WORLD TRADE  
ORGANIZATION   
G/L/1012 
9 November 2012 
 (12-6176) 
  
  
 
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 greate r 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/54 , to be issued) under the Chairmanship of Ms. Irena Banaszynska 
(Poland).  Ms. Irena Banaszynska 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 co mmunications indicating that thei r legislation notified under the 
Tokyo Round Customs Valuation Agreement remained valid under the WTO Customs Valuation Agreement (these figures do not include the 27 indivi dual EU member States).  In addition, 60 Member 
have notified the check list of issues.  Some  41 Members have not yet made any notification 
(See Annex).    G/L/1012 
Page 2  
 
  C. 
ACTIVITIES OF THE COMMITTEE  
7. At the meeting on 10 May 2012, the Committee: 
 
 Agreed to continue its review of the legislations of the Kingdom of Bahrain, Belize, 
Cambodia, China, Costa Rica, Nigeria, Saint Vi ncent and the Grenadines, Thailand, Tunisia, 
and Ukraine.  It also looked for the first ti me at notifications by Ecuador and Rwanda.  
There was some progress with regard to the revi ew of the legislations of Cambodia, China 
and Thailand, but the situation remained  unchanged with respect to the others. 
 Took note of technical assistance activities ca rried out by both the WCO and WTO Secretariats; 
 Agreed to revert to paragraph 8.3 of the D oha Ministerial Decision on Implementation-Related 
Issues at its next meeting; 
 Took note of Cape Verde's additional reports to the Committee regarding its progress on 
fulfilling the Action Plan which led to the full implementation of the Customs Valuation 
Agreement by 1 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 B udget, 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 and Trade Regulations  Committee of the International Chamber of 
Commerce (ICC), where he indicated that th e ICC was interested in working with the 
Committee.  This was, in particular, with respect 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 Ms. Irena Banaszynska (P oland) as its Chair for 2012-2013.  
 
8. At the meeting on 25 October 2012, the Committee: 
 
 Agreed to revert to the legislation of Kingdo m of Bahrain, Belize, Cambodia, Cape Verde, 
China, Costa Rica, Ecuador, Nigeria, Rwanda, Saint Vincent and the Grenadines, Tunisia, and Ukraine.  It also looked for the first ti me at notifications by Nicaragua and the 
Russian Federation.  The Committee agreed to c onclude the review of Th ailand's legislation; 
 Took note of technical assistance activities ca rried out by both the WCO and WTO Secretariats; 
 Agreed to revert to paragraph 8.3 of the D oha Ministerial Decision on Implementation-Related 
Issues at its next meeting; 
 Agreed to revert to the alleged used by Armenia of a reference price system in connection with 
the valuation of goods; 
 Took note of a report by the International Federa tion of Inspection Agencies (IFIA) concerning 
Members using pre-shipment inspection; the acc uracy of the report was questioned by one 
delegation.  The United States requested I ndonesia to notify its preshipment inspection 
programme and the Committee agreed to revert  back the issue at the next meeting;  G/L/1012 
 Page 3 
 
 
   Agreed to adopt the Eighteenth Annual Review of the Agreement and requested the Secretariat 
to update the draft to take  account of the meeting; 
 Agreed to adopt the 2012 Report of the Commit tee to the Council for Trade in Goods and 
requested the Secretariat to update the dr aft to take account of the meeting; 
 Was informed by the Chairman that a second lett er had been received from the International 
Chamber of Commerce (ICC) seeki ng observership.  It was agr eed that the Committee would 
request the Technical Committee on Customs Va luation to provide background information on 
the misuse of databases to set minimum prices, and that the Chairperson would begin informal 
consultations on the question of whether to cooperate with the ICC. G/L/1012 
Page 4  
 
  ANNEX
1 
 
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. -    
                                                      
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/L/1012 
 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 
Chad 
 -    
Chile - G/VAL/N/1/CHL/1   
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 -    G/L/1012 
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 
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   
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.1 
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    G/L/1012 
 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 
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  
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  G/L/1012 
Page 8  
 
  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 
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   
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 th e Decision on Notifications (G/VAL/5).  It does not take into account 
notifications by individual EU member States.