WORLD TRADE  
ORGANIZATION  G/VAL/N/2/VCT/1 
29 January 2009 
 (09-0415) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION 
OF THE AGREEMENT ON CUSTOMS VALUATION 
 
Checklist of Issues
 
 
SAINT VINCENT AND THE GRENADINES 
  
 The following communication, dated 6 January 2009,  is being circulated at the request of the 
delegation of Saint Vincent and the Grenadines.  
 
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 In accordance with the Decisi on on the Checklist of Issues, taken by the WTO Committee on 
Customs Valuation on 12 May 1995, I have the honour to notify the Committee accordingly: 
 1. Questions concerning Article 1: 
 
(a) Sales between related persons: 
 
 (i) Are sales between related persons subject to special provisions? 
 
  Yes (see paragraph 3 sub-section 2 of th e Second Schedule of the Management Act 
1999). 
 
 (ii) Is the fact of intercompany prices prima facie considered as grounds for 
regarding the respective prices as being influenced? 
 
  No (see paragraph 3(2) Second Schedule of the Customs Control and Management 
Act 1999). 
 
 (iii) What is the provision for giving the communication of the above-mentioned 
grounds in writing if the importer so requests (Article 1.2(a))? 
 
  See paragraph 3 sub-paragraph 8.  
 (iv) How has Article 1.2(b) been implemented? 
 
  See paragraph 3(2) of the Management Act.   
(b) Price of lost or damaged goods: 
 
 Are there any special provisions or practica l arrangements concerning the valuation of 
lost or damaged goods? 
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   Yes (see the Management Act Section 66 sub-section 1 and 2). 
 
2. How has the provision of Article 4 to allo w the importer an option to reverse the order 
of application of Articles 5 and 6 been implemented? 
  This has been implemented as required by the Agreement (see paragraph 2(2)). 
 
3. How has Article 5.2 been implemented? 
 
 This has been implemented as required by the Agreement (see paragraph 6(3)). 
 
4. How has Article 6.2 been implemented?   
 
 The Customs Legislation does not address this issue.  5. Questions concerning Article 7: 
 
(a) What provisions have been made for making value determinations to Article 7? 
 
 See paragraph 2(4) of the Customs Control and Management Act where there is a guideline 
outlining the provisions that have been made. 
 
6. How have the options found in Article 8.2 been handled?  In the case of f.o.b. 
application, are ex-factory prices accepted? 
  
 St. Vincent and the Grenadines apply the Co st Insurance and Freight (CIF) method of 
Customs Valuation (see paragraph 8(1) of the Second schedule to the Customs Control and 
Management Act).   
7. Where is the rate of exchange pub lished, as required by Article 9.1? 
 
 The "rate of exchange" can be accessed electronically from the Customs 
ASYCUDA++Database. 
 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 
 Section 6 of the Management Act addresses the "confidentiality" issue. 
 
9. Questions concerning Article 11: 
 
(a) What rights of appeal are open to the importer or any other person? 
 
(b) How is he to be informed of his rights to further appeal? 
  See Section 131-135 of the Management Act that deals with the issue of appeal. 
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  10. Provide information on the publication, as required by Article 12, of: 
 
(a) (i)  The relevant national laws: 
 
  The Customs Management Act is pub lished and available to all persons. 
 
 (ii) the regulations concerning the application of the Agreement: 
 
  No specific regulations relating to the Agreement are in place.   (iii) the judicial decision and administrative rulings of general application relating to 
the Agreement:  
 
  These decisions and rulings are to be made available to the public. 
  (iv) general or specific laws being referred to in the rules of implementation or 
application: 
 
 Laws are published and av ailable to all persons. 
 
(b) Is the publication of further rules antici pated?  Which topics would they cover? 
 
 Any further rules made are published and made available to all persons. 
 
11. Questions concerning Article 13: 
 
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective 
legislation? 
 
 See Section 98 of the Management Act where pr ovisions are made for the Comptroller to take 
security in whatever manner that may be deemed acceptable by him. 
 (b) Have additional explanations been laid down? 
 
 The public is made aware of all guidelines and procedures. 
 
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? 
 
 Section 3(8) of the Second Schedule of the Cu stoms Control and Management Act covers this 
aspect of the requirements. 
 
(b) Are there any further regulations concerning the above-mentioned request? 
 
 No, there aren't any. 
 
13. How have the Interpretative Not es of the Agreement been included? 
 
 The notes have been incorporated  in the Management Act.   
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  14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented? 
 
 Please refer to Section 9 of the Second schedule of the Management Act where the requirement of the Agreement is met. 
 
 
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