WORLD TRADE  
ORGANIZATION  G/VAL/W/191 
5 May 2010 
 
 (10-2527) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CUSTOMS  
VALUATION AGREEMENT 
 
Responses from Bahrain to the questions from the United States
  
 
 
 The following communication, dated 5 May 2010, is circulated at the request of the delegation of Bahrain.  
_______________ 
 
 Question 1:  The United States is pleased by Bahrain's recent submission of its customs valuation 
legislation.  In response to the information cont ained in Bahrain's notifications (G/VAL/N/2/BHR/1 
and G/VAL/N/1/BHR/1), we would greatly appreciate clarification on the following points:   
1. We have heard that in 2008, the GCC a nd/or Bahrain either amended the Common 
Customs Law or provided additional rules impacting the implementation of the Valuation Agreement.  Could Bahrain please confirm if this is accurate?  If so, we request that Bahrain provide a copy of the 2008 changes as soon as possible. 
 
Answer: Yes;  attached copy in this regards. 
 Question 2:  With respect to the 2003 version of the GCC Common Customs Law, we would 
appreciate Bahrain's clarification on a few points re lated to its implementation of the GCC Common 
Customs Law.  First, regarding the appeals pr ocess provided for in the Customs law, Article 61 
appears to establish a committee to review the custom s officials' valuation decisions.  Article 61 also 
provides that the committee "may seek assistance of  experts at its discretion."  In Bahrain: 
 
a. How many officers are appointed to the committee? 
 Answer: Four. 
 
b. Are the officers Customs officers? 
 Answer: No, The members of the committee are: 
1. Director of Customs Clearing (Head of the Committee)   
2. Chief of Customs Clearing Operations (member) 
3. Chief of Customs Inspections Operations (member)  
4. Senior Lawyer (member) 
  
c. What is the level of the officers? 
 
Answer: From the Customs administrative level.  
 G/VAL/W/191 
Page 2  
 
  d. What type of experts would the committee consult? 
 Answer: Bahrain Chamber Of Commerce, Bahrain Businessman Society, Bahrain Clearing 
Agent Society. 
 
e. How many times has this procedure been used?  
 
Answer: Never used, because nobody a ppealed to this committee. 
  
f. Once the committee issues its decision, can the importer appeal the decision to a 
judicial authority? 
 
Answer: Yes.  Question 3:  Under Article 62, a dispute between the cust oms officer and the owner of the goods is 
referred to the director for settlement. 
 
a. What process does the director  use to resolve the dispute? 
 Answer: The Director will re-evaluate the value of the goods according to valuation rules;  
If the owner does not accept the director evaluation then the director should referred 
to the Director General to be re ferred to valuation committee.  
 b. Is the Director's decision provided to the owner of the goods in writing?  
Answer: Yes. 
 
c. Who decides and what process is used to  determine whether a referral of the matter 
goes to the Director Gene ral or to the committee? 
 
Answer: Director General of Inspection & Clearing. 
 
d. Article 61 states that the committee deci sions are effective once approved by the 
Director General, please explain the steps in the appeal process under Articles 61 and 62. 
 
Answer: In Article 61, the importer has the right  to appeal against the decisions of increased 
value;  
In Article 62, the importer will appeal concerning the value of the goods due to 
discrepancy in description, origin, or any other reason.  
 
Question 4: Should it become necessary to delay the fina l determination of valuation, Article 62 
provides that the Director "may release the goods in dispute, if not prohibited."  Under what 
circumstances would the release of the goods be prohibited in Bahrain? 
 
Answer: - Under Section III (3) Article 24;   - In addition to the Prohibited from the Do mestic Law in the Kingdom of Bahrain; 
 -  International law & tariff code;  and 
 - International Agreements and Conventions.    G/VAL/W/191 
 Page 3 
 
 
  Question 5: Article 66 references rules and conditions prescribed by the Director General for 
release of goods prior to payment of customs duti es and taxes against a guarantee.  Can you please 
provide a copy of Bahrain's rules and conditions.  Please explain the relationship between Article 66 
and Article (1)1 of the Rules of Implementation pr oviding that an importer can withdraw its goods 
after payment of a "cash deposit."  
 
Answer: Bahrain's rules and conditions Accordi ng to Order (5) Article 2 for the year 2003 a 
copy attached in Arabic.  The relationship between Article 66 and Article (1) 1  of the 
Rules of implementation has been amended in GCC common customs law in 2008 edition;  attached copy in this regards.  
 
Question 6:  We would also like to seek clarificat ion regarding the Fourth Method, or the 
Deductive Value.  In applying this method, how does Bahrain treat the deduction of  the costs and charges referred to in Article 8.2 of the Agreement? 
 
Answer: Please refer to the rules of implementation the amended for the GCC common 
customs law in 2008 edition;  attached  copy in this regards.     
 Question 7:  Finally, please indicate where Bahrain, in its legislation, has incorporated Article 16 
of the Agreement, providing the importer with the right to a written explanation from the customs 
administration as to how the customs value of the goods was determined? 
 
Answer: In reference to  the rules of impl ementation, the GCC common customs law in 2008 
edition; Chapter (1) of Article 1 – 9;  attached copy in this regards.   
__________