G/VAL/W/326  
 
2 April 2019 
(19-2053) Page: 1/3 
Committee on Customs Valuation  Original: English  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CU STOMS  
VALUATION AGREEMENT  
BELIZE 
Replies from Belize to Questions from the United States regarding  
documents G/VAL/W/175 , G/VAL/W/188  and G/VAL/W/272  
The following submission, dated 5 September 2018, is being circulated at the request of the 
delegation of Belize.  
 
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1. The United States has reviewed Belize's Customs and Excise Duties Act, as well as 
Belize' s responses to the Checklist of Issues. Based upon this review, we would like to 
inquire as t o whether Belize has incorporated the Interpretative Notes, contained in 
Annex 1 of the Customs Valuation Agreement, into their laws or regulations?  
Answer:  
As indicated in our response s in document G/VAL/N/2/BLZ/1, the interpretative notes are not 
include d in our present law. Ho wever, we are in the process of submitting for passage into  law the 
CARICOM Harmoni zed Customs Bill , which is intended to replace our current customs legislation. 
The interpretative notes are therefore included therein as we recogni se their importance within the 
Customs Valuation Agreement (CVA).  
2. We are also concerned that Belize has not fully incorporated Article 16 of the 
Customs Valuation Agreement into its legislation. Belize indicates that although there is 
no reason why local c ustoms administrations wouldn't provide an explanation in writing, 
there is no provision in its legislation that actually requires Customs to provide an 
explanation in writing. We are therefore concerned that Customs is not legally obligated 
to provide a w ritten explanation when requested by an importer, as is prescribed by the 
WTO Customs Valuation Agreement.  
Answer:  
We intend to incorporate this Article in its entirety in the Harmonized Customs Bill in order to comply 
with the CVA.  
Question:  
3. With respect  to Article 2(2), we are concerned that an importer's request to reverse 
the order of Articles 5 and 6 of the CVA is subject to agreement by the Comptroller of 
Customs. Please explain the requirement for customs approval under Article 2(2), given 
that Arti cle 4 of the CVA provides that the order of application of Articles 5 and 6 shall be 
reversed at the request of the importer.  
 
4. Article 5(2) provides, "if neither the imported goods nor identical nor similar 
imported goods are sold in Belize in the condition as imported, then if the Comptroller of G/VAL/W/326  
 
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  Customs so decides, the customs value shall be based on the unit price…".  Please expl ain 
this provision, given that Article 5.2 of the CVA provides that this option is available if the 
importer so requests.    
Answer:  
During the examination of our present law in conjunction with the review of the CARICOM 
Harmonized Customs Bill, we recognis ed that the requirement for customs approval under 
Article  2(2) and the proviso "if the Comptroller  of the Customs so decides"  in Article 5.2 are not in 
line with the CVA and therefore have amended those articles to remove the error created by those 
provis os. The draft Customs Harmonized Bill thus provides:  
1. Valuation Methods  
(1)  Imported goods shall be appraised on the basis of the following:  
 (a) the transaction value provided for under paragraph 2;  
(b) the transaction value of identical goods provided  for under paragraph 3, if the value 
referred to in paragraph 2 cannot be determined, or can be determined but cannot be 
used by reason of paragraph 2; 
(c) the transaction value of similar goods provided for under paragraph 4, if the value 
referred to in p aragraph 3 cannot be determined;  
(d) the deductive value provided for under paragraph 5, if the value referred to in 
paragraph  4 cannot be determined;  
(e) the computed value provided for under paragraph 6, if the value referred to in 
paragraph 5 cannot be determined; and  
(f) using reasonable means as provided under paragraph 7, if the value referred to in 
paragraph 6 cannot be determined.  
(2)  If the value referred to in paragraph (1)(c) cannot be determined with respect to imported 
goods, the goods shall be appraised on the basis of the computed value provided for under 
paragraph  (1)(e), rather than the deductive value provided for under p aragraph (1)(d), if the 
importer makes a request to that effect . If the computed value of the merchandise cannot 
subsequently be determined, the merchandise may not be appraised on the basis of the value 
referred to in paragraph (1)(f) unless the deductive  value of the merchandise cannot be determined 
under paragraph (1)(d).  
5. Deductive Value  
(1)  The customs value of the imported goods, determined under this paragraph, shall be based on 
the unit price at which the imported goods or identical or similar im ported goods are sold in the 
greatest aggregate quantity, at or about the time of the importation of the goods being valued, to 
persons who are not related to the persons from whom they buy such goods, subject to deduction 
for the following:  
(a) either the  commissions usually paid or agreed to be paid or the additions usually made 
for profit and general expenses (including the direct and indirect costs of marketing the 
goods in question) in connection with sales in [ country ] of imported goods of the class 
or kind;  
(b) the usual costs of transport and insurance and associated costs incurred within 
[country ]; and  
(c) the customs duties and other taxes payable in [country] by reason of the importation 
or sale of the goods.  
(2)  If neither the imported goods nor  identical nor similar imported goods are sold at or about the 
time of importation of the goods being valued, the customs value of imported goods determined 
under this paragraph shall, subject otherwise to the provisions of sub -paragraph (1)(a), be based 
on the unit price at which the imported goods or identical or similar imported goods are sold in 
[country ] in the condition as imported at the earliest date after the importation of goods being 
valued but before the expiration of [ ninety (90) ] days after su ch importation.  G/VAL/W/326  
 
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  (3)  If neither the imported goods nor identical nor similar imported goods are sold in [ country ] in 
the condition as imported, then the customs value shall be based on the unit price at which the 
imported goods, after further processing, are sold in the greatest aggregate quantity to person s in 
[country ] who are not related to the persons from whom they buy such goods, due allowance being 
made for the value added by such processing and the deductions provided for in 
sub-paragraph  (1)(a). Where this method of valuation is used, deductions made for the value added 
by further processing shall be based on objective and quantifiable data relating to the cost of such 
work. Accepted industry formulas, recipes, methods of construction and other in dustry practices 
shall form the basis of the calculations.  
(4)  In this paragraph, the unit price at which imported goods or identical or similar imported goods 
are sold in the greatest aggregate quantity is the price at which the greatest number of units is sold 
in sales to persons who are not related to the persons from whom they buy such goods at the first 
commercial level after importation at which such sales place…  
Belize is working earnestly towards passage of the Harmonized Bill by the end of 2018 in  order to 
correct the anomalies which exist in our current legislation.  
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