WORLD TRADE  
ORGANIZATION   
G/VAL/W/5/Rev.22 
19 October 2012 
 (12-5702) 
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 Secretariat
1 
 
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 Decision on th e Valuation of Carrier Media Bearing Software for 
Data Processing Equipment adopted by the Commit tee (G/VAL/5) requires th ose Members adopting the 
practice referred to in para graph 2 of the Decision to notify the Committee of the date of its application.  
This document updates the list information receiv ed from Members pursuant to these provisions.  
 
2. This list has been modified to include the da tes that have been notified by Members pursuant to 
the Decision on Interest Charges, as well as new information from Peru and the Russian Federation. 
 
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 November 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. China G/VAL/N/3/CHN/1 
(11 December 2003) G/VAL/N/3/CHN/1  
8. Costa Rica G/VAL/N/3/CRI/1 
(5 September 2000)    
                                                      
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO. 
2 Documents beginning with "VAL" are GATT docu ments issued under the Tokyo Round Committee 
on Customs Valuation.  The table reflects the situatio n as of the date of circulation of this report. G/VAL/W/5/Rev.22 
Page 2  
 
  Member Decision on 
Interest Charges2 
(Dated from which applied) Decision on Carrier Media Bearing Software2 
Applying Paragraph 2 Information on Other 
Practices 
9. Croatia G/VAL/N/3/HRV/1 
(30 November 2000) G/VAL/N/3/HRV/1  
10. Cuba G/VAL/N/3/CUB/1 
(2 November 2000) G/VAL/N/3/CUB/1  
11. 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  
12. Hong Kong, China VAL/9 
(No date  indicated)3  VAL/11 
13. Indonesia G/VAL/N/3/IDN/1 
(No date indicated)4   
14. Israel G/VAL/N/3/ISR/1 
(1 January 1998) G/VAL/N/3/ISR/1  
15. Japan VAL/9 
(1 January 1981) VAL/11/Add.3  
16. Jordan G/VAL/N/3/JOR/1 
(1 August 2000) G/VAL/N/3/JOR/1  
17. Kenya G/VAL/N/3/KEN/1 
(1 January 2000) G/VAL/N/3/KEN/1  
18. Korea, Rep. of VAL/2/Rev.2/Add.1 
(No date indicated)  VAL/2/Rev.2/Add.1 
19. Kyrgyz Republic G/VAL/N/3/KGZ/1 
(3 September 1998) G/VAL/N/3/KGZ/1  
20. Lesotho VAL/2/Rev.2/Add.2 
(1983)  VAL/2/Rev.2/Add.2 
21. Mexico VAL/2/Rev.2/Add.8 
(No date indicated)  VAL/2/Rev.2/Add.8 
22. Moldova, Rep. of G/VAL/N/3/MDA/1 
(27 October 2000) G/VAL/N/3/MDA/1  
23. New Zealand VAL/9 
VAL/1/Add.12/Suppl.1 
(1 July 1984) VAL/M/17, para. 32  
24. Norway VAL/9/Add.2 
VAL/1/Add.11/Suppl.2 
(12 October 1982)  VAL/M/10 para. 12 
25. Oman G/VAL/N/3/OMN/1 
(9 November 2000) G/VAL/N/3/OMN/1  
26. Panama G/VAL/N/3/PAN/1 
(20 October 1997) G/VAL/N/3/PAN/1  
27. Peru  G/VAL/N/3/PER/1  
G/VAL/N/3/PER/2  
28. Russian Federation G/VAL/N/3/RUS/1 
(18 July 2004) 
 G/VAL/N/3/RUS/1  
29. Saudi Arabia, 
Kingdom of G/VAL/N/3/SAU/1 
(11 December 2005) G/VAL/N/3/SAU/1  
30. Chinese Taipei G/VAL/N/3/TPKM/1 
(3 May 1999) G/VAL/N/3/TPKM/1  
                                                      
3 Hong Kong, China 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.  G/VAL/W/5/Rev.22 
 Page 3 
 
 
  Member Decision on 
Interest Charges2 
(Dated from which applied) Decision on Carrier Media Bearing Software2 
Applying Paragraph 2 Information on Other 
Practices 
31. Singapore G/VAL/N/3/SGP/1 
(No date indicated)5 G/VAL/N/3/SGP/1 G/VAL/N/3/SGP/1 
32. South Africa VAL/9/Add.1 
(1 July 1983) VAL/11  
33. Tanzania G/VAL/N/3/TZA/1 
(1 January 2001) G/VAL/N/3/TZA/1  
34. Thailand G/VAL/N/3/THA/1 
(8 September 2004)   
35. Turkey G/VAL/N/3/TUR/1 
(February 2000) G/VAL/N/3/TUR/1  
36. The Former 
Yugoslav Republic of 
Macedonia G/VAL/N/3/MKD/1 
(1 April 2000) G/VAL/N/3/MKD/1  
37. Ukraine G/VAL/N/3/UKR/1 
(20 March 2006) G/VAL/N/3/UKR/1  
38. 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  
39. Zimbabwe VAL/2/Rev.2/Add.5 
(No date indicated)  VAL/2/Rev.2/Add.5 
 
__________ 
 
                                                      
5 Singapore indicated that it will apply the Decision "on the same day when the Customs (Valuation) 
(Import Duty) Regulations come into operation".