RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/CPV/14/Rev.3 
19 September 2007 
 (07-3937) 
Working Party on the 
Accession of Cape Verde Original:   English 
 
 
 
ACCESSION OF CAPE VERDE 
 
Action Plan for Implementation of the Customs Valuation Agreement  
 
Revision  
  
 The following submission, dated 18 September 2007, is being circulated at the request of the 
Delegation of the Republic of Cape Verde. 
 
 
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  WT/ACC/CPV/14/Rev.3 
Page 2 Agreement on the GATT Value Actions to be developed, including law proposals and 
regulations on specific topics Timetable conclusion Observations 
Elaborate a Customs Code for Cape Verde 
that includes the prin ciples of the GATT 
Agreement on Value. A Cape Verde Customs Code elaborated and in 
conformity with the WTO requisites and the WCA standards. By December of 2008 
Seminars and workshops on the Customs Code.               By second quarter of 2009   
Adaptation and familiarizations of the Customs Code, 
by the user. By third quarter of 2009 Customs Code. 
Evaluation of the Customs Code implementation. November 2009 Legislative Action Plan includes 
Customs Code Time - Table. 
Adaptation to the WTO valuation system. Workshop s, seminars functionaries study and training 
visits. 2008/2010 Requires t echnical assistance. 
Creation of a technologic information base 
including a data base on risk evaluation. Data base of the evaluation of risks (risk assessment) is 
fundamental to the implementation of the WTO 
Agreement of Value. 2008/2010 The automatic information 
collection has to be updated with 
the ASYCUDA Plus Information 
System. 
A training course on the GATT Agreement on Value. Seminar/Workshop on the principles of the 
GATT/WTO Agreement of Value. 2008/2010 Requires t echnical assistance. 
Article 1 - Transactional value of imported 
merchandise. Implementation and regulations. By December 2010   
Article 2 - Transactional value of identical 
merchandise. Implementation and regulations. By December 2010   
Article 3 - Transactional value of similar 
merchandise. Implementation and regulations. By December 2010   
Article 4 - Inverse application of the deductive 
and the calculated methods. Implementation and regulations. By December 2010   
Article 5 - Deductive Value. Implementati on and regulations. By December 2010   
Article 6 - Calculated Value. Implementa tion and regulations. By December 2010   
Article 8 - Adjustment to the transactional 
value of imported merchandise. Implementation and regulations. By December 2010   
Article 9 - Currency conversion1 Implementation and regulations. By December 2010   
Article 10 - Confidential information. Implem entation and regulations. By December 2010   
Article 11 - Importer's right to appeal the 
determination of Customs Value by the 
Customs. Implementation and regulations. By December 2010   
Article 12 - Publication of relevant laws and 
regulations. Implementation and regulations. By December 2010   
                                                      
1 Requisites pertaining to concurrency shall be incorporated in the Customs Code, rather than being in a specific provision.  
   WT/ACC/CPV/14/Rev.3
 Page 3Agreement on the GATT Value Actions to be developed, including law proposals and 
regulations on specific topics Timetable conclusion Observations 
Article 13 - Guarantees for clearing 
merchandise. Implementation and regulations. By December 2010   
Article 14 - Establishes that the Annexes I, II 
and III are integral pa rts of the Agreement. Implementation and regulations. By December 2010   
Article 15 - Definition of expressions utilized 
in the determination of Customs Value. Implementation and regulations. By December 2010   
Article 16 - Importer's right to a written 
explanation from the Customs authorities on the determination of Customs Value. Implementation and regulations. By December 2010   
Article 17 - Customs right to question the 
veracity or exactness of any affirmation, 
document or declaration presented for the purpose of determining the Customs Value. Implementation and regulations. By December 2010   
Technical training on determination of 
Customs value. Course to train trainers for selected Customs 
functionaries identified as ha ving the capacity to teach. October 2008/December 
2010 Requires technical assistance. 
Creation of a technical information system 
including a reference data base on the value of identical or similar goods. The data base for the evaluation of identical or similar 
merchandise is vital to implementation of identical and similar merchandise transactional value (methods 2 and 
3 applied sequentially). 2008 to 2010 Requires technical assistance. 
Training on risk evaluation. Workshops/se minars presented by specialists in "risk 
evaluation". 2008 to 2010 Requires technical assistance. 
Training on post declaration or post dispatch 
auditing2 Workshops/seminars on post declaration or post 
dispatch audits. 2008 to 2010 Requires technical assistance. 
  Total implementation of the WTO Customs Valuation 
Agreement. January 2011   
 
Note:  
 
1. Total implementation of the agreement on Customs Value by January 2011, at the latest, in conformity with the Action Plan. 
2. This action plan should be adjusted in conformity with the needs and the success of the implementation strategy. 
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2 The Customs Code should contain requisites that obligate the im porters and the declarers to make their books entries available  for auditing.