G/VAL/N/2/NIC/2  
4 August  2017 
(17-4236) Page: 1/5 
Comm ittee on Customs Valuation  Original:  Spanish  
 
  INFORMATION ON IMPLEMENTATION AND ADMINISTRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECKLIST OF ISSUES  
NICARAGUA  
The following communication, dated 2 1 July 2 017, is being circulated at the request of the 
delegation  of Nicaragua . 
 
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1. Questions concerning Article 1: 
(a)  Sales between related persons : 
 (i) Are sales between related persons subject to special provisions ? 
There are no special provisions governing sales between related persons ; the requirements 
to be followed are therefore those laid down in the Agreement . 
However,  Article  201 of the Implementing Regulations for the Central American Uniform 
Customs Code  (RECAUCA) provides that,  for the purposes of Article 15(4)(h) of the 
Agreement, persons shall be deemed to be "of the same family" when they are spouses or 
relatives within the fourth degree of consanguinity or second degree of affinity ; and Article  9 
of Law No. 421 ( Customs Valuation Law and Amendments to Law No. 265 Establishing 
Self-Clearance for Imports, Exports and Other Regimes ) provides that two persons shall be 
considered related when they are in a stable de facto  union . 
(ii) Is the fact of intercompany prices prima facie  considered as grounds for 
regarding the respective prices as being influenced ? 
The fact of intercom pany prices is not prima facie  considered as grounds for regarding the 
respective prices as being influenced.  
(iii) What is the provision for giving the communication of the aforementioned 
grounds in writing if the importer so requests ? (Article  1.2(a ))? 
In accordance with Articles  11 and 12 of Decree No. 74-2002 (Implementing Regulations for 
the Customs Valuation Law and Amendments to Law No. 265 Establishing Self -Clearance for 
Imports, Exports and Other Regimes ) and Article  204 of the  Implementing Regulat ions for 
the Central  American Uniform Customs Code  (RECAUCA ), notification s relating  to the 
administrative procedure to establish  the truth or accuracy of the declared customs value , 
including  the questions  that can be  put to the importer to  determine  whether the 
relationship between the buyer and the seller has influenced  the price of the goods , must be 
communicated in writing by the Customs Authority . G/VAL/N/2/NIC/2  
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  (iv) How has Article 1.2(b) been implemented ? 
Article 1.2(b) of the Agreement has been implemented as pro vided for therein . 
(b) Price of lost or damaged goods : 
Are there any special provisions or practical arrangements concerning the 
valuation  of lost or damaged goods ? 
There are no special provisions or practical arrangements concerning the valuation of lost or 
damaged goods . 
2. How has the provision of Article  4 to allow the importer an option to reverse the 
order of application of Articles  5 and 6 been implemented ? 
Article 195 of the Implementing Regulations for the Central  American Uniform Customs Code 
(RECAUCA ) provides that " The order of application of the valuation methods established in 
Articles 5 and 6 of the Agreement shall be reversed, as provided for in Article 4 thereof, only 
when the Customs Authority  grants the request submitted by the importer ". This provision is 
consistent with paragraph 3 of Annex III to the Agreement . 
Article  196 of the RECAUCA establishes the  procedure for request ing a reversal of  the order 
of the valuation methods  set out  in Articles 5 and 6 of the Agreement . 
3. How has Artic le 5.2 been implemented ? 
Article  197 of the  Implementing Regulations for the Central American Uniform Customs Code 
(RECAUCA ) provides that " The valuation method established in Article  5.2 of the Agreement 
may be applied in accordance with the provisions of  this paragraph, whether or not the 
importer so requests ". This provision is consistent with paragraph  4 of Annex III to the 
Agreement . 
4. How has Article  6.2 been implemented ? 
Article 6.2 of the Agreement has been implemented as provided for therein . 
5. Questions concerning Article  7: 
(a) What provisions have been made for making value determinations pursuant to  
Article  7? 
No other specific provisions have been made for making value determinations pursuant to 
Article  7 of the Agreement.  
(b) What is the pro vision for informing the importer of the customs value determined 
under  Article  7? 
The provisions laid down in Article 7 itself . 
(c) Are the prohibitions found in Article  7.2 delineated ? 
The prohibitions found in Article  7.2 of the Agreement  are considered  sufficient to ensure the 
implementation of this provision . 
6. How ha ve the options found in Article 8.2 been handled ? In the case of  
f.o.b.  application, are ex -factory prices also accepted ? 
They have been handled in Article  188 of the  Implementing Regulat ions for the Central 
American Uniform Customs Code (RECAUCA ), which provides that, in addition to the items  G/VAL/N/2/NIC/2  
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  referred to in Article  8.1 of the Agreement, the following shall be included in the 
customs  value : 
(a) the cost of transport of the imported goods t o the port or place of importation ; 
(b) the loading, unloading and handling charges associated with the transport of the 
imported goods to the port or place of importation ; and 
(c) the cost of insurance . 
Customs value is not calculated on the basis of either f.o.b. prices or ex-factory prices . 
7. Where is the rate of exchange published, as required by Article  9.1? 
The rate of exchange is published by the Central Bank of Nicaragua on its website : 
http://www.bcn.gob.ni . 
8. What steps have been taken to ensure confidentiality, as required by Article  10? 
Information provided  under  Article  10 of the Agreement  is treated as confidential public 
information  in accordance with  Article  15(c) of Law No. 621 on Access to Public Info rmation, 
which provides as follows : "Confidential banking information ; trade, industrial, scientific or 
technical secrets belonging to third parties or to the State ; intellectual property ; and 
industrial, commercial or confidential information that the gov ernment has received as the 
result of compliance with a requirement or procedure, without prejudice to the public nature 
of the Intellectual Property Registry, pursuant to the relevant laws ". 
Furthermore, Article 18 of this Law provides that " Government of ficials and employees shall 
be held liable for breach of confidential information" . 
9. Questions concerning Article  11: 
(a) What rights of appeal are open to the importer or any other person ? 
Chapter  I, Title  VIII, of the Implementing Regulations for the C entral American Uniform 
Customs Code (RECAUCA ) establishes the avenues of appeal . An appeal for review  may be 
submitted to the higher authority of the Customs Service . Appeals against final decisions 
reached by this higher authority  are heard by the Custom s and Tax Administrative Tribunal . 
Administrative avenues are then exhaust ed and any further appeals must be made through 
legal channels . 
(b) How is he to be informed of his right to further appeal ? 
In the case of  decisions  by the higher authority of the C ustoms Service and the  Customs and 
Tax Administrative Tribunal , the recipient of the decision is informed of his right to further 
appeal under the terms of the law . 
10. Provide information on the publication, as required by Article  12, of : 
(a) (i) the rele vant national laws ; 
Laws are published in the Official Journal La Gaceta , which is t he official communication tool 
of the  State of the Republic of Nicaragua,  and subsequently on the website of the 
Directorate -General of Customs Services  (DGA): http://www.dga.gob.ni . 
(ii) the regulations concerning the application of the Agreement ; 
Regulations are published in t he Official Journal La Gaceta  and subsequently on the website 
of the Directorate -General of Customs Services  (DGA): http://www.dga.gob.ni . G/VAL/N/2/NIC/2  
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  (iii) the judicial decision s and administrative rulings of general application 
relating to  the Agreement ; 
Administrative rulings of general application relating to the Agreement are publishe d by the  
Directorate -General of Customs Services  (DGA) on its website : http://www.dga.gob.ni . 
Judicial decisions are notified directly to the parties to the proceedings and court ruling s are 
published on the website of  the Judiciary:  http://www.poderjudicial.gob.ni/w2013/default.asp . 
(iv) general or specific laws being referred to in the rules of implementation or  
application : 
The general or specific laws  being referred to in the rules of implementation or application 
are published in the Official Journal La Gaceta  and subsequently on the website of the  
Directorate -General of Customs Services  (DGA).  
Specific  procedures for the implementation and applicatio n of the Agreement  are published 
in "technical circulars" . 
(b) Is the publication of further rules anticipated ? Which topics would they cover ? 
In accordance with Article 150(10) of the Constitution of the Republic of Nicaragua,  the 
law-making process provides for the  subsequent publication of rules and, in turn,  of 
administrative decisions . There are, however, currently no plans for further rules covering 
any specific topics in the field of customs valuation . 
11.  Questions concerning Article 13: 
(a)  How i s the obligation of Article 13 (last sentence) being dealt with in the  
respective  legislation ? 
Pursuant to Article 52 of the Central American Uniform Customs Code (CAUCA) and 
Article  202 of the Implementing Regulations for the Central American Uniform Cust oms Code 
(RECAUCA ), the importer has  the possibility of withdrawing goods  from customs subject to 
guarantee . Provision is made for several types of guarantee . 
(b) Have additional explanations been laid down ? 
The Directorate -General of Customs Services esta blished the procedure for release subject 
to guarantee  in Administrative Ruling s No. 135-2011 and No. 064-2017, as published on its 
website . 
12. Questions concerning Article 16: 
(a) Does the respective national legislation contain a provision requiring cus toms 
authorities to give an explanation in writing as to how the customs value was 
determined ? 
Article  207 of the Implementing Regulations for the Central American Uniform Customs Code 
(RECAUCA ) provides that the importer may request, within three days of the date of 
notification of the determination of the customs value by the Customs Authority , an 
explanation of the method on the basis of which the customs value of his goods was 
determined . The Customs Authority  is required to reply within ten days of the  date on which 
it received the request.  
Both the importer's request and the Customs Authority's reply must be in writing.  G/VAL/N/2/NIC/2  
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  (b) Are there any further regulations concerning an above -mentioned request ? 
There are no further regulations concerning the obligatio n to give an explanation in writing 
as to how the customs value was determined.  
13. How have the Interpretative Notes of the Agreement been included ? 
Article 44 of the Central American Uniform Customs Code (CAUCA) provides that the value 
"… shall be determ ined in accordance with the provisions of the Agreement on 
Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 and of 
the corresponding Chapter of the Implementing Regulations ". 
Furthermore , Article 1 of Law No. 421 ("Customs V aluation Law and Amendments to Law 
No. 265 Establishing Self -Clearance for Imports, Exports and Other Regimes ") provides that 
"The determination of the customs value of imported goods, whether or not they are exempt 
or free from customs duties and other im port taxes, shall be governed by the provisions of 
the Agreement on Implementation of Article VII of the General Agreement on Tariffs and 
Trade 1994, as well as those of this legislation and of applicable national and international 
regulations ". 
14. How ha ve the provisions of the Decision on the Treatment of Interest Charges in 
the Customs Value of Imported Goods been implemented ? 
Article 190 of the Implementing Regulations for the Central American Uniform Customs Code  
(RECAUCA ) and Article 7 of Law No. 421 (Customs Valuation Law and Amendments to Law No. 265 
Establishing Self -Clearance for Imports, Exports and Other Regimes ) provide that interest accrued 
under a financing arrangement entered into by the buyer and relating to the purchase of imported 
goods s hall not be considered as part of the customs value, provided that : 
(a) the interest is distinguished from the price actually paid or payable for the goods ; 
(b) the financing arrangement has been made in writing ; and 
(c) where required, the buyer can demon strate that : 
(i) such goods are sold at the price declared as the price actually paid or payable ; and 
(ii) the claimed rate of interest does not exceed the level for such transactions prevailing 
in the country where, and at the time when, the financing was  provided . 
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 Republic of Nicaragua has not adopted the practice referred to in paragraph 2 of this  
Decision  and therefore  applies  the provisions of  paragraph 1 thereof . 
- For all questions listed above, an indication of the references is requested . 
 Not applicable . 
 
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