WORLD TRADE  
ORGANIZATION  G/VAL/W/108/Rev.1 
14 October 2009 
 (09-5022) 
Committee on Customs Valuation  
  
 
EIGHTH ANNUAL REVIEW OF THE IMPLEMENTATION AND 
OPERATION OF THE AGREEM ENT ON IMPLEMENTATION 
OF ARTICLE VII OF THE GENERAL AGREEMENT 
ON TARIFFS AND TRADE 1994 
 
Background Working Document by the Secretariat
 
 
Revision  
  
 This revised working document is circulated by the Secretariat in preparation for the completion 
of the eighth annual review of th e implementation and ope ration of the Agreement on Implementation of 
Article VII of the General Agreem ent on Tariffs and Trade 1994 (the Agreement).  This review was 
suspended at the Committee's meeti ng on 4-5 November 2002.  This revision is an updated version of 
the eighth review to include the work of the 4-5 November and 29 November-10 December 2002 
meetings of the Committee.   
 
_______________ 
 
  Article 23 of the Agreement provides that "the Committee shall review annually the 
implementation and operation of this Agreement taking into ac count the objectives thereof". 
  The main objectives of the Agr eement are those listed  in the General Introductory Commentary.  
The annual review of the Committee should cove r the implementation and ope ration of the Agreement 
in the light of its objectives and specific obligations.  G/VAL/W/108/Rev.1 
Page 2  
 
   The contents of this document are as follows: 
  Page
 
I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND 
OBSERVER STATUS..............................................................................................................3  
(a) WTO Members (144).............................................................................................................. ....3 
(b) Delayed Application and Reservations.......................................................................................4  
(i) Article 20.1 (delayed application of the provisions of the Agreement).......................................4  
(ii) Article 20.2 (delayed application of the computed value method) (45)......................................4  
(iii) Annex III, paragraph 1 (extension of the five-year delay period)(4)..........................................4  
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (11)....................................4  
(v) Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of 
Articles 5 and 6) (52) ......................................................................................................... .........5  
(vi) Annex III, paragraph 4 (reservation to apply Ar ticle 5.2 whether or not the importer 
so requests) (50).............................................................................................................. ............5  
(c) Observer Govern ments (32)...................................................................................................... ..5 
(d) Observer International Organizations (6) ...................................................................................6  
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION......................6  
III. MEETINGS OF THE COMMITTEE ....................................................................................6  
IV. NATIONAL LEGISLATION PRESENTED .........................................................................6  
(a) Texts of national legislation.................................................................................................. ......6  
(b) Checklist of issues ............................................................................................................ ..........7  
(c) Examination of national legislation ............................................................................................ 7 
(d) Information on the application of the Committee Decisions ......................................................7  
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE 
TEXT OF THE AGREEMENT ..............................................................................................7  
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE .....................................................7  
VII. TECHNICAL ASSISTANCE ..................................................................................................8  
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT .........................8  
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION ...................................................................................................................... ......8
 
X. CONSULTATION AND DISPUTE SETTLEMENT............................................................9  
XI. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS.................................9  
  G/VAL/W/108/Rev.1 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
(a) WTO Members (144) 
Albania Germany Niger 
Angola Ghana Nigeria 
Antigua and Barbuda Greece Norway Argentina Grenada Oman 
Australia Guatemala Pakistan 
Austria Guinea Bissau Papua New Guinea Bahrain Guinea, Rep. of Paraguay 
Bangladesh Guyana Peru 
Barbados Haiti Philippines Belgium Honduras Poland 
Belize Hong Kong, China Portugal 
Benin Hungary Qatar Bolivia Iceland Romania 
Botswana India Rwanda 
Brazil Indonesia Saint Kitts and Nevis 
Brunei Darussalam Ireland Saint Lucia 
Bulgaria Israel Sain t Vincent & Grenadine 
Burkina Faso Italy Senegal 
Burundi 
Cameroon Canada Jamaica 
Japan Jordan Separate Customs Territory of  
  Taiwan, Penghu, Kinmen, and    Matsu 
Central African Republic Kenya Sierra Leone 
Chad Korea Singapore Chile Kuwait Slovak Republic 
China Kyrgyz Republic Slovenia 
Colombia Latvia Solomon Islands Congo Lesotho South Africa 
Congo, Democratic Rep. of the  Liechtenstein Spain 
Costa Rica Lithuania Sri Lanka Côte d'Ivoire Luxembourg Suriname 
Croatia Macao, China Swaziland 
Cuba Madagascar Sweden Cyprus Malawi Switzerland 
Czech Republic Malaysia Tanzania 
Denmark Maldives Thailand 
Djibouti Mali Togo 
Dominica Malta Trinidad and Tobago Dominican Republic Mauritania Tunisia 
Ecuador Mauritius Turkey 
Egypt Mexico Uganda El Salvador Moldova United Arab Emirates 
Estonia Mongolia United Kingdom 
European Community Mo rocco United States 
Fiji Mozambique Uruguay 
Finland Myanmar Venezuela, The Bolivarian Rep. of 
France Namibia Zambia Gabon Netherlands Zimbabwe 
Gambia New Zealand  
Georgia Nicaragua  G/VAL/W/108/Rev.1 
Page 4  
 
  (b) Delayed Application and Reservations 
This table reflects the situation with respect to special and differential treatment provisions 
available for developing country Members as at 31 December 2002.  These provisions have been 
invoked as follows:  (i) Article 20.1 (delayed application of the provisions of the Agreement)  
No Member maintains this special and differential treatment provision. 
(ii) Article 20.2 (delayed application of the computed value method) (45) 
Bahrain Kenya 
Bangladesh Kuwait 
Bolivia Madagascar 
Brunei Darussalam Malaysia Burkina Faso Mali Cameroon Malta Chile Mauritania 
Colombia Myanmar 
Costa Rica Nicaragua Côte d'Ivoire Nigeria Djibouti Pakistan Dominican Republic Philippines Ecuador Senegal 
Egypt Sri Lanka 
El Salvador Tanzania Gabon Thailand Guatemala Togo Guyana Tunisia 
Haiti United Arab Emirates 
Honduras Uruguay Indonesia Venezuela, The Bolivarian Rep. of Israel Zambia Jamaica  
 (iii) Annex III, paragraph 1 (extension of the five-year delay period)(4) 
Haiti (WT/L/439)  Sri Lanka (G/VAL/46, G/VAL/52) 
El Salvador (WT/L/453) United Arab Emirates  
 
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (11) 
Colombia (G/VAL/26)  
Côte d'Ivoire (WT/L/475) 
Dominican Republic (WT/L/442) 
El Salvador (WT/L/476) Gabon (G/VAL/14) Guatemala (G/VAL/43)  Honduras (G/VAL/15 + Corr.1) 
Jamaica (G/VAL/40) 
Malta (G/VAL/45) 
Madagascar (WT/L/408) Nicaragua (G/VAL/25)  G/VAL/W/108/Rev.1 
 Page 5 
 
 
  (v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 
and 6) (52) 
Argentina1 Guyana Niger 
Bahrain Haiti Pakistan Bangladesh Honduras Peru
2 
Brazil2 India2 Philippines 
Brunei Darussalam Indonesia Senegal Burkina Faso Israel Sri Lanka Cameroon Jamaica Thailand Chile Kenya Togo 
Colombia Madagascar Tunisia 
Costa Rica Maldives Turkey
2 
Côte d'Ivoire Malawi2 Uganda 
Djibouti Malaysia United Arab Emirates Dominican Republic Mali Uruguay 
Ecuador Malta Venezuela, The  
Egypt Mexico
2   Bolivarian Rep. of   
El Salvador Morocco2 Zambia 
Gabon Myanmar Zimbabwe2 
Guatemala Nicaragua  
 (vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (50) 
Argentina
2 Egypt Malaysia Thailand 
Bahrain El Salvador Mali Togo Bangladesh Gabon Malta Tunisia 
Brazil
2 Guatemala Mexico2 Turkey2 
Brunei Darussalam Guyana Morocco2 Uruguay 
Burkina Faso Haiti Myanmar Venezuela, The  Cameroon Honduras Nicaragua   Bolivaran Rep. of Chile India
2 Niger Zambia 
Colombia Indonesia Nigeria Zimbabwe2 
Costa Rica Israel Pakistan  
Côte d'Ivoire Jamaica Peru2  
Djibouti Kenya Philippines  Dominican Republic Madagascar Senegal  Ecuador Maldives Sri Lanka  
 
(c) Observer Governments (32) 
Algeria Nepal 
Andorra Russia n Federation 
Armenia Samoa Azerbaijan Sao Tome and Principe 
Bahamas Saudi Arabia 
Belarus Seychelles Bhutan Sudan Bosnia and Herzegovina Tajikistan 
                                                     
 
1 These Members maintain in the WTO the special an d differential treatment provisions invoked under 
the Tokyo Round Agreement th rough Decision WT/L/38. G/VAL/W/108/Rev.1 
Page 6  
 
  Cambodia Tonga 
Cape Verde Ukraine Equatorial Guinea Uzbekistan Ethiopia Vanuatu Former Yugoslavia Republic Vietnam 
Holy See Yemen 
Kazakhstan Yugoslavia – Fed. Rep. of 
Laos  Lebanon  
 
(d) Observer International Organizations (6)
2 
World Customs Organization 
IMF UNCTAD ACP 
IADB World Bank 
 II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairperson:  Mr. Raimundas Karoblis (Lithuania) 
 
III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has held eight formal meetings.  Two formal 
meetings, on 26 February (G/VAL/M/25) and 27 March 2002 (G/VAL/M/26) were chaired by 
Mr. K. J. Weerasinghe (Sri Lanka);  and six fo rmal meetings, on 6-7 May 2002 (G/VAL/M/27 and 
Corr.1, G/VAL/M28), 26 June (G/VAL /M/29), 3 and 26  July 2002 (G/VAL/M/30, Corr.1, and Add.1), 
30 September-1 October 2002 (G/VAL /M/31);  4-5 November (G/VAL/M/32);  and 29 November and 
10 December  2002 (G/VAL/M/33), were chaired by  Mr. Raimundus Karoblis (Lithuania).   
 IV. NATIONAL LEGISLATION PRESENTED 
(a) Texts of national legislation 
 Article 22  of the Agreement requires each Memb er to inform the Committee of any changes in 
its laws and regulations relevant to the Agreem ent and in the administration of such laws and 
regulations.  At its fi rst meeting, on 12 May 1995, the Comm ittee agreed on procedures for the 
notification of national legislation (G/V AL/M/1, paragraphs 29-35, 71 and 72). 
 
 During the reporting period, the following co mmunications and texts ha ve been submitted: 
 
Brunei Darussalam (G/VAL/N/1/BRN/1) Burkina Faso (G/VAL/N/1/BFA/1) 
China (G/VAL/N/1/CHN/1) 
Côte d'Ivoire (G/VAL/N/1/CIV/1) Croatia (G/VAL/N/1/HRV/1) Georgia (G/VAL/N/1/GEO/1) India (G/VAL/N/1/IND/3) 
Kenya (G/VAL/N/1/KEN/1) 
Korea (G/VAL/N/1/KOR/2) Lithuania (G/VAL/N/1/LTU/1) 
Moldova (G/VAL/N/1/MDA/1) 
Peru (G/VAL/N/1/PER/1) 
Separate Customs Territo ry of Taiwan, Penghu, 
Kinmen and Matsu (G/VAL/N/1/TPKM/1) Slovakia (G/VAL/N/1/SVK/2) Tunisia (G/VAL/N/1/TUN/1) 
Venezuela (G/VAL/N/1/VEN/1) 
                                                     
 
2 These organizations now have official observer status following Agreement in the Committee 
(G/VAL/M/5) and Agreements between the World Bank and the IMF with the WTO (WT/L/195).  G/VAL/W/108/Rev.1 
 Page 7 
 
 
  (b) Checklist of issues 
 At its first meeting, on 12 May 1995, the Commit tee agreed on procedures for the submission of 
a checklist of issues (G/VAL/M/1, pa ragraphs 36-39).  The checklist of issues is contained in G/VAL/5.  
  During the reporting period, the followi ng communications have been submitted: 
 
Brunei Darrusalam (G/VAL/N/2/BRN/1) China (G/VAL/N/2/CHN/1) Croatia (G/VAL/N/2/HRV/1) Cuba (G/VAL/N/2/CUB/1) 
India (G/VAL/N/2/IND/1 and Corr.1) Kenya (G/VAL/N/2/KEN/1) 
Lithuania (G/VAL/N/2/LTU/1) Moldova (G/VAL/N/2/MDA/1) Separate Customs Territo ry of Taiwan, Penghu, 
Kinmen and Matsu (G/VAL/N/2/TPKM/1 and 2) 
Venezuela (G/VAL/N/2/VEN/1) 
 (c) Examination of national legislation 
 At its meeting of 6-7 May 2002, the Commi ttee pursued its exam ination of various 
communications and impl ementing legislations.  The Committee agreed to conclude the examination of 
the legislations of Brunei Darussal am, Croatia, Georgia, Kenya, Kore a, Lithuania, Moldova, Tunisia and 
Venezuela.  Since the notification of Peru did not c ontain the customs act, it was agreed not to conclude 
its examination in the Committee.   At the 4-5 November 2002 meeting, the Comm ittee agreed to susp end the agenda item 
regarding examination of national legislation pendi ng resolution of a systemic matter between China and 
Chinese Taipei concerning the latter's notification.    (d) Information on the application of the Committee Decisions 
 Information on the application of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods and of paragrap h 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipm ent (G/VAL/5), made available by Members, was 
summarized in documents G/VA L/W/5/Rev.11 and Rev.12.   
  
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE TEXT OF 
THE AGREEMENT 
 At its first meeting on 12 May 1995, the Comm ittee adopted the Deci sions relating to the 
interpretation of the Agreement, which had prev iously been adopted by the Tokyo Round Committee 
(G/VAL/M/1, paragraphs 66-67).  The decisions we re reproduced in document G/VAL/5.  No new 
decisions relating to the interpre tation of the Agreement were a dopted during the reporting period. 
 VI. OTHER DECISIONS TAKEN BY THE COMMITTEE 
 At its first meeting on 12 May 1995, the Commit tee adopted other Decisions which had been 
previously adopted by the Tokyo Round Committee.  These Decisions are reproduced in document 
G/VAL/5.  The Committee al so adopted Decisions that were referr ed by the Ministers at Marrakech to 
the Committee.  The texts of the decisions are contained in document G/VAL/1.   
 At the meeting of 29 November and 10 Decembe r, the Committee adopt ed a Decision granting 
Sri Lanka an extension of the delay period in accordance with paragraph 1, Annex III.    G/VAL/W/108/Rev.1 
Page 8  
 
  VII. TECHNICAL ASSISTANCE 
 Following adoption of the proposal by the European Communities to reinvigorate the 
Committee’s work (G/VAL/W/82/Rev.1) last year , the Committee agreed at its February 2002 
meeting to hold a seminar on technical assistance in November 2002.  The Committee adopted the 
programme for this seminar whic h was subsequently circulated as G/VAL/47/Rev.2.  The seminar 
was held on 6 and 7 November 2002.   
 
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT  
 At its first meeting of the year, on 26 Febr uary 2002, the Committee adopted a schedule of 
meetings for the year (G/VAL/44) at which it woul d address the implementation issues in accordance 
with its mandates in paragraph 12 of the Doha Ministerial Decl aration (WT/MIN(01) /DEC/1) and in 
paragraph 8.3 of the Ministeria l Decision on Implementation- Related Issues and Concerns 
(WT/MIN(01)/17).     At the February meeting, a first general discussion was held of the implementation issues 
contained in tirets 57 through 61 of  paragraph 7 of document Job(01)/ 152/Rev.  The discussion of these 
tirets continued at the Committee mee tings of 27 March;  7 May;  3 Ju ly;  30 September and 1 October;  
4-5 November;  and 29 November and 10 December .  The Committee submitted its report of its 
consideration of the five tirets to the Trade Negotiating Committee in G/VAL/49.   The Committee held a discussion in accordance  with its mandate in paragraph 8.3 of the 
Ministerial Decision on Impl ementation-Related Issues and Concerns  (WT/MIN(01)/17) at its meetings 
of 7 May;  3 July;  30 September and 1 October;   4-5 November, and 29 November and 10 December.  
The Committee submitted its report to the General Council of its consideration of paragraph 8.3 in 
G/VAL/50.  It also agreed to submit Terms of Refe rence for work to be carri ed out by the Technical 
Committee on Customs Valuation to this Committee,  and to attach these Terms of Reference to the 
report to the General Council.  These Terms of Reference are c ontained in document G/VAL/51. 
  At the 6-7 May and 4-5 November meetings, the Committee took note of a discussion of India's 
concerns regarding certain aspects of the European  Communities valuation policies.  At the 6-7 May 
meeting, Brazil requested clarific ation from Mexico on the operati on of its regulation on estimated 
prices.   
 
 At the 4-5 November meeting, the Committee carried out its first Transitional Review in 
accordance with paragraph 18 of th e Protocol of the Accession of th e People's Republic of China.  It 
circulated its report to the Council for Trade in Goods in G/VAL/48. 
 IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the May meeting, the representative of th e World Customs Organization (WCO) presented a 
report on the Fourteenth Session of the Technica l Committee on Customs Valuation which was held 
from 15-19 April 2002.  At the September-October mee ting, the representative of the WCO presented an 
oral report on the work of the Technical Committee on the exchange of information for customs administrations.  At the November meeting, the re presentative of the WCO presented a report on the 
Fifteenth Session of the Technical Comm ittee, held from 21-25 October 2002.   
  The Committee on Customs Valuation took note of  these reports and expr essed appreciation for 
the continued valuable work of the Technical Committee.    G/VAL/W/108/Rev.1 
 Page 9 
 
 
  X. CONSULTATION AND DISPUTE SETTLEMENT 
 During the period under consideration, th e United States and the European Communities 
reported that a mutually agreed solution had been  achieved with regard to the matter of Belgian 
imports of rice from the United States (G/VAL/D/5/Add.1).  XI. ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS  
 The Committee adopted its annual report to the Council for Trade in Goods in accordance with 
the requirements of Article 23 of the Agreement (G/L/590). 
 G/VAL/W/108/Rev.1 
Page 10  
 
  ANNEX I 
 
Information on National Legislation
 
  Below are listed the references of the documents
1 containing national laws, regulations etc. and 
replies to the Checklist of I ssues received from Members. 
  
Member National legislation Replies to the Checklist of Issues 
Albania  G/VAL/N/1/ALB/1  
Argentina 
 VAL/1/Add.22 + Suppl. 1-4   
G/VAL/N/1/ARG/1 VAL/2/Rev.2/Add.4 
+ Suppl.2/Rev.1 
Australia VAL/1/Add.14 + Suppl.1-4 
G/VAL/N/1/AUS/1 VAL/2/Rev.1/Add.12 + Suppl.1 
Bolivia G/VAL/N/1/BOL/1  
Botswana VAL/1/Add.16 (not notified under 
WTO) Not received 
Brazil VAL/1/Add.20 + Suppl.1 
G/VAL/N/1/BRA/1, 2 and 3 VAL/2/Rev.2/Add.3 
Brunei Darussalam G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/2 
Bulgaria G/VAL/N/1/BGR/1 and 2 G/VAL/N/2/BGR/1 
Burkina Faso G/VAL/N/1/BFA/1  
Canada VAL/1/Add.17 + Suppl.1 -3 
G/VAL/N/1/CAN/1 and 2 VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1 
China G/VAL/N/1/CHN/1  G/VAL/N/2/CHN/1 
Colombia G/VAL/N/1/COL/1 G/VAL/N/2/COL/1 
Costa Rica G/VAL/N/1/CRI/1 G/VAL/N/2/CRI/1 
Côte d'Ivoire G/VAL/N/1/CVI/1  
Croatia G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1 
Cuba G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1 
Cyprus VAL/1/Add.26 
G/VAL/N/1/CYP/2 VAL/2/Rev.2/Add.7 
Czech Rep. VAL/1/Add.18 + Suppl.1/ Corr.1-2 
G/VAL/N/1/CZE/1, 2, and 3 VAL/2/Rev.1/Add.15 + Suppl.1 
G/VAL/N/2/CZE/1 
Dominica G/VAL/N/1/DMA/1  
Dominican Rep G/VAL/N/1/DOM/1  
Estonia G/VAL/N/1/EST/1 G/VAL/N/2/EST/1 
EEC VAL/1/Add.2 + Suppl.1-13  
G/VAL/N/1/EEC/1/Rev.1 VAL/2/Rev.1/Add.6 + Suppl.1 
Fiji G/VAL/N/1/FJI/1 G/VAL/N/2/FJI/1 
Gabon G/VAL/N/1/GAB/1  
Georgia G/VAL/N/1/GEO/1  
Hong Kong China VAL/1/Add.9 
G/VAL/N/1/HKG/1 Not applicable 
Hungary VAL/1/Add.6 
G/VAL/N/1/HUN/1 VAL/2/Rev.1/Add.4 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation. 
  G/VAL/W/108/Rev.1 
 Page 11 
 
 
  Member National legislation Replies to the Checklist of Issues 
Iceland G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
India VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/1,2 and 3 VAL/2/Rev.2/Add.6 
G/VAL/N/2/IND/1+Corr.1 
Indonesia G/VAL/N/ IDN/1 G/VAL/N/2/IDN/1+Corr.1 
Israel G/VAL/N/1/ISR/1+Corr.1 G/VAL/N/2/ISR/1 
Jamaica G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1 
Japan VAL/1/Add.7 
G/VAL/N/1/JPN/1 VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1 
Jordan G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1 
Kenya G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1 
Korea, Rep.of VAL/1/Add.19 + Suppl.1-4  
G/VAL/N/1/KOR/1 and 2 VAL/2/Rev.2/Add.1 + Suppl.1 
+ Suppl.2/Corr.1-2 + Suppl.3/Corr.1 
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1 
Latvia G/VAL/N/1/LVA/1 G/VAL/N/2/LVA/1 
Lesotho VAL/1/Add.21 + Suppl.1 (not notified 
under WTO) VAL/2/Rev.2/Add.2 
Liechtenstein G/VAL/N/1/ LIE/1 Not applicable 
Lithuania G/VAL/N/1/LTU/1 G/VAL/N/2/LTU/1 
Macao G/VAL/N/1/MAC/1 Not applicable 
Madagascar G/VAL/N/1/MDG/1  
Malawi VAL/1/Add.27  
G/VAL/N/1/MWI/1  
Malaysia G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1 
Malta G/VAL/N/1/MLT/1 G/VAL/N/2/MLT/1 
Mauritius G/VAL/N/MUS/1 G/VAL/N/2/MUS/1 
Mexico VAL/1/Add.25 + Suppl.1-3 
  VAL/2/Rev.1/Add.10 
VAL/2/Rev.2/Add.8 + Suppl.1/Rev.1 (not notified under 
WTO) 
Moldova G/VAL/N/1/MD A/1 G/VAL/N/2/MDA/1 
Morocco G/VAL/N/1/ MAR/1/Rev.1+Corr.1 G/VAL/N/2/MAR/1-2 
Namibia G/VAL/N/1/NAM/1  
New Zealand VAL/1/Add.12 + Suppl.1 
G/VAL/N/1/NZL/1 VAL/2/Rev.1/Add.10 
Norway VAL/1/Add.11 +Corr.1 + Suppl.1-2 
G/VAL/N/1/NOR/1 VAL/2/Rev.1/Add.7 
Oman G/VAL/N/1/OMN/1 G/VAL/N/2/OMN/1 
Pakistan G/VAL/N/1/PAK/1  
Panama G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1 
Peru G/AL/N/1/PER/1  
Philippines G/VAL/N/1/PHI/1  
Poland VAL/1/Add.28 
G/VAL/N/1/POL/1-2 G/VAL/N/2/POL/1 
Romania VAL/1/Add.8 +  Suppl.1-2 
G/VAL/N/1/ROM/1 and 2 VAL/2/Rev.1/Add.9 
Senegal G/VAL/N/1/SEN/1  
Separate Customs 
Territory of Taiwan 
Penghu, Kinmen G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2 G/VAL/W/108/Rev.1 
Page 12  
 
  Member National legislation Replies to the Checklist of Issues 
and Matsu (Taipei, 
Chinese) 
Singapore G/VAL/N/1/SG P/1 G/VAL/N/2/SGP/1 
Slovakia VAL/1/Add.18 + Suppl.1/ Corr.1-2 
G/VAL/N/1/SVK/1 and 2 VAL/2/Rev.1/Add.15+ Suppl.1 
Slovenia G/VAL/N/1/SVN/ 1-2 G/VAL/N/2/SVN/1 
South Africa VAL/1/Add.15  + Corr.1 + Suppl.1-3 
G/VAL/N/1/ZAF/1 VAL/2/Rev.1/Add.13 
Suriname G/VAL/N/1/SUR/1  
Swaziland  G/ VAL/N/2/SWZ/1 
Switzerland VAL/1/Add.5  
G/VAL/N/1/CHE/1 Not applicable 
Trinidad and 
Tobago G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1 
Tunisia G/VAL/N/1/TUN/1  
Turkey VAL/1/Add.29 
G/VAL/N/1/TUR/1 and 2 G/VAL/N/2/TUR/1 
United States VAL/1/Add.1 +  Suppl.1-5 
G/VAL/N/1/USA/1 VAL/2/Rev.1/Add.1 
Uruguay G/VAL/N/1/URY/1 G/VAL/N/2/URY/1 
Venezuela G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1 
Zambia G/VAL/N/1/ZMB/1  
Zimbabwe VAL/1/Add.23 
G/VAL/N/1/ZWE/1 VAL/2/Rev.2/Add.5 
 
 
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