WORLD TRADE  
ORGANIZATION  G/VAL/N/2/MKD/1 
16 February 2005 
 
 (05-0649) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE 
AGREEMENT ON CUSTOMS VALUATION 
 
Checklist of issues
 
 
FORMER YUGOSLAV REPUBLIC OF MACEDONIA 
 
  The following communication, dated 3 November 2004, is being circulated at the request of the delegation of the Former Yugoslav Republic of Macedonia. 
 
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 In accordance with the Decision on checklis t of issues taken by the WTO Committee on 12 
May 1995 and 25 April 1996, we ha ve the honour to submit the attached responses to the questions 
raised in the checklist of issues. 
 
1. Questions concerning Article 1: 
 
(a)  Sales between related persons:  (i) Are sales between related persons subject to special provisions?  
The provisions in the Agreement concerning sales between related persons are incorporated in 
the paragraph 2 of Article 29 of the Customs Code and in Article 3 of the Regulation on 
implementation of the provisions of the Custom s Code concerning valuation of the goods for 
customs purposes. 
 (ii) Is the fact of intercompany prices prim a facie considered as grounds for regarding the 
respective prices as being influenced? 
 
Intercompany prices are not automatically regard ed as being influenced by the relationship 
(paragraph 2 of Article 29 of the Customs Code) 
 
(iii) What is the provision for giving the communication of the afore-mentioned grounds in 
writing if the importer so requests? (Article 1.2(a) ) 
 
 The provision is implemented according to paragr aph 2(a) of Article 29 of the Customs Code. 
 
(iv) How has Article 1.2(b) been implemented? 
 
Article 1.2(b) of the Agreement is implemented according to paragraph 2 (b) of Article 29 of 
the Customs Code. 
 
(b) Price of lost or damaged goods: G/VAL/N/2/MKD/1 
Page 2  
 
Are there any special provisions or practical arrangements concerning the valuation of lost or damaged goods? Special provisions for lost and damaged goods ar e contained in Article 5 of the Regulation on 
implementation of the provisions of the Custom s Code concerning valuation of the goods for 
customs purposes. Apportioning the price actually paid or payable shall also apply in the case 
of the loss of part of a consignment or when  the goods being valued have been damaged 
before entry into free circulation. 
 
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? 
  The provision is implemented according to Article 32 of the Customs Code. 
 
3. How has Article 5.2 been implemented? 
 
 The provision is implemented according to para graph 2 of Article 33 of the Customs Code. 
 
4. How has Article 6.2 been implemented? 
 
 The provision is implemented according to para graph 2 of Article 34 of the Customs Code. 
 5. Questions concerning Article 7:  
(a) What provisions have been made for making va lue determinations pursuant to Article 7? 
 
 The provisions are contained in Article 35 of the Customs Code.  
(b) What is the provision for informing the impor ter of the customs value determined under 
Article 7? 
 
If the importer so requests, the importer shall be informed in writing of the customs value 
determined under the provisions of  this Article and the method used to determine such value. 
(Article 35 of the Customs Code) 
 
(c) Are the prohibitions found in Article 7.2 delineated? 
 
The prohibitions are delineated and are contained in paragraph 2 of Article 35 of the Customs 
Code. 
 
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application, 
are ex-factory prices also accepted? 
 
 Macedonia uses DAF basis for valuation.  
7. Where is the rate of exchange pub lished, as required by Article 9.1? 
 
The rate of exchange is published by the Na tional Bank of the Republic of Macedonia as a list 
of exchange rates. 
 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 
The provisions of the Article 10 of the Agreem ent is implemented according to Article 29 of 
the Regulation on implementation of the pr ovisions of the Customs Code concerning 
valuation of the goods for customs purposes  G/VAL/N/2/MKD/1 
 Page 3 
 
 
 
9. Questions concerning Article 11: 
 
(a) What rights of appeal are open to the importer or any other person? 
 
Importer has the right of appeal referred to the determined valuation carried out by the 
Customs Office for the goods being valued. The ap peal can be submitted to the Ministry of 
Finance through the Customs Administration, but the importer shall have the right in the final 
instance to appeal to the Administrative Court. 
 
(b) How is he to be informed of his right to further appeal? 
 
In accordance with the Low on General Admini strative Procedure every decision issued by 
the Customs Administration contains information about rights for further appeal. 
 10. Provide information on the publication, as required by Article 12, of:  
(a) (i) the relevant national laws; 
 
The national laws concerning the Agreement are published in the Official Journal of 
the Republic of Macedonia and can be purchased by any person. Also, they are 
available through web site of the Customs Administration. 
 
(ii) the regulations concerning the ap plication of the Agreement; 
 
The regulations concerning the applicati on of the Agreement are published in the 
Official Journal of the Republic of M acedonia and can be purchased by any person. 
Also, they are available through web site of the Customs Administration. 
 
(iii) the judicial decision and administrative rulings of general application relating to the 
Agreement; 
 
  Judicial decision and administrative rulings are not published. 
 
(iv) general or specific laws being referred to in the rules of implementation or 
application. 
 
No other general or specific laws are referre d to in our legislation for implementation 
of the Agreement. 
 
(b)  Is the publication of further rules anticipated? Which topics would they cover? 
  No further rules are anticipated. 
 
11. Questions concerning Article 13: 
 
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective 
legislation? 
 
 The provisions of Article 13 is contained in  Article 38-g and 172 of the Customs Code 
 
(b) Have additional explanations been laid down? 
 
 Additional explanations are given in the implementation rules of the Customs Code. G/VAL/N/2/MKD/1 
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12. Questions concerning Article 16: 
 
(a) Does the respective national legislation cont ain a provision requiring customs authorities to 
give an explanation in writing as to how the customs value was determined? 
 
 This provision is implemented according to pa ragraph 4 of Article 38-e of the Customs Code 
 
(b) Are there any further regulations concerning an above-mentioned request? 
 
 No. 
 
13.  How have the Interpretative Not es of the Agreement been included? 
 
Interpretative notes have been incorporated in  the Customs Code and in the Regulation on 
implementation of the provisions of the Custom s Code concerning valuation of the goods for 
customs purposes. 
 
14.  How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented? 
 
The decision on the treatment of interest char ges in the customs value of imported goods is 
implemented according to paragraph 1 (c ) of Article 37 of the Customs Code. 
 
15.  For those countries applying paragraph 2 of  the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
 
The decision on the valuation of carrier media b earing software for data processing equipment 
is implemented according to Artic le 38-b of the Customs Code. 
 
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