G/VAL/Q/NAM/1  
 
14 October  2021 
(21-7769) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
  
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
QUESTIONS  FROM THE UNITED STATES TO NAMIBIA  
REGARDING DOCUMENT S G/VAL/ N/1/NAM /1 AND G/VAL/N/2/NAM/1  
NAMIBIA  
The following communication, dated 12 October 2021, is being circulated at the request of the 
delegation of the United States.  
 
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The United States would like to thank Namibia for providing its responses to the Checklist of Issues 
in G/VAL/N/2/NAM/1 on 8 December  2020.   
The United States requests responses to the following questions on the Checklist responses in 
G/VAL/N/2/NAM/1, as w ell as on the Customs and Excise Act, 1998 (Act No. 20 of 1998), notified in 
G/VAL/N/1/NAM/1 on 16 June 1999.  
G/VAL/N/2/NAM/1 : 
  
1. Question 1(a)(i): Could Namibia confirm whether the tests set forth in Section 76(3)(b) of 
the Act are to be used at the initiative of the importer and only for comparison purposes in 
accordance with Article 1.2(c) of the WTO Customs Valuation Agreement (CVA)?  
 
2. Question 1(a)(iii): Section 76(3) of the Act does not appear to provide that if the customs 
administration has grou nds for considering that the relationship influenced the price, it must 
communicate its grounds to the importer in writing if the importer so requests in accordance 
with Article 1.2(a) of the CVA.  Could Namibia identify which provision(s) of the Act 
implement(s) Article 1.2(a) of the CVA?  
 
3. Question 1(b): Does Namibia intend to adopt additional measures concerning the valuation 
of lost or damaged goods?  If so, when would they be expected to be finalized?   
 
4. Question 5(b): Could Namibia identify which pr ovision(s) in its legislation provides for 
informing the importer of the customs value determined under Article 7?  
 
5. Question 7: Could Namibia specify where the rate of exchange is published? Is it posted 
online?  With respect to Article 9.2 of the CVA, is t he conversion rate to be used that in effect 
at the time of exportation or the time of importation?  
 
6. Question 8: Could Namibia provide us with a link to, or the text of, Section 4A of the Act?  
 
7. Question 9(a): Could Namibia provide us with a link to, or the  text of, Sections 44(5), 51(8), 
67(5), and 101(2) of the Act?  
 G/VAL/Q/NAM/1  
 
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  8. Question 9(b): Article 11.3 of the CVA provides that the appellant must be informed of any 
rights of further appeal.  Please indicate how and when Namibia intends to implement 
Article  11.3 of t he CVA.  
 
9. Question 11(a): Could Namibia provide us a link to, or the text of, Sections 17(1), 18(5), 
21(1), 41(2), 64(3), 68(1), and 110(3) of the Act?  
 
10. Question 12:  Is an appeal required in order to receive an explanation in writing as to how 
the customs v alue of an imported good was determined?   
 
11. Question 13: Are the Valuation Training Manual and the Standard Operating Procedures 
binding documents? We note that Article 14 of the CVA states that the Interpretative Notes 
at Annex I and the notes in Annexes I I and III form an integral part of the CVA, and that 
the articles of the CVA are to be read and applied in conjunction with their respective notes.  
 
12. Question 14: It is unclear whether Article 77(2)(b)(vi) of the Act fully implements Decision 
3.1 on the Treatment of Interest Charges in the Customs Value of Imported Goods.  If 
Namibia applies the Decision, please provide the appropriate notification of the date 
implementation began.   
 
13. Question 15: Does Namibia have plans to implement paragraph 2 of the Deci sion on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment?  If so, when is 
implementation expected?   
 
G/VAL/N/1/NAM/1 : 
 
14. Article 75(4): Could Namibia clarify how the Commissioner determines the value of the 
imported merchandise?  
 
15. Article 76(7)(a): Are usual costs of transport and insurance and associated costs incurred 
within Namibia deducted from the sale price in the country of importation in accordance with 
Article 5.1(a)(ii) of the CVA?  
 
16. Article 76(7)(a)(ii): In accordance with  Article 6 of the CVA, all of the listed deductions are 
deducted from the sales price in the country of importation.  As such, the conjunctive word 
should be "and" rather than "or" between these clauses.  
 
17. Article 77(1)(c): Could Namibia indicate whether pa yments made by the buyer for the right 
to distribute or resell the imported goods are not added to the price actually paid or payable 
for the imported goods if they are not a condition of the sale for export to the country of 
importation of the imported go ods in accordance with Interpretative Note to Article 8, 
Paragraph 1(c)(2)?  
 
18. Could Namibia identify which provision(s) implements Article 8.1(b)(iii) of the CVA?  
 
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