WORLD TRADE  
ORGANIZATION  G/VAL/N/2/BLZ/1 
26 May 2008 
 (08-2415) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE 
AGREEMENT ON CUSTOMS VALUATION 
 
Checklist of issues
 
 
BELIZE 
 
  The following communication, dated 12 May 2008, is being circulated at the request of the delegation of Belize. 
 
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1. Questions concerning Article 1: 
(a) Sales between related persons: 
(i) Are sales between related persons subject to special provisions? 
 Once the determination has been made that th e relationship does not influence the sale, the 
transaction value is accepted. Chap. 48 sec. 5; third schedule sec. (2)(b). 
 
(ii) Is the fact of intercompany prices prima facie considered as grounds for regarding the 
respective prices as being influenced? 
 Inter-company prices are not prima facie considered as grounds to determine that the prices 
are influenced. [Chap. 48 sec. 5; third schedule sec. (2)(a)]. 
 
(iii) What is the provision for giving the communica tion of the afore-mentioned grounds in writing 
if the importer so requests? (Article 1.2(a)) 
 Article 1.2(a) is the provision for the ap propriate response upon the importers request. 
 
(iv) How has Article 1.2(b) been implemented? 
 Article 1.2(b) has been implemented  by the importer demonstrating that transactions 
occurring at or about the same time (45 days before or after [third schedule sec. 1(2)(e)]) closely approximates the declared transaction value. 
 (b) Price of lost or damaged goods: 
 Are there any special provisions or practical arrangements concerning the valuation of lost or 
damaged goods? 
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   The determination of the value of lost or damaged goods is done  primarily using the 
transaction document. When this is not po ssible regarding damaged goods then process 
accomplished by a team comprised of personnel from the Importer’s firm, the insurance company and customs. 
 2. How has the provision of Article 4 to allow the importer an opinion to reverse the order 
of application of Articles 5 and 6 been implemented? 
 Concerning the implementation of Article 4 wh ere the importer has the option to reverse the 
application Articles 5 and 6, we have never had such request.  [Chap. 48 sec. 5; third schedule 
sec. 2(2)]. 
 
3. How has Article 5.2 been implemented? 
 Concerning the implementation of Article 5.2 we have never had such request. [Chap. 48 
sec. 5; third schedule sec. 5(2)].  4. How has Article 6.2 been implemented? 
 Concerning the implementation of Article 6.2 we  have never had any instance to apply this 
provision.  
5. Questions concerning Article 7: 
(a) What provisions have been made for making va lue determinations pursuant to Article 7? 
 The provisions for the determinations of value pur suant to Article 7 is the flexible application 
of the hierarchical valuation methods on the basi s of available quantifiabl e data in our country 
[Chap. 48 sec. 5; third schedule sec. 2(4)]. 
 (b) What is the provision for informing the impor ter of the customs value determined under 
Article 7? 
 Upon the importer’s request the determination of  value pursuant to Article 7 will be made to 
him in writing.  
 (c) Are the prohibitions found in Article 7.2 delineated? 
 The prohibitions of Article 7 are delineated in chap. 48 sec. 5; third schedule sec. 2(5) of 
Customs and Excise Duties Act. 
 
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? 
 All three options of Article 8.2 have been in cluded in our local legislation.[chap. 48 sec. 5 
third schedule sec. 7 (1)(e)]. 
 
7. Where is the rate of exchange published, as required by Article 9.1? 
 The rate of exchange is published in the government’s gazette and is displayed on notice 
board at all customs stations. [Chap. 48 sec. 5(3)].   G/VAL/N/2/BLZ/1 
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  8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 The importance of confidentiality is enshrined in section 32 of the Public Service Regulations 
and speaks to exact text of Article 10.  
9. Questions Concerning Article 11: 
(a) What rights of appeal are open to the importer or any other person? 
 Appeals can be made to appropriate supervis ors up to assistant comptroller and subsequently 
to the comptroller. 
 
(b) How is he to be informed of his right to further appeal? 
Importers are verbally informed of their rights to appeal. 
 
10. Provide information on the publication, as required by Article 12, of: 
11. Questions concerning Article 13: 
(a) How is the obligation of Article 13 (last sen tence) being dealt with in the respective 
legislation? 
 Provision pursuant to chap. 49 sec. 24 allo ws for the release of goods subsequent to the 
required deposit of the estimated duties. 
 (b) Have additional explana tions been laid down? 
 There have not been any add itional explanations laid down. 
 
12. Questions concerning Article 16: 
(a) Does the respective national legislation contai n a provision requiring customs authorities to 
give an explanation in writing as to how the customs value was determined? 
 Our national legislation does not contain a provi sion requiring customs to give an explanation 
in writing regarding the determination of the customs value.   
 (b) Are there any further regulations concerning an above-mentioned request? 
 Presently there are not any further regulations.  
 
13. How have the Interpretative Notes of the Agreement been included? 
 The notes of the agreement ar e not presently included.   
 
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 charges is included in our national legislation 
chap. 48 sec. 5; third schedule sec. 8. 
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  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? 
 Provision of the decision on the valuation of carrier media has been implemented in 
accordance to the text of the decision pursuant to paragraph 2.  
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