
Jordan - G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1  
Kenya - G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1  
Korea G/VAL/N/1/KOR/1 VAL/1/Add.19 
VAL/1/Add.19/Suppl. 1 
VAL/1/Add.19/Suppl. 2 
VAL/1/Add.19/Suppl. 3 
VAL/1/Add.19/Suppl.3 
/Corr.1 
VAL/1/Add.19/Suppl. 4 
G/VAL/N/1/KOR/2 VAL/2/Rev.2/Add.1  
+ Suppl.1  
Kuwait - G/VAL/N/1/KWT/1   
Kyrgyz Republic - G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1  
Lesotho  VAL/1/Add.21 
VAL/1/Add.21/Suppl.1 VAL/2/Rev.2/Add.2  
Liechtenstein - G/VAL/N/1/LIE/1 N/A  
Macao, China - G/VAL/N/1/MAC/1 N/A  
Madagascar - G/VAL/N/1/MDG/1   
Malawi G/VAL/N/1/MWI/1 VAL/1/Add.27   
Malaysia - G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1  
Maldives -    
Mali -    
Mauritania -    
Mauritius - G/VAL/N/1/MUS/1 G/VAL/N/2/MUS/1  
Mexico - VAL/1/Add.25  
VAL/1/Add.25+ Suppl. 1 
VAL/1/Add.25+ Suppl. 
1/Rev.1  
VAL/1/Add.25+ Suppl. 2 
VAL/1/Add.25+ Suppl. 3 
G/VAL/N1/MEX/1 
G/VAL/N1/MEX/1/Rev.1 VAL/2/Rev.1/Add.10 
VAL/2/Rev.2/Add.8  
G/VAL/N/2/MEX/1 
G/VAL/N/2/MEX/1/Corr.
1  
Moldova, Rep. of - G/VAL/N/1/MDA/1 G/VAL/N/2/MDA/1  
Mongolia -    
Montenegro     
Morocco - G/VAL/N/1/MAR/1 
G/VAL/N/1/MAR/1/Rev. 
G/VAL/N/1/MAR/1/Rev.1 
/Corr.1 
G/VAL/N/1/MAR/2 G/VAL/N/2/MAR/1 
  
Mozambique - G/VAL/N/1/MOZ/1   
Myanmar -    
Namibia - G/VAL/N/1/NAM/1   
Nepal -    
New Zealand G/VAL/N/1/NZL/1 VAL/1/Add.12  
VAL/1/Add.12 /Suppl.1 VAL/2/Rev.1/Add.2  
Nicaragua - G/VAL/N/1/NIC/1 G/VAL/N/2/NIC/1  
Niger -    
Nigeria - G/VAL/N/1/NGA/1 G/VAL/N/2/NGA/1  G/VAL/W/219 
Page 6  
 
  Member Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Norway G/VAL/N/1/NOR/1 VAL/1/Add.11  
VAL/1/Add.11/Corr.1 
VAL/1/Add.11/Corr.1/Suppl.1 
VAL/1/Add.11/Corr.1/Suppl.2 
G/VAL/N/1/NOR/2 VAL/2/Rev.1/Add.10  
Oman - G/VAL/N/1/OMN/1 
G/VAL/N/1/OMN/2 G/VAL/N/2/OMN/1  
Pakistan - G/VAL/N/1/PAK/1   
Panama - G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1  
Papua New Guinea -    
Paraguay - G/VAL/N/1/PRY/1   
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 G/VAL/N/2/PER/1  
Philippines - G/VAL/N/1/PH L/1 G/VAL/N/2/PHL/1  
Qatar - G/VAL/N/1/QAT/1 G/VAL/N/2/QAT/1  
Russian Federation  G/VAL/N/1/RUS/1 G/VAL/N/2/RUS/1  
Rwanda - G/VAL/N/1/RWA/1 G/VAL/N/2/RWA/1  
St. Kitts & Nevis -    
St. Lucia -    
St. Vincent & the 
Grenadines - G/VAL/N/1/VCT/1 G/VAL/N/2/VCT/1  
Samoa     
Saudi Arabia, 
Kingdom of - GVAL/N/1/SAU/1 GVAL/N/2/SAU/1  
Senegal - G/VAL/N/1/SEN/1   
Sierra Leone -    
Singapore - G/VAL/N/1/SGP/1 G/VAL/N/2/SGP/1  
Solomon Islands -    
South Africa - VAL/1/Add.15  
VAL/1/Add.15/Corr.1 
VAL/1/Add.15/Corr.1/Suppl.1 VAL/1/Add.15/Corr.1/Suppl.2 
VAL/1/Add.15/Corr.1/Suppl.3 
G/VAL/N/1/ZAF VAL/2/Rev.1/Add.13  
Sri Lanka -    
Suriname - G/VAL/N/1/SUR/1   
Swaziland - G/VAL/N/1/SWZ/1 G/VAL/N/2/SWZ/1  
Switzerland G/VAL/N/1/CHE/1 VAL/1/Add.5 N/A  
Chinese Taipei - G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2  
Tanzania - G/VAL/N/1/TZA/1 G/VAL/N/2/TZA/1  
Thailand - G/VAL/N/1/THA/1 G/VAL/N/2/THA/1  
The Former 
Yugoslav Republic 
of Macedonia  
-  
G/VAL/N/1/MKD/1  
G/VAL/N/2/MKD/1  
Togo -    
Tonga -    
Trinidad and Tobago - G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1  
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    G/VAL/W/219 
 Page 7 
 
 
  Member Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Turkey G/VAL/N/1/TUR/1 VAL/1/Add.29 
G/VAL/N/1/TUR/2 G/VAL/N/2/TUR/1  
Uganda - G/VAL/N/1/UGA/1   
Ukraine - G/VAL/N/1/UKR/1 
G/VAL/N/1/UKR/2 G/VAL/N/2/UKR/1  
United Arab 
Emirates -    
United States of 
America G/VAL/N/1/USA/1 VAL/1/Add.1 + Suppl.1 
VAL/1/Add.1 + Suppl.2 
VAL/1/Add.1 + Suppl.3 
VAL/1/Add.1 + Suppl.4 VAL/1/Add.1 + Suppl.5 VAL/2/Rev.1/Add.1  
Uruguay - G/VAL/N/1/URY/1 G/VAL/N/2/URY/1  
Vanuatu     
Venezuela, 
Bolivarian Rep. of  - G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1  
Viet Nam -    
Zambia - G/VAL/N/1/ZMB/1   
Zimbabwe G/VAL/N/1/ZWE/1 VAL/1/Add.23 VAL/2/Rev.2/Add.5  
TOTAL 
NOTIFIED 16 892 60 0 
 
  
__________  
                                                      
2 This total number includes notifications by Members who have indicated their legislation remains 
valid under the WTO Committee (i.e. those in the first column of the table) and those made pursuant to Article 22 of the WTO Agreement and the D ecision on Notifications (G/VAL/5).  It does not take into account 
notifications by individual EU member States.