G/VAL/N/2/BOL/1  
10 December  2021 
(21-9266) Page: 1/5 
Committee on Customs Valuation  Original:  Spanish  
 
  
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECKLIST OF ISSUES  
PLURINATIONAL STATE OF BOLIVIA  
The following communication, dated 2 6 October  2021, is being circulated at the request of the 
delegation of the Plurinational State of Bolivia.  
 
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1. Questions concerning Article 1:  
(a) Sales between related persons:  
(i) Are sales between related persons subject to special provisions?  
The provisions established in Article 1.1(d) and Article 1.2(a) and (b) of the 
WTO Customs Valuation Agreement apply . These are also found in the national 
legislation, in Directorate Resolution No. R D 01 -012-19 of 2 6 March  2019 
approving the procedure for the determin ation of customs value (GNN -M10). 
(ii) Is the fact of intercompany prices prima facie  considered as grounds for 
regarding the respective prices as being influenced?  
The provisions established  in the WTO Customs Valuation Agreement apply . In 
the event that the relationship is presumed to influence the prices , the 
"circumstances of the comme rcial transaction " are assessed . These aspects are 
also found  in the national legislation, in Directorate R esolution No. RD 01-012-19 
of 26 March  2019 approving the procedure for the determin ation of customs value  
(GNN-M10). 
(iii) What is the provision for giving the communication of the 
aforementioned grounds in writing if the importer so requests 
(Article  1.2(a))? 
Directorate Resolution No. R D 01 -015-21 of 3 1 May 2 021 approv ing the 
Regulations on the import ation for consumption regime ( code M-G-GNN/UEP/R1, 
version 1 ) and Administrative Resolution No. RAPE 01 -029-16 
of 30 December  2016 approving the penalty and determination procedure, 
establish  the time limits and formalities for informing the importer of the 
comments made during  the customs value  control . G/VAL/N/2/BOL/1  
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  (iv) How has Article 1 .2(b)  been implemented?  
The provisions established  in the WTO Customs Valuation Agreement apply . In 
the event that the relationship is presumed to influence the prices , the 
"circumstances of the commercial  transaction " are assessed, pursuant to 
Directorate Resolution No. R D 01 -012-19 of 2 6 March 2 019 approving the 
procedure for the determin ation of customs value (GNN-M10). 
(b) Price of lost or damaged goods:  
Are there any special provisions or practical arrangements concerning the valuation 
of lost or damaged goods?  
The p rovisions established in the Andean Community Regulations, Resolution  1456 
of 28 February  2012, "Customs valuation s pecial cases ", apply, since Bolivia is a member of 
the Andean Community.  
2. How has the provision of Article 4 to allow the importer an option to reverse the 
order of application of Articles 5 and 6 been implemented?  
This provision of Article 4 ha s not been implemented , since no importer has requested  it. 
3. How has Article 5 .2 been implemented?  
The provisions of Article 5 .2 have not been implemented, since no importer has requested  it. 
4. How has Article 6 .2 been implemented?  
The provisions of Article 6 .2 have not been implemented.  
5. Questions concerning Article 7:  
(a)  What provisions have been made for making value determinations pursuant to 
Article  7? 
Directorate Resolution No. R D 01-012-19 of 26 March 2 019 approving the procedure for the 
determination of customs value (GNN -M10) and Directorate Resolution  No. RD 02-006-19 of 
26 March 2 019 approving the procedure for the use of reference prices (GNN-M10, version 1 ), 
provide for mandatory consideration of Article  7 when determining the customs value.  
(b) What is the provision for informing the importer of the customs value determined 
under Article 7?  
Directorate Resolution No. R D 01-015-21 of 3 1 May 2 021 approving the Regulations on the 
import ation for consumption regime (code: M-G-GNN/UEP/R1, version 1 ) and Administrative 
Resolution No. RAPE 01 -029-16 of 3 0 December 2 016 approv ing the penalty and 
determination procedure, set out the formalities for informing the importer of the grounds for 
applying the customs valuation  method . 
(c) Are the prohibitions found in Article 7 .2 delineated?  
Directorate Resolution No. R D 01-012-19 of 26 March 2 019 approving the procedure for the 
determination of customs value (GNN -M10) and Directorate Resolution  No. RD 02-006-19 of 
26 March 2 019 approving th e procedure for the use of reference prices (GNN - M10, v ersion 
1), stipulate  compliance with the prohibitions found  in Article 7.2 of the WTO Customs 
Valuation Agreement when determining the customs value.  G/VAL/N/2/BOL/1  
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  6. How have the options found in Article 8 .2 been handled ? In the case of f.o.b.  
application , are ex -factory prices also accepted?  
The General Customs Law (No. 1990 of 2 8 July 1 999), Directorate 
Resolution  No. RD 01-012-19 of 26 March 2 019 approving the proced ure for the determination 
of customs value (GNN -M10) and Directorate Resolution No. R D 01-010-09 of 2 1 May 2 009 
approv ing the format and instructions for completi ng the Andean declaration of value, 
establish procedures for handling commercial transactions under f.o.b. terms of delivery.  
7. Where is the rate of exchange published, as required by Article 9.1?  
Article 20 of t he Regulations implementing the General Customs Law, approved by Supreme 
Decree  No. 25870 of 1 1 August 2 000, provides for the dissemination and use of the exchange 
rate issued by the Central Bank of Bolivia.  
8. What steps have been taken to ensure confidentiality, as required by Article 10?  
Article 67 of the Bolivian Tax Code (Law No. 2492 of 2 August 2 003) guarantees the 
confidentiality of tax information, even establishing penalties in this respect.  
9. Questions concerning Article 11:  
(a) What right of appeal is open to the importer or any other person?  
The Bolivia n Tax C ode (Law No. 2492 of 2 August 2 003), the General Customs Law (No. 1990 
of 28 July 1 999), Directorate R esolution No. R D 01-015-21 of 3 1 May 2 021, approving the 
Regulations on the importation for consumption regime (code: M-G-GNN/UEP/R1, version 1 ) 
and Administrative Resolution No. RAPE 01-029-16 of 3 0 December 2 016 approving the 
penalty and determination procedure, establish the importer s' right to lodge appeals if they 
do not agree  with what is determined by  the National Customs Administration . 
(b) How is he to be informed of his right to further appeal?  
The Bolivian Tax Code  (Law No. 2492 of 2 August 2 003) establishes  the formalities and time 
limits for appellant s to lodge any appeal s. 
10. Provide information on the publication, as required by Article 12, of:  
(a) (i) the relevant national laws;  
(ii) the regulations concerning the applic ation of the Agreement;  
(iii) the judicial decision and administrative rulings of general application relating  
to the Agreement;  
(iv) general or specific laws being referred to in the rules of implementation  or 
application . 
National laws and decrees are published in the Official Journal of the Plurinational  State  of 
Bolivia . The regulations and administrative rulings concerning  the application  of the 
Agreement are published on the website  of the N ational Customs Administratio n. 
  G/VAL/N/2/BOL/1  
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  (b) Is the publication of further rules anticipated ? Which topics would  they cover?  
The National Customs Administration  is in the process of drafting regulations  on valuation , 
which will establish  specific clarifications on the application of customs valuation methods, as 
provided for in the WTO Customs Valuation Agreement and the Andean Community 
regulations.  
11. Questions concerning Article 13:  
(a) How is the obligation of Article 13 (last sentenc e) being dealt with in the respective 
legislation?  
Directorate Resolution No. R D 01-015-21 of 3 1 May 2 021 approving the Regulations on the 
import ation for c onsumption regime ( code: M-G-GNN/UEP/R1, version 1 ), Directorate 
Resolution No. R D 01 -023-16 of 2 5 November 2 016 approving the procedure for the 
management of tax and performance guarantees issued by financial and insurance entities  
(USO  - TR05) and Administrative Resolution No. RAPE 01-029-16 of 3 0 December  2016 
approving the penalty and determination procedure, establish  the formalities for the 
submission of guarantee  vouchers . 
(b) Have additional explanations been laid down?  
There are no explanations other than  those already established in the Resolutions referred to 
in paragr aph (a) of  the reply to question 11.  
12. Questions concerning Article 16:  
(a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was 
determined?  
The Bolivia n Tax C ode (Law No. 2492 of 2 August 2 003), the General Customs Law (No. 1990 
of 28 July 1999), Directorate R esolution No. R D 01-015-21 of 3 1 May 2 021, approving the 
Regulations on the importation for consumption regime (code: M-G-GNN/UEP/R1, version 1 ) 
and Administrative Resolution No. RAPE 01-029-16 of 3 0 December 2 016 approv ing the 
penalty and determination procedure, make it mandatory for administrative acts to contain 
facts, data  and circumstances justifying the method used when determining the customs 
value.  
(b) Are there any further regulations concerning an above -mentioned request?  
There are no  further  regulation s. 
13. How have the Interpretative Notes of the Agreement been include d? 
As an integral part of the WTO Customs Valuation Agreement , these have been incorporated 
through  Law No. 1637 of 5 July 1 995, the Single Article of which provides as follows : 
"In accordance with Article 59 (12) of the Political Constitution of the State, the Final Act of 
the Uruguay Round establish ing the World Trade Organization (WTO) and incorporat ing the 
results of the Multilateral Trade Negotiations under the General Agreement on Tariffs and 
Trade (GATT)  is hereby approved and ratified ; signed by Bolivia on the occasion of the 
Ministerial Meeting held in Marrakesh , 12-15 April 1 994".  
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been im plemented?  
The provisions of Decision No. 3.1 of the Committee on Customs Valuation  have not been 
implemented , since the case in question has not arisen . G/VAL/N/2/BOL/1  
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  15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, how have the provisions of 
this paragraph been implemented?  
As the National Customs Administration is in the process of drafting regulations on customs 
valuation, it is expected that it will decide whether or not to include the provisions  of 
paragraph  2 of Decision 4 .1 on customs value  control . 
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