G/VAL/Q/GEO/1  
 
16 September  2022 
(22-6855) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  OF 
ARTICLE VII OF THE GENERAL AGREEMENT  ON TARIFFS AND TRADE 1994  
QUESTIONS FROM THE UNITED STATES TO GEORGIA  
REGARDING DOCUMENT G/VAL/N/1/ GEO/2  
GEORGIA  
The following communication, dated 14 September  2022, is being circulated at the request of the 
delegation of the United States.  
 
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The United States would like to thank Georgia for notification of its customs valuation legislation 
containe d in document G/VAL/N/1/GEO/2. The United States requests a reply in writing to the 
questions below:  
 
1. Article 38.2(b) provides, in part, that "Where a value cannot be determined for such condition 
or circumstance, that value shall be considered as indir ect payment made by the buyer and therefore 
as part of the price actually paid or payable". If the value of the condition or consideration cannot 
be determined, how can the importer add it to the price actually paid or payable?  
 
2. Article 44.4 provides, in part, that "[h]owever, licence fees and intellectual property fees shall 
be included in the customs value of goods if the pieces of intellectual property are inseparable from 
the imported goods and this condition has been specified in the cont ract. Where the buyer pays the 
license fee to a third person, this shall be agreed with the buyer". Does Georgia consider these 
situations to be exceptions to the rule in Article 8.1(c) of the Customs Valuation Agreement (i.e., 
that in order to be added to  the price actually paid or payable, the royalties must be related to the 
imported goods and paid as a condition of sale)?  
 
3. Article 44.9(g) provides that "costs incurred by the buyer for obtaining the right to distribute 
or sell imported goods" shall no t be included in the customs value if they are shown separately from 
the price actually paid or payable. Can Georgia please explain how this provision is consistent with 
paragraph 2 of the Interpretative Note to Article 1, Paragraph 1(c), which provides th at "[p]ayments 
made by the buyer for the right to distribute or resell the imported goods shall not be added to the 
price actually paid or payable for the imported goods if such payments are not a condition of the 
sale for export to the country of importat ion of the imported goods"?  
 
4. Is Article 45 intended to implement CVA Committee Decision 4.1 on the Valuation of Carrier 
Media Bearing Software or is the intention to disregard the value of the carrier media when valuing 
software imported on carrier medi a? 
 
5. Could Georgia please explain the process that an importer must use in order to benefit from 
Article 46 (simplified procedure for determining the customs value of goods)?  
 
6. Could Georgia please explain how the entries in its customs valuation datab ase are kept up to 
date to make sure old values are not used to compare with declared transaction values? Please also 
explain what information about an identical or similar transaction is shared with the declarant when 
a declared value is being investigate d. G/VAL/Q/GEO/1  
 
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  7. Please clarify how many days a declarant is typically allowed to respond to a Request for 
Information or a Value Determination Questionnaire?  
 
8. Can Georgia please specify whether it has implemented Article 10 of the Customs Valuation 
Agreement on c onfidentiality and, if so, identify the implementing provision?  
 
9. Has Georgia implemented all of the Interpretative Notes to the Agreement?  
 
10. When can we expect Georgia to submit its responses to the Checklist of Issues found in the 
Annex to the Decis ions of the Committee on Customs Valuation in G/VAL/5?  
 
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