G/VAL/N/2/DOM/1  
20 December  2019 
(19-8911) Page: 1/5 
Committee on Customs Valuation  Original:  Spanish  
 
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECKLIST OF ISSUES  
DOMINICAN  REPUBLIC  
The following communication , dated 17 December 2 019, is being circulated at the request of the 
delegation of the Dominican  Republic . 
 
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1.  Questions concerning Article 1:  
(a)  Sales between related persons:  
(i) Are sales between related persons subject to special provisions?  
No. T he provisions established  in Article 1.2 of the Agreement and the definitions estab lished 
in Article 15.4  apply , as reflected in Article 10 of Decree 36 -11 issuing the Customs Valuation 
Regulations ( hereinafter : Decree 36 -11). 
(ii) Is the fact of intercomp any prices prima facie  considered as grounds for 
regarding the respective prices as being influenced?  
No. In principle, the fact that the buyer and the seller are related does not mean that any 
influence is presumed . However, whe re a price declared by a person related to a supplier  is 
lower than prices previously accepted by the Directorate -General of Customs ( hereinafter : 
Customs) for identical or similar  goods imported at or about the same time by buyers 
unrelated to th e seller, the relation ship may be considered  to have influence d the price . An 
investigation on the basis of reasonable doubt is then launched.  
(iii) What is the provision for giving the communication of the above -mentioned 
grounds in writing if the importer so requests (Article 1.2(a))?  
Article 10(I) of Decree 36-11 provides as follows : "If on the basis of the aforementioned 
elements, Customs has doubts as to whether the declared price was affected by the 
relationship, this fact shall be communicated  to the importer ." In other words, Customs does 
not require the importer to request communication of the grounds in writing  but provides them 
of its own accord.  
(iv) How has Article 1.2(b) been implemented?  
Article 10(II) of Decree 36-11 provides as follows : "In responding to a communication of the 
type described in the above paragraph, the importer must provide the customs administration 
with documentary evidence showing that the value was not influenced by the relationship, 
through one of the following means:  
a. An analysis of the circumstances surrounding the sale.  G/VAL/N/2/DOM/1  
 
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 b. The use of test values.  
For the latter test, in determining whether the declared value closely approximates to a test 
value, the following factors should be considered on a case -by-case basis:  
(a) The nature of the good . 
(b) The nature of the industry . 
(c) The time -period of importation ; that is, whether the goods considered were imported 
at or about the same time" . 
2.  How has the provision of Article 4 to allow the import er an option to reverse the 
order of application of Articles 5 and 6 been implemented?  
Even though the importer indeed has the right, under Article 4, to choose the order of 
application of the two methods , this may give rise , except in certain cases of rel ated 
compan ies, to real difficulties  in determining the customs value under Article 6, especially for 
developing countries . Accordingly, the Dominican  Republic formulated a reservation  and the 
value must be deter mined in accordance with Article 5 . Moreover, Article 32 of Decree 36 -11 
provides as follows : 
"Article 4 of the G ATT 1994  Valuation Agreement will apply only when the Directorate -General 
of Customs accepts a request to reverse the order of application of Articles 5 and 6 of that 
Agreement. " 
However, the Dominican Republic has no experience of requests of this kind.  
3.  How has Article 5.2 been implemented?  
It has not been implemented . 
4. How has Article 6.2 been implemented?  
It has not been implemented , except in cases of related companies that have provided 
information  voluntarily.  
5. Questions concerning Article 7:  
(a) What provisions have been made for making value determinations pursuant to 
Article 7?  
The method of last re sort is governed by provisions of the Customs Valuation Agreement  that 
were incorporated into Article 27 of Decree  36-11, which provides as follows : 
"In applying this method, a flexible approach will be taken to the methods set out in Articles  1 
to 6 of the G ATT 1994  Valuation Agreement . However, if a customs value cannot be 
determined by applying those methods, even in a flexible manner, such a value can, as a last 
resort, be determined by applying other reasonable methods involving the use of specialized 
publications on goods prices on the internation al market, provided that these are not 
prohibited under Article 7.2 of the Agreement and they are consistent with the principles and 
general provisions of the Agreement."  
(b) What is the provision for informing the importer of the customs value determined 
under Article 7?  
In the reasonable doubt procedure, the importer is informed of the rejection  of method 1 and 
of the consequent  application of the appropriate  replacement  method, taking account of 
consultations.  G/VAL/N/2/DOM/1  
 
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 (c) Are the prohibitions found in Article 7.2 delineated?  
Article 27 of Decree 36 -11 refers to the prohibitions established in  Article 7.2 of the 
Agreement.  
6. How have the options found in Article 8.2 been handled ? In the case of 
f.o.b.  application, are ex -factory prices also accepted?  
The domestic legislation of the Dominican Republic provides  that all the elements  established 
in Article 8.2 of the Agreement  shall be incorporated  into the customs  value . The assessment 
basis is the f.o.b. price.  
7. Where is the rate of exchange published, as required by Article 9.1?  
The rate of exchange  is established  by the Central Bank of the Dominican Republic . It is 
published  on the websites of the Bank , the Directorate -General of In ternal Revenue  and the 
Directorate -General of Customs.  
8. What steps have been taken to ensure confidentiality, as required by Article 10?  
To ensure the confidentiality required by  Article 10 of the Agreement , technical data protection 
measures have been adopted involving digital  signatures . Furthermore, our domest ic 
legislation – Article 17 of Law 200 -04 concerning free access to public information  – 
establishes limits and exceptions to the obligation on the State and other institutions to 
disclose information on account of preponderant  public interests , namely:  
"(i) Where it is a question of trade -related, industrial , scientific or technical secrets, the 
property of individuals or the State, or restricted or confidential industrial or trade -related 
information from third parties  which  the administration has received owing to  formalities  or 
procedures for obtain ing a permit  or authorization  or any other procedure s and which has 
been supplied for this sole purpose  and the disclosure  of which could cause financial injury "; 
Moreover, Article 18 of Law 200-04 establ ishes limits to access on account of preponderant  
private interests : 
"A request for information made by the parties concerned  may be rejected where it may affect 
preponderant  private interests  and rights . That circumstance shall be understood  to apply in 
the following cases:  
Where personal  data is involved the publication of which could signify an invasion of personal 
privacy . However, the Administration  could supply  this data and information if the applicant 
is able to show in the request  that this information  is in the public  interest  and will contribute 
towards resolving  an ongoing investigation  conducted by an other  public administrati ve body.  
Where access to the requested information  may affect intellectual property  rights , especially 
a private individual 's copyright . 
Where personal data are involved, these must be supplied  only where it has been  recorded 
explicitly and unequivocally that the person affected consents to the supply  of such data or 
where the publication thereof is required by law." 
9. Questions concerning Article 11:  
(a) What rights of appeal are open to the importer or any other person?  
With respect  to the determina tion of customs value , complaints  and appeals against  decisions 
of the customs authorities follow the procedure established  in national law, taking account of 
the terms  of Article 11 of the Agreement ( right of appeal without penalty) . Accordingly, the 
Constitution of the Republic  provides for : G/VAL/N/2/DOM/1  
 
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 (1) Administrativ e appeals : (a) appeal for review ; and (b) appeal  to a higher authority ; 
(2) Judicial appeals : (a) tax administration  appeal and judicial review ; 
(3) In addition, there are pre ventive  measures , which are intended to suspend the effects  
of an administrativ e act (protection of constitutional rights  in relation to taxation 
appeals ), and precautionary measures , which are established  during the protection  
hearing or constitutional proceedings . 
(b) How is he to be informed of his right to further appeal?  
Appellant s are informed of their appeal rights when  they are notified of an administrative  or 
judicial act . 
10. Provide information on the publication, as required by Article 12, of:  
(a) (i) The relevant national laws  
These are publis hed in the Official  Gazette and become binding on e day after their publication . 
They are also published on the institutional  website  and in the mass media.  
(ii) The regulations concerning the application of the Agreement  
These are established  by Presidential  Decree and are published  in the Offi cial Gazette . They 
are also published on the institutional  website  and in the mass media.  
(iii) The judicial decision and administrative rulings of general application relating 
to the Agreement  
The judiciary is responsible for  the publication of  all court decisions on its official website and 
for notification s by bailiffs . 
(iv) General or specific laws being referred to in the rules of implementation or 
application  
Institutional  website  and mass media . 
(b) Is the publication of furt her rules anticipated ? Which topics would they cover?  
No. 
11. Questions concerning Article 13 : 
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective 
legislation?  
Domestic legislation  provides – in Article 30 of Decree 3 6-11 – for the possibility  of 
withdrawing goods subject to provision of a guarantee if, in th e course of determining  the 
customs value, it becomes necessary to delay the final determination of th at value . 
(b) Have additional explanations been laid down?  
Policies and procedures are established  on the institu tional website . There is also a protocol  
for the enforcement and cancellation of bonds . 
12. Questions concerning Article 16 : 
(a) Does the respective national legislation contain a provision requir ing customs 
authorities to give an explanation in writing as to how the customs value was 
determined?  G/VAL/N/2/DOM/1  
 
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 This provision is contained  in Article 6(I) of Decre e 36-11, which states as follows : 
"Upon written request, the importer will be entitled to a written explanation of the method 
used to determine the customs value of the goods. " 
(b) Are there any further regulations concerning an above -mentioned request?  
No. 
13. How have the Interpretative Notes of the Agreement been included?  
Article 14 states as follows : "The notes at Annex I to this Agreement form an integral part of 
this Agreement and the Articles of this Agreement are to be read and applied in conjunction 
with their respective notes . Annexes II and III also form an integral part of th is Agreement."  
Accordingly , the Dominican  Republic  ratified both the Agreement  and its notes . Moreover, 
Article 2 of Decree 36 -11 states as follows : "Customs valuation in the Dominican Republic will 
be governed by : (i) the Agreement on Implementation of Ar ticle VII of the General Agreement 
on Tariffs and Trade, referred to hereinafter as 'the G ATT 1994  Valuation Agreement ' or 'the 
WTO Valuation Agreement ' …". 
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented?  
Chapter IV of Decree  36-11 establishes the elements that are not considered part of the 
customs value, including : 
Article 15 . "Charges for interest under a financing arrangement entered into by the buyer an d 
relating to the purchase of the imported goods will not be regarded as part of the customs 
value, provided that:  
(a) The charges are distinguished from the price actually paid or payable for the goods.  
(b) The financing arrangement was made in writing.  
(c) […] the claimed rate of interest does not exceed the level for such transactions 
prevailing in the country where, and at the time when, the finance was provided."  
Paragraph I. "The foregoing will apply regardless of whether the finance is provided by th e 
seller or another natural or legal person . Furthermore, where appropriate, the above 
requirements will apply in cases where the goods are valued under a method other than 
transaction value."  
15. For those countries applying paragraph 2 of the Decision on  the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, how have the provisions of 
this paragraph been implemented?  
The Dominican Republic applies the  provision of paragraph 2 of Decision 4.1 . Here the value 
of the software must be distinguished from the value of the carrier  medium . 
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