WORLD TRADE  
ORGANIZATION  G/L/942 
10 November 2010 
 (10-5997) 
  
  
 
REPORT (2010) OF THE COMM ITTEE ON CUSTOMS VALUATION 
TO THE COUNCIL FOR TRADE IN GOODS 
 
 A. B
ACKGROUND  
1. The Agreement on Implementation of Article VII of the General Agreement on Tariffs and 
Trade 1994 (the Agreement) entered into force on 1 Ja nuary 1995.  This report covers the year 2010.  It 
addresses the work undertaken by the Committee on Customs Valuation (the Committee) in respect of 
the objectives of the Agreement, which are: to provide greater uniformity and certainty in the 
implementation of the provisions of Article VII of the GATT 1994;  to esta blish a fair, uniform and 
neutral system for the valuation of goods for custom s purposes that precludes the use of arbitrary of 
fictitious customs values;  to ensure  that the basis for valuation of goods for customs purposes should, to 
the greatest extent possible, be the transaction valu e of the goods being valued;  and to secure additional 
benefits for the international trade of developing countries. 
 2. During the period under consideration, the Committee has held two formal meetings, on 
6 May (G/VAL/M/49) under the Chairmanship of  Mr. Mohammad Saeed (Pakistan), and on 
04 November (G/VAL/M/   to be issued) under the Chairmanship of Mr. Ta más Vattai (Hungary).  
Mr. Tamás Vattai  was electe d by the Committee as Chairper son for the 2010-2011 period at the 
meeting of 6 May 2010.     
3. Participation in the Committee is open to all WTO Members.  In additi on, Governments granted 
observer status by the WTO Gene ral Council attended Committee mee tings as observers.  At the 
April 1997 meeting, the Committee granted observer  status to those orga nizations which had had 
observer status on an ad hoc  basis, namely UNCTAD and the WCO, as well as to the ACP and the 
IADB.   The Committee took note of the fact that the World Bank and the IMF had observer status by 
virtue of the Agreements between these organizations and the WTO. 
 
4. The Committee's rules of procedure, which we re approved by the Council for Trade in Goods, 
are contained in G/L/146.  B. I
MPLEMENTATION OF THE AGREEMENT  
5. During the period under review, no devel oping country Members maintained delayed 
application of the provisions of the Agreement in ac cordance with the provision s of Article 20.1 of the 
Agreement.  At circulation of th is report, no Member maintains an extension of the delay period in 
accordance with the provisions of paragraph 1, Annex III.  Understanding has been reached in the Committee that the texts of the national legislation of these developing country Members will be 
supplied to the Committee before the developing co untry Members begin applying the provisions of the 
Agreement (G/VAL/5, para. B.2(ii)).     6. To date, 85 Members have notified their nati onal legislation on customs valuation (this figure 
includes the 14 Members which have submitted comm unications indicating that their legislation notified G/L/942 
Page 2  
 
  under the Tokyo Round Customs Valuation Agreem ent remained valid under the WTO Customs 
Valuation Agreement and does not include the 27 indi vidual EC Members).  41 Members have not yet 
made any notification  (See Annex).    C. 
ACTIVITIES OF THE COMMITTEE  
7. At the meeting on 6 May 2010, the Committee: 
 
• concluded the examination of the legislation of Eg ypt and agreed to revert to the legislation of 
Bahrain, Belize, Cambodia, China, Nigeria,  Norway, St. Vincent and the Grenadines, 
Thailand, Tunisia and Ukraine at the next meeting, pending responses to questions on the 
legislations;   
• agreed that the Committee would revert to para graph 8.3 of the Doha Ministerial Decision on 
Implementation-Related Issu es at its next meeting; 
• agreed to  remain suspended the item referring to the fourth through fifteenth outstanding 
Annual Reviews until further notice; 
• agreed that the Committee would revert to th e questions posed from the US on Indonesia's 
new PSI programme; 
• elected Mr. Tamás Vattai (Hungary) as its Chair for 2010-2011.  
 
8. At the meeting on 04 November 2010, The Committee: 
 
• concluded the examination of the legislation of No rway and agreed to revert to the legislation 
of Bahrain, Belize, Cambodia, China, Nigeria,  Saint Vincent and the Grenadines, Thailand, 
Tunisia, and Ukraine at the next meeting, pe nding responses to questions on the legislations. 
The Chair urged Members who had not yet notifie d their national legislation to do so as early 
as possible; 
• agreed to adopt the sixteenth Annual Review  contained in document G/VAL/W/196; agreed 
to remain suspended the item referring to th e fourth through fifteenth outstanding Annual 
Reviews until further notice;  
• took note of the technical assistance activities carried out by both the WCO and WTO 
Secretariats; 
• agreed to adopt the 2010 Report of the Committee on Customs Valuation to the Council for 
Trade in Goods contained in document G/VAL/W/197; 
• agreed that the Committee would revert to th e questions posed from the US on Indonesia's 
new PSI programme; 
• agreed that the Committee would revert to para graph 8.3 of the Doha Ministerial Decision on 
Implementation-Related Issu es at its next meeting; 
• reminded those Members who have made sugges tions or may have other suggestions on how 
to increase transparency through complying with notification obligations, to submit in writing so that the matter could be further pursued.   
  G/L/942 
 Page 3 
 
 
  ANNEX1 
 
Notifications  
 
Members Members who have 
indicated their 
legislation remains 
valid under the 
WTO Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Albania N/A G/VAL/N/1/ALB/1 G/VAL/N/2/ALB/1  
Angola N/A    
Antigua & Barbuda N/A    
Argentina G/VAL/N/1/ARG/1 VAL/1/Add.22 + Suppl. 1-4 
+Suppl. 2/Rev.1 VAL/2/Rev.2/Add.4  
Armenia  G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1  
Australia G/VAL/N/1/AUS/1 VAL/1/Add.14 + Suppl. 1-4 
G/VAL/N/1/AUS/2 VAL/2/Rev.1/Add.12 + 
Suppl.1  
Bahrain N/A G/VAL/N/1/BHR/1 G/VAL/N/2/BHR/1  
Bangladesh N/A    
Barbados N/A    
Belize N/A G/VAL/N/1/BLZ/1 G/VAL/N/2/BLZ/1  
Benin N/A    
Bolivia N/A G/VAL/N/1/BOL/1   
Botswana  VAL/1/Add.16   
Brazil G/VAL/N/1/BRA/1 VAL/1/Add.20 + Suppl.1 
G/VAL/N/1/BRA/2 and 3 VAL/2/Rev.2/Add.3  
Brunei Darussalam N/A G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1  
Burkina Faso N/A G/VAL/N/1/BFA/1   
Burundi N/A    
Cambodia N/A G/VAL/N/1/KHM/1   
Cameroon N/A    
Canada G/VAL/N/1/CAN/1 VAL/1/Add.17 + Suppl.1-3  
G/VAL/N/1/CAN/2 VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1  
Cape Verde N/A    
Central African Rep. N/A    
Chad N/A    
Chile N/A G/VAL/N/1/CHL/1   
China N/A G/VAL/N/1/CHN/1 - 5  G/VAL/N/2/CHN/1  
Colombia N/A G/VAL/N/1/COL/1 G/VAL/N/2/COL/1  
Congo N/A    
Costa Rica N/A G/VAL/N/1/CRI/1 G/VAL/N/2/CRI/1  
Côte d'Ivoire N/A G/VAL/N/1/CVI/1   
Croatia N/A G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1  
Cuba N/A G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1  
Dem Rep. of Congo N/A    
Djibouti N/A    
Dominica N/A G/VAL/N/1/DMA/1   
Dominican Rep. N/A G/VAL/N/1/DOM/1   
Ecuador N/A G/VAL/N/1/ECU/1   
Egypt N/A G/VAL/N/1/EGY/1 G/VAL/N/2/EGY/1  
El Salvador N/A    
European Union G/VAL/N/1/EEC/1  VAL/1/Add.2 + Suppl.1-13 + 
Suppl.1 
G/VAL/N/1/EEC/1/Rev.1 VAL/2/Rev.1/Add.6  
Fiji N/A G/VAL/N/1/FJI/1 G/VAL/N/2/FJI/1  
                                                      
1 Documents that begin with the code "VAL" are Tokyo Round documents.  The table reflects the 
situation as of the date of circulation of this report. G/L/942 
Page 4  
 
  Members Members who have 
indicated their 
legislation remains 
valid under the 
WTO Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Former Yugoslav  Rep. of Macedonia  
N/A  
G/VAL/N/1/MKD/1  
G/VAL/N/2/MKD/1  
Gabon N/A G/VAL/N/1/GAB/1   
Gambia N/A    
Georgia N/A G/VAL/N/1/GEO/1   
Ghana N/A    
Grenada N/A    
Guatemala N/A G/VAL/N/1/GTM/1   
Guinea Bissau N/A    
Guinea, Rep. of N/A    
Guyana N/A    
Haiti N/A    
Honduras N/A    
Hong Kong, China G/VAL/N/1/HKG/1 VAL/1/Add.9 N/A  
Iceland N/A G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1  
India G/VAL/N/1/IND/1 VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/2 and 3 VAL/2/Rev.2/Add.6 
G/VAL/N/2/IND/1 + 
Corr.1  
Indonesia N/A G/VAL/N/1/IDN/1   
Israel N/A G/VAL/N/1/ISR/1 + Corr.1   
Jamaica N/A G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1  
Japan G/VAL/N/1/JPN/1 VAL/1 /Add.7 VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1  
Jordan N/A G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1  
Kenya N/A G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1  
Korea G/VAL/N/1/KOR/1 VAL/1/Add.19 + Suppl. 1-4 
+ Suppl.3/Corr.1 
G/VAL/N/1/KOR/2 VAL/2/Rev.2/Add.1  
+ Suppl.1  
Kuwait N/A G/VAL/N/1/KWT/1   
Kyrgyz Republic N/A G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1  
Lesotho  VAL/1/Add.21 + Suppl.1 VAL/2/Rev.2/Add.2  
Liechtenstein N/A G/VAL/N/1/LIE/1 N/A  
Macao, China N/A G/VAL/N/1/MAC/1 N/A  
Madagascar N/A G/VAL/N/1/MDG/1   
Malawi G/VAL/N/1/MWI/1 VAL/1/Add.27   
Malaysia N/A G/VAL/N/1/ MYS/1 G/VAL/N/2/MYS/1  
Maldives N/A    
Mali N/A    
Mauritania N/A    
Mauritius N/A G/VAL/N/1/MUS/1 G/VAL/N/2/MUS/1  
Mexico N/A VAL/1/Add.25 + Suppl. 1-3 
+ Suppl.1/Rev.1 
G/VAL/N1/MEX/1 VAL/2/Rev.1/Add.10 
VAL/2/Rev.2/Add.8 
G/VAL/N/2/MEX/1 and 
Corr.1  
Moldova N/A G/VAL/N/1/MDA/1 G/VAL/N/2/MDA/1  
Mongolia N/A    
Morocco N/A G/VAL/N/1/MAR/1 and 2 
G/VAL/N/1/MAR/1/Rev.1 + 
Corr.1 G/VAL/N/2/MAR/1 
G/VAL/N/2/MAR/2  
Mozambique N/A G/VAL/N/1/MOZ/1   
Myanmar N/A    
Namibia N/A G/VAL/N/1/NAM/1   
Nepal N/A    
New Zealand G/VAL/N/1/NZL/1 VAL/1/A dd.12 + Suppl.1 VAL/2/Rev.1/Add.10   G/L/942 
 Page 5 
 
 
  Members Members who have 
indicated their 
legislation remains 
valid under the 
WTO Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Nicaragua N/A    
Niger N/A    
Nigeria N/A G/VAL/N/1/NGA/1 G/VAL/N/2/NGA/1  
Norway G/VAL/N/1/NOR/1  VAL/1/Add.11 + Corr.1 
+ Suppl. 1-2 
G/VAL/N/1/NOR/2 VAL/2/Rev.1/Add.7  
Oman N/A G/VAL/N/1/OMN/1 - 2 G/VAL/N/2/OMN/1  
Pakistan N/A G/VAL/N/1/PAK/1   
Panama N/A G/VAL/N/1/PA N/1 G/VAL/N/2/PAN/1  
Papua New Guinea N/A    
Paraguay N/A G/VAL/N/1/PRY/1   
Peru N/A G/VAL/N/1/PER/1 - 4 G/VAL/N/2/PER/1  
Philippines N/A G/VAL/N/1/ PHL/1 G/VAL/N/2/PHL/1  
Qatar N/A G/VAL/N/1/QAT/1 G/VAL/N/2/QAT/1  
Rwanda N/A    
St. Kitts & Nevis N/A    
St. Lucia N/A    
St. Vincent & 
Grenadines N/A G/VAL/N/1/VCT/1 G/VAL/N/2/VCT/1  
Saudi Arabia N/A G/VAL/N/ 1/SAU/1 G/VAL/N/2/SAU/1  
Senegal N/A G/VAL/N/1/SEN/1   
Separate Customs 
Territory of Taiwan, 
Penghu, Kinmen and 
Matsu (Chinese Taipei) N/A G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2  
Sierra Leone N/A    
Singapore N/A G/VAL/N/1/SGP/1 G/VAL/N/2/SGP/1  
Solomon Islands N/A    
South Africa N/A VAL/1/Add.15 + Corr.1 
+ Suppl. 1-3 
G/VAL/N/1/ZAF VAL/2/Rev.1/Add.13  
Sri Lanka N/A    
Suriname N/A G/VAL/N/1/SUR/1   
Swaziland N/A G/VAL/N/1/SWZ/1 G/VAL/N/2/SWZ/1  
Switzerland G/VAL/N/1/CH E/1 VAL/1/Add.5 N/A  
Tanzania N/A G/VAL/N/1/TZA/1 G/VAL/N/2/TZA/1  
Thailand N/A G/VAL/N/1/THA/1 G/VAL/N/2/THA/1  
Togo N/A    
Tonga N/A    
Trinidad & Tobago N/A G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1  
Tunisia N/A G/VAL/N/1/TUN/1 and 2   
Turkey G/VAL/N/1/TUR/1 VAL/1/Add.29 
G/VAL/N/1/TUR/ 2 G/VAL/N/2/TUR/1  
Uganda N/A G/VAL/N/1/UGA/1   
Ukraine N/A G/VAL/N/1/UKR/1 G/VAL/N/2/UKR/1  
United Arab Emirates N/A    
United States G/VAL/N/1/USA/1 VAL/1/Add.1 + Suppl.1-5 VAL/2/Rev.1/Add.1  
Uruguay N/A G/VAL/N/1/URY/1 G/VAL/N/2/URY/1  
Vietnam N/A    
Venezuela, The 
Bolivarian Rep. of N/A G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1  
Zambia N/A G/VAL/N/1/ZMB/1   G/L/942 
Page 6  
 
  Members Members who have 
indicated their 
legislation remains 
valid under the 
WTO Committee 
(G/VAL/M/1) Members who have submitted 
their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies to 
the Checklist of Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Zimbabwe G/VAL/N/1/ZWE/1 VAL/1/Add.23 VAL/2/Rev.2/Add.5  
TOTAL NOTIFIED  852 55  
 
   
__________  
                                                     
 
2 This total number includes notifications by Members who have indicated their legislation remains valid 
under the WTO Committee (i.e. those in the first column of the table) and those made pursuant to Article 22 of 
the WTO Agreement and the Decision on Notifications (G/VAL/5).