G/VAL/W/261  
 
18 May 2015  
(15-2576)  Page: 1/2  
Committee on Customs Valuation  Original: English  
 
 NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
NICARAGUA  
Questions from the United States to Nicaragua 
regarding G/VAL/N/1/NIC/1 and G/VAL/N/2/NIC/1 
The following submission, dated 11 May 2015, is bein g circulated at the request of the delegation 
of the United States.  
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The United States would like to thank Nicaragua for its notification on its customs valuation 
legislation, contained in documents G/VAL/N/1/N IC/1 and G/VAL/N/2/NIC/1.   Having reviewed 
this notification, we have the following questions:   
Annex to Resolution No. 224-2998 
Regulations of the Central American Un iform Customs Code (G/VAL/N/1/NIC/1) 
 Article 3 refers to the use of reference prices as the basis for reasonable doubt.  How does 
Nicaragua ensure that reference prices are not used as the basis for determining customs 
value? 
 Article 189:  Article 8(3) of the CVA provides that additions to the price actually paid or 
payable must be made only on the basis of objective and quantifiable data.  Could Nicaragua 
please explain Article 189, which provides that, for costs of insurance, the rates are provided 
by the Customs Service, in light of Article 8(3) of the CVA?  
 Article 193:  It appears that valuation under the CVA is not being applied to re-imported 
goods, and a separate customs valuation method is being used.  Could Nicaragua please 
explain why? 
 Articles 195 and 196:  We are concerned with th e requirement that an importer's request to 
reverse the order of Articles 5 and 6 of the CVA is subject to customs approval.  
Could Nicaragua explain the requirement for customs approval under Articles 195 and 196, given that Article 4 of the CVA provides that th e order of application of Articles 5 and 6 shall 
be reversed at the request of the importer?   
 Article 197:  Article 197 states that "the valuation method prescribed in paragraph 2 of 
Article 5 of the Agreement may be applied in accordance with the provisions of that paragraph, whether or not the importer so requests."  Could Nicaragua explain this 
provision, given that Article 5.2 of the CVA states  that this option is available if the importer 
requests it?   
 Article 206:  Could Nicaragua please indicate which provisions of the CVA, if any, paragraphs 
(a)-(e) of this article implement?  G/VAL/W/261 
 
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   Article 212:  Could Nicaragua please indicate which provision of the CVA, if any, 
paragraph (d) implements? 
 Article 213:  Could Nicaragua please indicate the purpose of the value database established 
under this Article?  We are greatly concerned about the suitability of the sources referenced 
in this Article, and the use of such information.  We note that reference pricing for valuation 
purposes is prohibited by Article 7 of the CV A.  We request further information about the 
database, including the types of information collected, the verification of such information 
and sources, and how and when the database will be used by Nicaragua.   
Information on Implementation and Admini stration of the Agreement on Customs 
Valuation (G/VAL/N/2/NIC/1) 
 Question 5(c):   We note that Nicaragua indicated that the provisions of Article 7.2 of the 
CVA are not delineated in any specific provision.  How does Nicaragua plan to implement this 
Article? 
 Question 12(a):  Can Nicaragua confirm that the explanation provided by the Customs 
Authority in response to an importer's request must be in writing?  
 Question 15:  We note Nicaragua's response that it has not adopted Decision 4.1.  
Does Nicaragua intend to adopt Decision 4.1 pertaining to the customs valuation of carrier 
media bearing data or instructions for use in data processing equipment? 
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