G/VAL/W/5/Rev.38  
 
1 November 2023 
(23-7367) Page: 1/3 
Committee on Customs Valuation    
 
INFORMATION ON THE APPLICATION OF THE DECISIONS ON THE TREATMENT  
OF INTEREST CHARGES IN THE CUSTOMS VALUE OF IMPORTED GOODS  
AND ON THE VALUATION OF CARRIER MEDIA BEARING SOFTWARE  
FOR DATA PROCESSING EQUIPMENT  
NOTE BY THE SECRETARIAT1 
Revision  
1. The Decision on the Treatment of Interest Charges in the Customs Value of Imported Goods 
adopted by the Committee (G/VAL/5) requires each Member to notify the Committee of the date from 
which it will apply the Decision. The Decisi on on the Valuation of Carrier Media Bearing Software for 
Data Processing Equipment adopted by the Committee (G/VAL/5) requires those Members adopting 
the practice referred to in paragraph 2 of the Decision to notify the Committee of the date of its 
applic ation. This document provides  the list of notifications received from Members  pursuant to these 
provisions.  
Member  Decision on  
Interest Charges2 
(date from which applied)  Decision on Carrier Media Bearing Software2 
Applying Paragraph  2 Information on Other 
Practices  
1. Albania  G/VAL/N/3/ALB/1  
(8 September 2000)  G/VAL/N/3/ALB/1   
2. Argentina  VAL/2/Rev.2/Add.4  
VAL/1/Add.22  
(25 June 1987)   VAL/2/Rev.2/Add.4  
3. Australia  VAL/9  (30 November 1981)   VAL/11  
4. Armenia   G/VAL/N/3/ARM/1   
5. Bahrain   G/VAL/N/3/BHR/1   
6. Bolivia  G/VAL/N/3/BOL/1  
(2003)    
7. Brazil  G/VAL/N/3/BRA/1  
(1 March 1998)  G/VAL/N/3/BRA/1   
8. Brunei 
Darussalam  G/VAL/N/3/BRN/1  
(Does not apply the Decision)   G/VAL/N/3/BRN/1  
9. Cambodia  G/VAL/N/3/KHM/1  
(22 May 2008)    
10. Canada  VAL/9/Add.5  
VAL/1/Add.17/Suppl.1  
(1 January 1985)  VAL/11/Add.4  
VAL/1/Add.17/Suppl.2   
11. Chile G/VAL/N/3/CHL/2  
(14 March 2006)  G/VAL/N/3/CHL/1   
12. China  G/VAL/N/3/CHN/1  
(11 December 2003)  G/VAL/N/3/CHN/1   
13. Colombia  G/VAL/N/3/ COL/2  
(31 December 1993)  G/VAL/N/3/COL/1  
G/VAL/N/3/COL/1/Rev.1   
14. Costa Rica  G/VAL/N/3/CRI/1  
(5 September 2000)    
15. Cuba G/VAL/N/3/CUB/1  
(2 November  2000)  G/VAL/N/3/CUB/1   
 
1 This document has been prepared under the Secretariat's own responsibility and is without prejudice 
to the positions of Members or to their rights and obligations under the WTO.  
2 The table reflects the situation as of the date of circulation of this repo rt. Documents beginning with 
"VAL" refer to GATT documents that were issued under the Tokyo Round Committee on Customs Valuation.   G/VAL/W/5/Rev.38  
 
- 2 - 
 
  Member  Decision on  
Interest Charges2 
(date from which applied)  Decision on Carrier Media Bearing Software2 
Applying Paragraph  2 Information on Other 
Practices  
16. Ecuador  G/VAL/N/3/ECU/1  + 
G/VAL/N/3/ECU/1/ Corr.1  
(30 October  1992)    
17. El Salvador  G/VAL/N/3/SLV/1  
(2004)  G/VAL/N/3/SLV/2   
18. European Union  VAL/9/Add.6  
VAL/1/Add.2/Suppl.7  
(1 March 1985)  VAL/11/Add.5  
VAL/1/Add.2/Suppl.7   
19. Guatemala  G/VAL/N/3/GTM/1  
(28 July 2004)  G/VAL/N/3/GTM/2   
20. Hong Kong, China  VAL/9  
(No date indicated)3  VAL/11  
21. India G/VAL/N/3/1  
17 June 1997  G/VAL/N/3/2   
22. Indonesia  G/VAL/N/3/IDN/1  
(No date indicated)4   
23. Israel  G/VAL/N/3/ISR/1  
(1 January 1998)  G/VAL/N/3/ISR/1   
24. Japan  VAL/9  
(1 January 1981)  VAL/11/Add.3   
25. Jordan  G/VAL/N/3/JOR/1  
(1 August 2000)  G/VAL/N/3/JOR/1   
26. Kazakhstan  G/VAL/N/3/KAZ/2  
(23 October 201 5) G/VAL/N/3/KAZ/1  
  
27. Kenya  G/VAL/N/3/KEN/1  
(1 January  2000)  G/VAL/N/3/KEN/1   
28. Korea, Rep. of  VAL/2/Rev.2/Add.1  
(No date indicated)   VAL/2/Rev.2/Add.1  
29. Kyrgyz Republic  G/VAL/N/3/KGZ/1  
(3 September 1998)  G/VAL/N/3/KGZ/1   
30. Lesotho  VAL/2/Rev.2/Add.2  
(1983)   VAL/2/Rev.2/Add.2  
31. Liechtenstein  G/VAL/N/3/LIE/1  
(Not applicable)   G/VAL/N/3/LIE/1  
32. Macao, China  G/VAL/N/2/MAC/15 G/VAL/N/3/MAC/25  
33. Malaysia  G/VAL/N/3/MYS/1  
(1 January 20 00) G/VAL/N/3/MYS/2  
  
34. Malawi  G/VAL/N/3/MWI/1  
(31 December 2014 )   
35. Mexico  VAL/2/Rev.2/Add.8  
(No date indicated)   VAL/2/Rev.2/Add.8  
36. Moldova, Rep. of  G/VAL/N/3/MDA/1  
(27 October 2000)  G/VAL/N/3/MDA/1   
37. Montenegro  G/VAL/N/3/MNE/1  
(1 April 2003)  G/VAL/N/3/MNE/2   
38. Myanmar    G/VAL/N/3 /MMR/1  
39. New Zealand  VAL/9  
VAL/1/Add.12/Suppl.1  
(1 July 1984)  VAL/M/17, para. 32   
40. Nicaragua  G/VAL/N/3/NIC/1  
14 June 2002    
41. North Macedonia  G/VAL/N/3/MKD/1  
(1 April 2000)  G/VAL/N/3/MKD/1   
42. Norway  VAL/9/Add.2  
VAL/1/Add.11/Suppl.2  
(12 October 1982)   VAL/M/10 para. 12  
43. Oman  G/VAL/N/3/OMN/1  
(9 November 2000)  G/VAL/N/3/OMN/1   
44. Panama  G/VAL/N/3/PAN/1  
(20 October 1997)  G/VAL/N/3/PAN/1   
 
3 Hong Kong, China notified that it does not levy customs duties. Therefore, it has no laws, regulations, 
or administrative p rocedures for valuing goods for customs purposes.  
4 Indonesia's notification makes reference to Article 4(2)d of the Director General of Customs Decree 
No.KEP -81/BC/1999.  
5 Macao, China notified that it does not levy customs duties. Therefore, it has no la ws, regulations, or 
administrative procedures for valuing goods for customs purposes.  G/VAL/W/5/Rev.38  
 
- 3 - 
 
  Member  Decision on  
Interest Charges2 
(date from which applied)  Decision on Carrier Media Bearing Software2 
Applying Paragraph  2 Information on Other 
Practices  
45. Peru  G/VAL/N/3/PER/1  
G/VAL/N/3/PER/2   
46. Philippines  G/VAL/N/3/PHL/2  
(Not applicable ) G/VAL/N/3/PHL/1/Rev.1  G/VAL/N/3/PHL/1  
 
47. Russian 
Federation  G/VAL/N/3/RUS/1  
(18 July 2004)  G/VAL/N/3/RUS/1  
G/VAL/N/3/RUS/1/Rev.1   
48. Saudi Arabia, 
Kingdom of  G/VAL/N/3/SAU/1  
(11 December 2005)  G/VAL/N/3/SAU/1   
49. Singapore  G/VAL/N/3/SGP/1  
(No date indicated)6 G/VAL/N/3/SGP/1  G/VAL/N/3/SGP/1  
50. Solomon Islands  G/VAL/N/3/ SLB/1  
(28 August 2009)    
51. South Africa  VAL/9/Add.1  
(1 July 1983)  VAL/11  
G/VAL/N/3/ZAF/1   
52. Sri Lanka  G/VAL/N/3/LKA/2  
(2 January 2012)  G/VAL/N/3/LKA/1  
  
53. Switzerland  G/VAL/N/3/CHE/1  
(Not applicable)   G/VAL/N/3/CHE/1  
 
54. Chinese Taipei  G/VAL/N/3/TPKM/1  
(3 May 1999)  G/VAL/N/3/TPKM/1   
55. Tanzania  
 G/VAL/N/3/TZA/1  
(1 January 2001)  G/VAL/N/3/TZA/1   
56. Thailand  G/VAL/N/3/THA/1  
(8 September 2004)    
57. Tonga  G/VAL/N/3/TON/1  
(1 February 2008)    
58. Trinidad and 
Tobag o G/VAL/N/3/TTO/2  
(1 January 1991)   G/VAL/N/3/TTO/1  
59. Türkiye  G/VAL/N/3/TUR/1  
(February 2000)  G/VAL/N/3/TUR/1   
60. Ukraine  G/VAL/N/3/UKR/1  
(20 March 2006)  G/VAL/N/3/UKR/1   
61. United Kin gdom  G/VAL/N/3/GBR/2  
(1 January 2021)  G/VAL/N/3/GBR/1   
62. Uruguay  G/VAL/N/3/URY/2  
(19 November  2008)  G/VAL/N/3/URY/1   
63. United States of 
America  VAL/9/Add.6  
VAL/1/Add.1/Suppl.4  
(25 April 1985)  VAL/11/Add.5  
VAL/1/Add.1/Suppl.5   
64. Viet Nam  G/VAL/N/3/VNM/1  
(25 March 2015)   G/VAL/N/3/VNM/2  
65. Zimbabwe  VAL/2/Rev.2/Add.5  
(No date indicated)   VAL/2/Rev.2/Add.5  
 
__________  
 
6 Singapore indic ated that it will apply the Decision "on the same day when the Customs (Valuation) 
(Import Duty) Regulations come into operation".