WORLD TRADE  
ORGANIZATION  G/VAL/W/186 
20 October 2009 
 
 (09-5166) 
Committee on Customs Valuation  
  
 
FIFTEENTH ANNUAL REVIEW OF  THE IMPLEMENTATION AND 
OPERATION OF THE AGREEM ENT ON IMPLEMENTATION 
OF ARTICLE VII OF THE GENERAL AGREEMENT 
ON TARIFFS AND TRADE 1994 
 
Background Working Document by the Secretariat
 
   This working document is circulated by the Secr etariat in preparation fo r the fifteenth annual 
review of the implementation a nd operation of the Agreement on Im plementation of Article VII of 
the General Agreement on Tariff s and Trade 1994 (the Agreement), to be conducted at the 
forthcoming meeting on 26 October 2009.  As indicated in the text below, this document will have to 
be updated in light of the discussion at that meeting in order to give a full picture of the developments 
in the Committee duri ng the current year. 
 
_______________ 
 
  Article 23 of the Agreement provides that "the Committee shall review annually the 
implementation and operation of this Agreement taking into ac count the objectives thereof". 
 
 The main objectives of the Agreement ar e those listed in the General Introductory 
Commentary.  The annual review of the Committ ee should cover the impl ementation and operation 
of the Agreement in the light of its objectives and specific obligations. 
 G/VAL/W/186 
Page 2  
 
   The contents of this document are as follows: 
  Page
 
I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND 
OBSERVER STATUS ..............................................................................................................3  
(a) WTO Members (153).............................................................................................................. ....3 
(b) Delayed Application and Reservations .......................................................................................4  
(i) Article 20.1 (delayed application of the provisions of the Agreement).......................................4  
(ii) Article 20.2 (delayed application of the computed value method)..............................................4  
(iii) Annex III, paragraph 1 (extension of the five-year delay period)...............................................4  
(iv) Annex III, paragraph 2 (reservation concerning minimum values)(1) .......................................4  
(v) Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of 
Articles 5 and 6) (53) ......................................................................................................... .........4  
(vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the 
importer so requests) (51)..................................................................................................... ......5  
(c) Observer Govern ments (30)...................................................................................................... ..5 
(d) Observer International Organizations (6)....................................................................................5  
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION ......................5  
III. MEETINGS OF THE COMMITTEE.....................................................................................6  
IV. NATIONAL LEGISLATION PRESENTED .........................................................................6  
(a) Texts of national legislation .................................................................................................. ......6  
(b) Checklist of issues............................................................................................................ ...........6  
(c) Examination of national legislation............................................................................................ .6 
(d) Information on the application of the Committee Decisions ......................................................6  
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE 
TEXT OF  THE AGREEMENT..............................................................................................7  
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE......................................................7  
VII. TECHNICAL ASSISTANCE ..................................................................................................7  
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT..........................7  
IX. PRESHIPMENT INSPECTION..............................................................................................7  
X. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION ...................................................................................................................... ......7
 
XI. CONSULTATION AND DISPUTE SETTLEMENT............................................................8  
XII. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS.................................8  
ANNEX I........................................................................................................................ .........................9  
  G/VAL/W/186 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
(a) WTO Members (153) 
Albania Georgia Nigeria 
Angola Germany Norway 
Antigua and Barbuda Ghana Oman Argentina Greece Pakistan 
Armenia Grenada Panama 
Australia Guatemala Papua New Guinea Austria Guinea Bissau Paraguay 
Bahrain Guinea, Rep. of Peru 
Bangladesh Guyana Philippines Barbados Haiti Poland 
Belgium Honduras Portugal 
Belize Hong Kong, China Qatar Benin Hungary Romania 
Bolivia Iceland Rwanda 
Botswana India Saint Kitts and Nevis 
Brazil Indonesia Saint Lucia 
Brunei Darussalam Ireland Saint Vincent & Grenadine Bulgaria Israel Saudi Arabia 
Burkina Faso Italy Senegal 
Burundi Jamaica Sierra Leone Cambodia Japan Singapore 
Cameroon 
Canada Jordan 
Kenya Slovak Republic 
Slovenia 
Cape Verde Korea Solomon Islands 
Central African Republic Kuwait South Africa 
Chad Kyrgyz Republic Spain Chile Latvia Sri Lanka 
China Lesotho Suriname 
Colombia Liechtenstein Swaziland Congo Lithuania Sweden 
Congo, Democratic Rep. of the  Luxembourg Switzerland 
Costa Rica Macao, Chin a Chinese Taipei 
Côte d'Ivoire Madagascar Tanzania 
Croatia Malawi Thailand 
Cuba Malaysia Togo 
Cyprus Maldives Tonga 
Czech Republic Mali Trinidad and Tobago Denmark Malta Tunisia 
Djibouti Mauritania Turkey 
Dominica Mauritius Uganda Dominican Republic Mexico Ukraine 
Ecuador Moldova United Arab Emirates 
Egypt Mongolia United Kingdom El Salvador Morocco United States 
Estonia Mozambique Uruguay 
European Community Myanmar Ven ezuela, The Bolivarian Rep. of 
Fiji Namibia Viet Nam 
Finland Nepal Zambia 
Former Yugoslav Rep. of Macedonia Netherlands Zimbabwe France New Zealand  
Gabon Nicaragua  
The Gambia Niger  G/VAL/W/186 
Page 4  
 
  (b) Delayed Application and Reservations 
This table reflects the situation with respect to special and differential treatment provisions 
available for developing country Members as at [31 December 2009].  These provisions have been invoked as follows:  (i) Article 20.1 (delayed application of the provisions of the Agreement)  
No Member maintains this special and differential treatment provision. 
(ii) Article 20.2 (delayed application of the computed value method)  
No Member maintains this special and differential treatment provision. 
(iii) Annex III, paragraph 1 (extension of the five-year delay period)  
No Member maintains this special and differential treatment provision. 
(iv) Annex III, paragraph 2 (reservation concerning minimum values)(1)  
Senegal (WT/L/735) 
(v) Annex III, paragraph 3 (reservation concerning rev ersal of sequential order of Articles 5 
and 6) (53) 
Argentina
1 Guatemala Niger 
Bahrain Guyana Pakistan Bangladesh Haiti Panama Benin Honduras Peru
2 
Brazil2 India2 Philippines 
Brunei Darussalam Indonesia Senegal 
Burkina Faso Israel Sri Lanka 
Cameroon Jamaica Thailand Chile Kenya Togo Colombia Madagascar Tunisia Costa Rica Malawi
2 Turkey2 
Côte d'Ivoire Malaysia Uganda 
Djibouti Maldives United Arab Emirates Dominican Republic Mali Uruguay Ecuador Mexico
2 Venezuela, The  
Egypt Morocco2   Bolivarian Rep. of   
El Salvador Myanmar Zambia 
Gabon Nicaragua Zimbabwe2 
   
 
                                                      
1 These Members maintain in the WTO the special  and differential treatment provisions invoked 
under the Tokyo Round Agreement through Decision WT/L/38.  G/VAL/W/186 
 Page 5 
 
 
  (vi) Annex III, paragraph 4 (reservation to apply Artic le 5.2 whether or not the importer so 
requests) (51) 
Argentina2 Ecuador Malaysia Sri Lanka 
Bahrain Egypt Malawi Thailand Bangladesh El Salvador Maldives Togo 
Benin Gabon Mali Tunisia 
Brazil
2 Guatemala Mexico2 Turkey2 
Brunei Darussalam Guyana Morocco2 Uruguay 
Burkina Faso Haiti Myanmar Venezuela, The  Cameroon Honduras Nicaragua   Bolivarian Rep. of 
Chile India
2 Niger Zambia 
Colombia Indonesia Nigeria Zimbabwe2 
Costa Rica Israel Pakistan  Côte d'Ivoire Jamaica Peru
2  
Djibouti Kenya Philippines  
Dominican Republic Madagascar Senegal  
    
 (c) Observer Governments (30) 
Afghanistan Laos, PDR 
Algeria Lebanon 
Andorra Liberia 
Azerbaijan Libya Bahamas Montenegro Belarus Russian Federation Bhutan Samoa 
Bosnia and Herzegovina Sao Tome and Principe 
Comoros Serbia  Equatorial Guinea Seychelles Ethiopia Sudan Holy See Tajikistan Iran Uzbekistan 
Iraq Vanuatu 
Kazakhstan Yemen 
 (d) Observer International Organizations (6)
2 
 World Customs Organization  UNCTAD  IADB 
 I M F      A C P    W o r l d  B a n k  
 
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairman (elected in May 2008)   Mr. Octavia Cherchez (Romania) 
 Chairman (elected in May 2009)  Mr. Mohammad Saeed (Pakistan) 
 
                                                      
2 These organizations now have official observ er status following Agreement in the Committee 
(G/VAL/M/5) and Agreements between the World Bank and the IMF with the WTO (WT/L/195). G/VAL/W/186 
Page 6  
 
  III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has held [two] formal meetings.  The meeting on 
7 May (G/VAL/M/47) was chaired by Ms. Octavia Cerchez, and on [26 October (G/VAL/M/48, to 
be issued] chaired by Mr. M ohammad Saeed (Pakistan).   
 IV. NATIONAL LEGISLATION PRESENTED 
(a) Texts of national legislation 
 Article 22 of the Agreement requires each Memb er to inform the Committee of any changes 
in its laws and regulations relevant to the Agreem ent and in the administration of such laws and 
regulations.  At its first mee ting, on 12 May 1995, the Committe e agreed on procedures for the 
notification of national legislation (G/V AL/M/1, paragraphs 29-35, 71 and 72). 
  During the reporting period, the following co mmunications and texts ha ve been submitted: 
     Bahrain (G/VAL/N/1/BHR/1) 
  Tunisia (G/VAL/N/1/TUN/2 and Rev.1) 
  Norway (G/VAL/N/1/NOR/2)   Saint Vincent and the Gr enadines (G/VAL/N/1/CVT/1) 
 (b) Checklist of issues 
 At its first meeting, on 12 May 1995, the Committee agreed on procedures for the 
submission of a checklist of issues (G/VAL/M/1, paragraphs 36-39).  The checklist of issues is 
contained in G/VAL/5.    During the reporting period, the followi ng communications have been submitted: 
 
  Saint Vincent and the Gr enadines (G/VAL/N/2/CVT/1) 
 (c) Examination of national legislation 
At its meeting of 7 May 2009, the Committ ee pursued its examination of various 
communications and implemen ting legislations.  The Committee agreed to conclude the examination 
of the legislation of Tanzania.  It agreed to revert  to the examination of the legislations of Albania, 
Bahrain, Belize, China, Egypt, Nigeria, Saint Vi ncent and the Grenadines, Thailand, Tunisia, and 
Ukraine at the next meeting.       [At the 26 October 2009 meeting, the Committee concluded the examination of the legislations of ...;  the examination of the legisl ation of … was still underway.  To be updated.]. 
 
(d) Information on the application of the Committee Decisions 
 Information on the application of the Decision on the Treatmen t of Interest Charges in the 
Customs Value of Imported Goods a nd of paragraph 2 of the Decisi on on the Valuation of Carrier 
Media Bearing Software for Data  Processing Equipment (G/VAL/5),  made available by Members, 
was summarized in docume nts G/VAL/W/5/Rev.21.   
   G/VAL/W/186 
 Page 7 
 
 
  V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE TEXT 
OF THE AGREEMENT 
 At its first meeting on 12 May 1995, the Comm ittee adopted the Decisions relating to the 
interpretation of the Agreement, which had previously been adopted by the Tokyo Round Committee 
(G/VAL/M/1, paragra phs 66-67).  The decisions were repr oduced in document G/VAL/5.  No new 
decisions relating to the interpre tation of the Agreement were a dopted during the reporting period. 
 
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE 
 At its first meeting on 12 May 1995, the Commi ttee adopted other Decisions which had been 
previously adopted by the Tokyo Round Committee.  These Decisions are re produced in document 
G/VAL/5.  The Committee also adopted Decisions that were referred by the Ministers at Marrakesh 
to the Committee.  The texts of the decisions ar e contained in document G/VAL/1.  During the 
reporting period, no new decisions were adopted by the Committee. 
 
VII. TECHNICAL ASSISTANCE 
 The Committee took note that the WTO Committee on Trade and Development had 
adopted the 2008-9 Biannual technical assistance pl an.  On technical assistance activity was carried 
out on 24-25 February 2009 in Laos with the coope ration of a valuation technical officer from the 
WCO.  A second such activity was carried out in Nigeria on 4-5 May 2009.  Members were 
encouraged to continue to inform the Committe e of the various technical assistance activities 
carried out by them on bilateral and other fronts. 
 
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT 
 At the meetings on 7 May [and 26 October] th e Committee took note of the statements made 
regarding the work in relation to the Committee' s mandate in paragraph 8.3 of the Ministerial 
Decision on Implementation-Re lated Issues and Concerns. 
 
 At the meeting on 7 May, the Chair reported  on her consultations on ways to improve the 
timeliness and completeness of notification re quirements and other information flows on trade 
measures falling within the areas under the Ag reements on Customs Valuation and Preshipment 
Inspection.  
 At the 7 May meeting, the United States stated  that it continued to wait for responses to its 
questions raised to Indonesia under Other Busine ss and asked India some further questions.  
  [At the meeting on 26 October 2009, the Committe e carried out its eight h transitional review 
in accordance with paragraph 18 of the Protocol of  Accession of the People's Republic of China.  It 
circulated its report to the Council for Trade in Goods in document G/VAL/xxx] 
 
IX. PRESHIPMENT INSPECTION 
 At the 7 May meeting, the United States posed questions to Indonesia on its newly 
established preshipment inspection programme. 
X. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the 7 May meeting, the representative of the World Customs Organization (WCO) 
presented a report on the 27
th and 28th  Sessions of the Technical Committee on Customs Valuation G/VAL/W/186 
Page 8  
 
  of the World Customs Organization (WCO) whic h were held from 20 to 24 October 2008, and 
from 30
 March to 3 April 2009, respectively. 
  [At the 26 October meeting,... ]  XI. CONSULTATION AND DISPUTE SETTLEMENT 
 On 27 April 2009, the Dispute Settlement Panel on Colombia – Indicative Prices and 
Restrictions on Ports of Entry  (WT/DS366) which was composed on 8 February 2008, issued its 
report in document WT/DS366/R and Corr.1.   XII. ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS  
 [The Committee adopted its annual report to  the Council for Trade in Goods in accordance 
with the requirements of Article 23  of the Agreement (G/L/XX).]   
  G/VAL/W/186 
 Page 9 
 
 
  ANNEX I 
Information on National Legislation  
  Below are listed the references of the documents
1 containing national laws, regulations etc. 
and replies to the Checklist of Issues received from Members. 
 
Member National legislation Replies to the Checklist of 
Issues 
Albania  G/VAL/N/1/ALB/1 G/VAL/N/2/ALB/1 
Argentina  G/VAL/1/Add.22+Suppl. 1-4+Suppl.2/Rev.1 
G/VAL/N/1/ARG/1 G/VAL/2/Rev.2/Add.4 
Armenia G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1 
Australia G/VAL/1/ Add.14 + Suppl.1-4 
G/VAL/N/1/AUS/1 – 2 G/VAL/2/Rev.1/Add.12 + 
Suppl.1 
Bahrain G/VAL/N/1/BHR/1 G/VAL/N/2/BHR/1 
Belize G/VAL/N/1/BLZ/1 G/VAL/N/2/BLZ/1 
Bolivia G/VAL/N/1/BOL/1  
Botswana G/VAL/1/Add.16 (not no tified under WTO) Not received 
Brazil G/VAL/1/Ad d.20 + Suppl.1 
G/VAL/N/1/BRA/ 1, 2, and 3 G/VAL/2/Rev.2/Add.3 
Brunei Darussalam G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1 
Bulgaria G/VAL/N/1/BGR/1-2 G/VAL/N/2/BGR/1 
Burkina Faso G/VAL/N/1/BFA/1 + Rev.1  
Canada G/VAL/1/Add.17 + Suppl.1-3 
G/VAL/N/1/CAN/1-2 G/VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1 
Chile G/VAL/N/1/CHL/1  
China G/VAL/N/1/CHN/ 1, 2, 3, 4 and 5  G/VAL/N/2/CHN/1 
Colombia G/VAL/N/1/COL/1 G/VAL/N/2/COL/1 
Costa Rica G/VAL/N/1/CRI/1 G/VAL/N/2/CRI/1 
Côte d'Ivoire G/VAL/N/1/CVI/1  
Croatia G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1 
Cuba G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1 
Dominica G/VAL/N/1/DMA/1  
Dominican Rep G/VAL/N/1/DOM/1  
EEC G/VAL/1/Add.2 + Suppl.1-13 + Suppl.1 
G/VAL/N/1/EEC/1/Rev.1 G/VAL/2/Rev.1/Add.6 
Egypt G/VAL/N/1/EGY/1 G/VAL/N/2/EGY/1 
Fiji G/VAL/N/1/FJI/1-2 G/VAL/N/2/FJI/1 
Former Yugoslav 
Republic of Macedonia  
 G/VAL/N/1/MKD/1  
 G/VAL/N/2/MKD/1 
Gabon G/VAL/N/1/GAB/1  
Georgia G/VAL/N/1/GEO/1  
Guatemala G/VAL/N/1/GTM/1  
Hong Kong China G/VAL/1/Add.9 
G/VAL/N/1/HKG/1 Not applicable 
Iceland G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation. G/VAL/W/186 
Page 10  
 
  Member National legislation Replies to the Checklist of 
Issues 
India G/VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/1, 2, and 3 G/VAL/2/Rev.2/Add.6 
G/VAL/N/2/IND/1 + Corr.1 
Indonesia G/VAL/N/ IDN/1 G/VAL/N/2/IDN/1+Corr.1 
Israel G/VAL/N/1/ISR/1+Corr.1  
Jamaica G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1 
Japan G/VAL/1/Add.7 
G/VAL/N/1/JPN/1 G/VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1 
Jordan G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1 
Kenya G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1 
Korea, Rep. of G/VAL/ 1/Add.19 + Suppl.1-4+ 
Suppl.2/Corr.1-2 + Suppl.3/Corr.1 G/VAL/N/1/KOR/1-2 G/VAL/2/Rev.2/Add.1 + Suppl.1 
Kuwait G/VAL/N/1/KWT/1  
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1 
Lesotho G/VAL/1/Add.21 + Suppl.1  
(not notified under WTO) G/VAL/2/Rev.2/Add.2 
Liechtenstein G/VAL/N/1/ LIE/1 Not applicable 
Macao G/VAL/N/1/MAC/1 Not applicable 
Madagascar G/VAL/N/1/MDG/1  
Malawi G/VAL/1/Add.27  
G/VAL/N/1/MWI/1  
Malaysia G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1 
Mauritius G/VAL/N/MUS/1 G/VAL/N/2/MUS/1 
Mexico G/VAL/1/Ad d.25 + Suppl.1-3 
+ Suppl.1/Rev.1 (not notified under WTO) 
G/VAL/N/1/MEX/1/Rev.1 G/VAL/2/Rev.1/Add.10 
G/VAL/2/Rev.2/Add.8 
G/VAL/N/2/MEX/1 + Corr.1 
Moldova G/VAL/N/1/MD A/1 G/VAL/N/2/MDA/1 
Morocco G/VAL/N/1/ MAR/1/Rev.1+Corr.1 
G/VAL/N/1/MAR/2 G/VAL/N/2/MAR/1-2 
Mozambique G/VAL/N/1/MOZ/1  
Namibia G/VAL/N/1/NAM/1  
New Zealand G/VAL/ 1/Add.12 + Suppl.1 
G/VAL/N/1/NZL/1 G/VAL/2/Rev.1/Add.10 
Nigeria G/VAL/N/1/NGR/1 G/VAL/N/2/NGR/1 
Norway G/VAL/1/Add.11 +Corr.1 + Suppl.1-2 
G/VAL/N/1/NOR/1 and 2 G/VAL/2/Rev.1/Add.7 
Oman G/VAL/N/1/OMN/1, 2 G/VAL/N/2/OMN/1 
Pakistan G/VAL/N/1/PAK/1  
Panama G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1 
Paraguay G/VAL/N/1/PRY/1  
Peru G/VAL/N/1/PER/1 - 3  
Philippines G/VAL/N/1/PHI/1 G/VAL/N/2/PHL/1 
Qatar G/VAL/N/1/QAT/1 G/VAL/N/2/QAT/1 
Romania G/VAL/1/Add.8 +  Suppl.1-2 
G/VAL/N/1/ROM/1-2 G/VAL/2/Rev.1/Add.9 
Saint Vincent and 
the Grenadines G/VAL/N/1/CVT/1 G/VAL/N/2/CVT/1 
Saudi Arabia G/VAL/N/1/SAU/1 G/VAL/N/2/SAU/1 
Senegal G/VAL/N/1/SEN/1   G/VAL/W/186 
 Page 11 
 
 
  Member National legislation Replies to the Checklist of 
Issues 
Singapore G/VAL/N/1/SG P/1 G/VAL/N/2/SGP/1 
South Africa G/VAL/1/Add. 15 + Corr.1 + Suppl.1-3 
G/VAL/N/1/ZAF/1 G/VAL/2/Rev.1/Add.13 
Suriname G/VAL/N/1/SUR/1  
Swaziland G/VAL/N/1/SWZ/1 G/VAL/N/2/SWZ/1 
Switzerland G/VAL/1/Add.5  
G/VAL/N/1/CHE/1 Not applicable 
Taipei, Chinese G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2 
Tanzania G/VAL/N/1/TZA/1 G/VAL/N/2/TZA/1 
Thailand G/VAL/N/1/THA/1 G/VAL/N/2/THA/1 
Trinidad and 
Tobago G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1 
Tunisia G/VAL/N/1/TUN/1  
Turkey G/VAL/1/Add.29 
G/VAL/N/1/TUR/1-2 G/VAL/N/2/TUR/1 
Uganda G/VAL/N/1/UGA/1  
Ukraine G/VAL/N/1/UKR/1 G/VAL/N/2/UKR/1 
United States G/VAL/1/Add.1 +  Suppl.1-5 
G/VAL/N/1/USA/1 G/VAL/2/Rev.1/Add.1 
Uruguay G/VAL/N/1/URY/1 G/VAL/N/2/URY/1 
Venezuela G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1 
Zambia G/VAL/N/1/ZMB/1  
Zimbabwe G/VAL/1/Add.23 
G/VAL/N/1/ZWE/1 G/VAL/2/Rev.2/Add.5 
 
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