G/VAL/W/232  
 
16 September 2013  
(13-4886)  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 
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 2012
4, the Committee on Customs Valuation agreed that the status 
of the notifications mentioned in paragraph 1 above, and 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 to national legislation on customs valuation, including changes 
therein, and the replies to the checklist of issues.   
 
 
 
_______________ 
                                               
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their 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  
 
- 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 ) Members delaying 
application of the 
Agreement under  
Article 20.1 or 
para. 1, Annex III 
of the Agreement 
or Article IX of the 
WTO Agreement 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, Plurilateral 
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 
  
Cape Verde   G/VAL/N/1/CPV/1 17/07/2012     
Central African Rep.           
Chad           
                                               
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  
 
- 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 ) Members delaying 
application of the 
Agreement under  
Article 20.1 or 
para. 1, Annex III 
of the Agreement 
or Article IX of the 
WTO Agreement National Legislation Replies to the checklist of issues 
Document symbol Date Document symbol Date 
Chile   G/VAL/N/1/CHL/1 24/11/2003     
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 23/01/2001 G/VAL/N/2/COL/1 24/01/2001 
Congo           
Costa Rica   G/VAL/N/1/CRI/1 
G/VAL/N/1/CRI/2 27/09/2000 
14/07/2011 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           
Georgia   G/VAL/N/1/GEO/1 22/04/2002     
Ghana           
Grenada           
Guatemala   G/VAL/N/1/GTM/1 30/09/2005     
Guinea           
Guinea-Bissau           
Guyana            
  G/VAL/W/232  
 
- 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 ) Members delaying 
application of the 
Agreement under  
Article 20.1 or 
para. 1, Annex III 
of the Agreement 
or Article IX of the 
WTO Agreement National Legislation Replies to the checklist of issues 
Document symbol Date Document symbol Date 
Haiti           
Honduras           
Hong Kong, China G/VAL/N/1/HKG/1  G/VAL/N/1/HKG/1 31/01/1996 N/A   
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 
To be issued VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1 G/VAL/N/2/JPN/2 04/11/1981 
09/05/2000 To be issued 
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   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 28/11/1986 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  
  G/VAL/W/232  
 
- 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 ) Members delaying 
application of the 
Agreement under  
Article 20.1 or 
para. 1, Annex III 
of the Agreement 
or Article IX of the 
WTO Agreement National Legislation Replies to the checklist of issues 
Document symbol Date Document symbol Date 
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 01/02/2002 G/VAL/N/2/MDA/1 01/02/2002 
Mongolia           
Montenegro           
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           
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 17/10/2012 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            
  G/VAL/W/232  
 
- 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 ) Members delaying 
application of the 
Agreement under  
Article 20.1 or 
para. 1, Annex III 
of the Agreement 
or Article IX of the 
WTO Agreement National Legislation Replies to the checklist of issues 
Document symbol Date Document symbol Date 
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 
Senegal   G/VAL/N/1/SEN/1 27/09/2001     
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 30/08/1996 VAL/2/Rev.1/Add.13 06/04/1984 
Sri Lanka           
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            
  G/VAL/W/232  
 
- 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 ) Members delaying 
application of the 
Agreement under  
Article 20.1 or 
para. 1, Annex III 
of the Agreement 
or Article IX of the 
WTO Agreement National Legislation Replies to the checklist of issues 
Document symbol Date Document symbol Date 
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           
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 
 
 
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