. /.  WORLD TRADE  
ORGANIZATION   
G/VAL/W/206 
19 October 2011  
 
(11-5204) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CUSTOMS VALUATION AGREEMENT 
 
Follow-up questions from the United States to Tunisia 
  
 The following communication, dated 18 October 2011, is circulated at the request of the 
delegation of the United States.  
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 The United States would like to thank Tunisia for the responses provided in G/VAL/W/202 and would like to circulate following additional follow-up questions for Tunisia.  Questions regarding G/VAL/W/202 
 
1. Based on the responses in G/VAL/W/202, we are concerned that Tunisia has not specifically 
incorporated all of the provisions of the Customs Valuation Agreement into its laws and regulations, 
such as Article 6.2 of the CVA.  We are of the view that the provisions of the CVA, including the 
interpretative notes to the Agreement, should be fully incorporated into the domestic laws and 
regulations of each WTO Member.  Given that  Tunisia never expressly incorporated certain 
provisions into its laws and regula tions, could Tunisia please explain what steps it has taken to ensure 
that its customs authorities are in compliance with Article 6.2 of the CVA? 
2. In G/VAL/W/202, Tunisia states that not all of the Interpretative Notes of the Agreement 
were formally incorporated in a single legal text and that not all Notes have been incorporated into the 
Customs Code.  Would Tunisia please identify in de tail where each of the Interpretative Notes are 
incorporated in its legal texts, and notify those documents?  Additionally, could Tunisia provide an 
action plan identifying the potential implementation date for the remaining Interpretative Notes? 
Questions regarding G/VAL/N/1/TUN/2/Rev.1 
 
3. Article 1 of the Ministry of Finance Order of 28 January 2009, and Article 23 of the Customs 
Code relate to the importation of waste or scrap fo r destruction in Tunisian territory.  Would Tunisia 
please confirm that there would be no "sale", fo r the purposes of customs valuation, where the 
importer is paid for accepting and destroying waste or scrap? 
4. Article 11 of the Ministry of Finance Order states that the cost of research and preliminary 
design sketches is not to be included in the custom s value.  How does Tunisia view Article 11 of the 
Ministry of Finance Order to be consistent with Article 8(b)(iv) of the CVA, which provides that 
engineering, development, artwork, design work, a nd plans and sketches undertak en elsewhere than in 
the country of importation shall be added to  the price actually paid or payable?  
 
 G/VAL/W/206 
Page 2  
 
  5. Article 14 of the Ministry of Finance Order en umerates the circumstances where a royalty or 
licence fee in respect of the right to use a trade ma rk is to be added to the price actually paid or 
payable.   
(a) In consideration of Article 8 and the Interp retative note to Article 8, why does Tunisia 
limit the circumstances in which a royalty or license fee in respect to  the right to use a 
trademark may be added to the price actually paid or payable? 
(b) Can Tunisia please clarify why Article 14 only applies to trademarks, and does not 
include patents or copyrights? 
6. We would like to request an explanation on the intent or meaning of Article 15 of the 
Ministry of Finance Order, which reads:  " Where the method of calculation of the amount of a royalty 
or licence fee derives from the price of the impor ted goods, it may be assumed in the absence of 
evidence to the contrary that the payment of that ro yalty or licence fee is related to the goods to be 
value ." 
7. Article 18 of the Ministry of Finance Order appears to provide that transportation costs may 
be assessed in determining customs value for the tran sport of goods within the customs territory of 
Tunisia.  Would Tunisia please clarify how it views Artic le 18(a) of this legisla tion in consideration of 
the Interpretive Note to Article 1, which indicates th at the cost of transport after importation shall not 
be included in the customs value?  
8. What is the definition of "uniform free-domic ile price" as set forth in Article 18 of the 
Ministry of Finance Order?      
 
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