. /.   WORLD TRADE  
ORGANIZATION  G/VAL/W/179 
10 June 2009 
 (09-2807) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CUSTOMS  
VALUATION AGREEMENT 
 
Questions from the European Communities regarding the legislation of Ukraine
 
 
 
 The following communication, dated 7 May 2009, is circulated at the request of the delegation of the European Communities.  
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Abstract from the Customs Code, 11 July 2002,  No. 92-IV "The Customs Code of Ukraine" 
(section XI, with changes and amendments) 
 
Extract from Article 264:  Rights and duties of the applicant declaring the customs value of 
commodities: 
 "In case of occurrence of need to  precise the declared customs valu e of commodities or in case of 
disagreement… the applicant has the right… to pay taxes and fees (obligatory payments) according to 
the customs value of these goods determined by the customs body " 
 
Question
:  can Ukraine explain how this provisi on implements Article 13 of the CVA? 
 Extract from Article 265:  Rights and duties of a customs body during control of the accuracy of 
definition of the customs value of commodities:  "If the customs body came to a conclusion that the customs value determined by the applicant is lower 
than direct expenses for manufacture of these goods, including raw materials and/or spares that are 
part of the goods, the customs body has the right to charge the applicant with a duty to determine the 
customs value in another way than it (h e) used for its (his) definition" 
 
Question
:  can Ukraine provide details of the Article in the CVA which is reflected in this provision? 
 Extract from Article 266:  Methods of definition of  the customs value of commodities imported to 
Ukraine:   "Definition of the customs value of commodities impor ted to Ukraine is carried  out according to the 
following methods:   
1) By the price of the contract concerning the goods to be imported (cost of operation) " 
 
Question
:  can Ukraine explain the reference to "cost of operation"? G/VAL/W/179 
Page 2  
 
  Article 267:  The method of definition of the customs value. 
 Question
:  is Article 1(2)(b) of the CVA fully reflected in Article 267 of the Ukrainian law in 
question? 
 
 
DECISION N 1766 of 20 December 2006 
 
ORDER  
of Declaration of the Customs Value of Commodities Crossing  
the Customs Border of Ukraine, and Presen tation of Information for its Confirmation  
 Paragraph 4 refers to " Customs registration of co mmodities, which in accordance with the legislation 
are subject to levying only customs fees; " 
 
Question
:  can Ukraine provide information on this pr ovision, with respect to the fees mentioned? 
 Paragraph 7 indicates:   
"7.  For confirmation of the declared inform ation on the customs value of commodities, 
the applicant is required to give:   
A foreign economic agreement (contract) and its appendixes;   
 A copy of an import (export) license fo r commodities subject to import (export) 
 licensing."   
Question
:  can Ukraine indicate the relevance of such requirements with respect to implementation of 
the CVA? 
 Paragraph 8 indicates:  
"8.  For confirmation of transport charges… or  a certificate of the shipment company that 
carried out the transportation, containing the essential indices of the commodity transportation 
document, information on the route of trans portation, size of the payment for providing 
transportation/ expeditionary services and signatures of  the head and the chief accountant of 
such company;" 
 
Question
:  does Ukraine consider that such burdensome requirements are proportionate to the 
objective of calculating transport costs for inclusion in the customs value?  
 Paragraph 9 indicates:  
"9.  For confirmation of the declared inform ation on the customs value of commodities in 
the case when the seller and the bu yer are connected with each other, the applicant submits to 
the customs body, if available… 
 
A certificate on the cost of commodities in the exporter country, which are identical and/or 
similar (analogical) to the appraised commodities, etc." 
Question
:  does Ukraine consider that such burdensome requirements are proportionate to the 
objective of applying the provisions of the CVA with  respect to related party transactions?  What 
happens if such information cannot  be supplied (is not available)? 
 
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