. /.   WORLD TRADE  
ORGANIZATION  G/VAL/W/201 
3 February 2011 
 (11-0530) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CUSTOMS  
VALUATION AGREEMENT 
 
Follow-up questions from the United States to Bahrain and Cambodia
 
 
 
 The following communication, dated 27 January 2011, is circulated at the request of the 
delegation of the United States.  
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Questions to Bahrain
 
  The United States would like to thank Bahrain for its responses to their questions, dated 5 
May 2010, contained in G/VAL/W/191.  In respon se to the information received in G/VAL/W/191, 
we kindly request further clarification on Ba hrain's customs valuation legislation.   
 1. In G/VAL/W/191, Bahrain references a 2008 version of the GCC common customs law, 
which contains provisions relevant to customs valuation.  We therefore request that this 
version be officially notified to this Committe e, by Bahrain, as well as any other members 
implementing such legislation. 
 2. Please also confirm whether the 2008 version of  the GCC common customs law replaces the 
previously notified 2003 version.   
 3. With regards to Article 61, which appears to provide that a Committee may seek assistance of 
experts in reviewing a customs officials' valuation decision, Bahrain indicated that it may 
consult with the Bahrain Chamber Of Commerce,  Bahrain Businessman Society, and Bahrain 
Clearing Agent Society.   
 
a. Please explain the circumstances in which the review Committee would need to 
consult with parties outside of the govern ment with regard to customs valuation 
decisions.  
 
b. In consulting such experts outside of the government, how does the Government 
ensure that information remains confiden tial in accordance with Article 10 of the 
Customs Valuation Agreement?   
 4. Based on the response to question 3 of G/VAL/W /191, under Article 62, a dispute between 
the owner of the goods and the Director reviewing the decision of the competent customs officer is referred to the Director General of Inspection and Clearing, who may refer the dispute to the Valuation Committee for decision.  
 
a. Does the Director General have discreti on over which valuation cases to refer?  G/VAL/W/201 
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b. How does the Director General determine which cases should be referred to the 
Valuation Committee? 
 5. Finally, we request additional clarification rega rding the Fourth Method, Deductive Value.  In 
reviewing the GCC common customs law of 2008, Clause VI on Deductive Value does not 
appear to address the costs and charges referred to  in paragraph 2 of Article 8 of the CVA.  In 
applying the Deductive method, does Bahrain take into account such costs and charges?  If so, 
where in the GCC customs law can this provision be found? 
 
Questions to Cambodia
 
 1. We appreciate Cambodia's response to Question 3 of G/VAL/W/195, indicating that 
Cambodia may consider removing the phrase "on beha lf of the person," which is contained in 
the definitions of "identical goods" and "sim ilar goods" in the Prakas on Customs Valuation 
of Imported Goods.  We believe  that deletion of this phrase is necessary since the current 
wording seems to allow for someone other th an the person who produced the goods being 
valued to produce goods considered to be identical or similar.  Please indicate when 
Cambodia might consider the possibility of rem oval of the phrase "on behalf of the person". 
 2. We continue to have some concerns regard ing Praka 32 of Cambodia's customs valuation 
legislation, which appears to provide for th e use of valuation methods other than those 
contained in the WTO Customs Valuation Agre ement, for certain goods that Cambodia deems 
as sensitive or high risk goods.  Cambodia's reply to question 5 in G/VAL/W/195 states that this is a transitional provision, providing customs with some flexibility in the implementation of the Agreement. 
 
a. When does Cambodia envision the e nd of this transition period? 
 
b. How does Cambodia consider this to be c onsistent with its commitment to fully 
implement the Customs Valuation Agreement by January 1, 2009? 
 
3. In response to Question 5 of G/VAL/W/195, Cambodia indicates that with respect to 
petroleum products, Cambodia is "on the way to consider possible options to implement the 
Agreement on these products based on the intern ational good practice in the region."  Please 
clarify the meaning of the phrase "based on th e international good practice in the region."  
Does this refer to the use of reference pricing?   If so, how does Cambodia consider this to be 
consistent with its commitment to full y implement the CVA by January 2009?  
 4. Finally, please indicate when Cambodia will be  submitting its responses to the Checklist of 
Issues to the WTO Secretariat. 
  
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