G/VAL/W/5/Rev.26  
 
21 October  2016 
(16-5775) Page: 1/3 
Committee on Customs Valuation    
 
 INFORMATION ON THE A PPLICATION OF THE DE CISIONS ON THE TREAT MENT  
OF INTEREST CHARGES IN THE CUSTOMS VALUE  OF IMPORTED GOODS  
AND ON THE VALUATION  OF CARRIER MEDIA BEA RING SOFTWARE  
FOR DATA PROCESSING EQUIPMENT  
NOTE BY THE SECRETAR IAT1 
Revision  
1. The Deci sion 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 Decision on the Valuation of Carrier Me dia 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 application.  This document updates the  list of notifications received from Members 
pursuant to these provisions.  
2. This list has been modified to include notifications received from  Montenegro,  South Africa and 
Sri Lanka . 
Member  Decision on  
Interest Charges2 
(Dated 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 No vember 1981)   VAL/11  
4. Brazil  G/VAL/N/3/BRA/1  
(1 March 1998)  G/VAL/N/3/BRA/1   
5. Brunei Darussalam  G/VAL/N/3/BRN/1  
(Does not apply the Decision)   G/VAL/N/3/BRN/1  
6. Canada  VAL/9/Add.5  
VAL/1/Add.17/Suppl.1  
(1 January 1985)  VAL/11/Add.4  
VAL/1/Add.17/Suppl.2   
7. Chile G/VAL/N/3/CHL/2  
(14 March 2006)  G/VAL/N/3/CHL/1   
8. China  G/VAL/N/3/CHN/1  
(11 December 2003)  G/VAL/N/3/CHN/1   
9. Colombia   G/VAL/N/3/COL/1   
10. Costa Rica  G/VAL/N/3/CRI/1  
(5 September 2000)    
11. Cuba G/VAL/N/3/CUB/1  
(2 November  2000)  G/VAL/N/3/CUB/1   
12. Ecuador  G/VAL/N/3/ECU/1  + 
G/VAL/N/3/ECU/1/ Corr.1  
(30 October  1992)    
                                                
1 This document has been prepared under the Secretar iat'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 report.  Documents beginning with 
"VAL" refer to GATT d ocuments that were issued under the Tokyo Round Committee on Customs Valuation.   G/VAL/W/5/Rev.26  
 
- 2 - 
 
  Member  Decision on  
Interest Charges2 
(Dated from which applied)  Decision on Carrier Media Bearing Software2 
Applying Paragraph  2 Information on Other 
Practices  
13. 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   
14. Hong Kong, China  VAL/9  
(No date indicated)3  VAL/11  
15. Indonesia  G/VAL/N/3/IDN/1  
(No date indicated)4   
16. Israel  G/VAL/N/3/ISR/1  
(1 January 1998)  G/VAL/N/3/ISR/1   
17. Japan  VAL/9  
(1 January 1981)  VAL/11/Add.3   
18. Jordan  G/VAL/N/3/JOR/1  
(1 August 2000)  G/VAL/N/3/JOR/1   
19. Kazakhstan  G/VAL/N/3/KAZ/2  
(23 October 201 5) G/VAL/N/3/KAZ/1  
  
20. Kenya  G/VAL/N/3/KEN/1  
(1 January 2000)  G/VAL/N/3/KEN/1   
21. Korea, Rep. of  VAL/2/Rev.2/Add.1  
(No date indicated)   VAL/2/Rev.2/Add.1  
22. Kyrgyz Republic  G/VAL/N/3/KGZ/1  
(3 September 1998)  G/VAL/N/3/KGZ/1   
23. Lesotho  VAL/2/Rev.2/Add.2  
(1983)   VAL/2/Rev.2/Add.2  
24. Macao, China  G/VAL/N/2/MAC/15 G/VAL/N/3/MAC/25  
25. Mexico  VAL/2/Rev.2/Add.8  
(No date indicated)   VAL/2/Rev.2/Add.8  
26. Moldova, Rep. of  G/VAL/N/3/MDA/1  
(27 October 2000)  G/VAL/N/3/MDA/1   
27. Montenegro  G/VAL/N/3/MNE/1  
(1 April 2003)    
28. New Zealand  VAL/9  
VAL/1/Add.12/Suppl.1  
(1 July 1984)  VAL/M/17 , para. 32   
29. Norway  VAL/9/Add.2  
VAL/1/Add.11/Suppl.2  
(12 October 1982)   VAL/M/10 para. 12  
30. Oman  G/VAL/N/3/OMN/1  
(9 November 2000)  G/VAL/N/3/OMN/1   
31. Panama  G/VAL/N/3/PAN/1  
(20 October 1997)  G/VAL/N/3/PAN/1   
32. Peru  G/VAL/N/3/PER/1  
G/VAL/N/3/PER/2   
33. Russian Federation  G/VAL/N/3/RUS/1  
(18 July 2004)  G/VAL/N/3/RUS/1   
34. Saudi Arabia, 
Kingdom of  G/VAL/N/3/SAU/1  
(11 December 2005)  G/VAL/N/3/SAU/1   
35. Singapore  G/VAL/N/3/SGP/1  
(No date indicated)6 G/VAL/N/3/SGP/1  G/VAL/N/3/SGP/1  
36. South Africa  VAL/9/Add.1  
(1 July 1983)  VAL/11  
G/VAL/N/3/ZAF/1   
37. Sri Lanka  G/VAL/N/3/LKA/2  
(2 January 2012)  G/VAL/N/3/LKA/1  
  
38. Chinese Taipei  G/VAL/N/3/TPKM/1  
(3 May 1999)  G/VAL/N/3/TPKM/1   
39. Tanzania  
 G/VAL/N/3/TZA/1  
(1 January 2001)  G/VAL/N/3/TZA/1   
40. Thailand  G/VAL/N/3/THA/1  
(8 September 2004)    
                                                
3 Hong Kong, China notified that it does not levy customs duties. Therefore, it has no laws, regulations, 
or administrative procedures 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 laws, regulations, or 
administrative procedures fo r valuing goods for customs purposes.  
6 Singapore indic ated that it will apply the Decision "on the same day when the Customs (Valuation) 
(Import Duty) Regulations come into operation".  G/VAL/W/5/Rev.26  
 
- 3 - 
 
  Member  Decision on  
Interest Charges2 
(Dated from which applied)  Decision on Carrier Media Bearing Software2 
Applying Paragraph  2 Information on Other 
Practices  
41. Turkey  G/VAL/N/3/TUR/1  
(February 2000)  G/VAL/N/3/TUR/1   
42. The Former 
Yugoslav Republic of 
Macedonia  G/VAL/N/3/MKD/1  
(1 April 2000)  G/VAL/N/3/MKD/1   
43. Ukraine  G/VAL/N/3/UKR/1  
(20 March 2006)  G/VAL/N/3/UKR/1   
44. Uruguay  G/VAL/N/3/URY/2  
(19 November  2008)  G/VAL/N/3/URY/1   
45. 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   
46. Zimbabwe  VAL/2/Rev.2/Add.5  
(No date indicated)   VAL/2/Rev.2/Add.5  
 
__________