WORLD TRADE  
ORGANIZATION  G/VAL/W/43/Rev.1 
15 October 2009 
 (09-5047) 
Committee on Customs Valuation  
  
 
FIFTH 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 fifth annual review of th e implementation and operation 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 meeting on 12 November 1999.  This revision is an  updated version of the 
fifth review to include the work of the 12  November 1999 meeting 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/43/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 (135).............................................................................................................. ....3 
(b) Delayed Application and Reservations.......................................................................................4  
(i) Article 20.1 (delayed application of the provisions of the Agreement) (55)...............................4  
(ii) Article 20.2 (delayed application of the computed value method) (48)......................................5  
(iii) Annex III paragraph 1 (reservation concerning an extension of the delay period) (4)..............5  
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (40)....................................5  
(v) Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of 
Articles 5 and 6) (53) ......................................................................................................... .........6  
(vi) Annex III, paragraph 4 (reservation concerning application of Article 5.2 whether or 
not the importer so requests) (51)............................................................................................. ..6 
(c) Observer Govern ments (39)...................................................................................................... ..7 
(d) Observer International Organizations (5) ...................................................................................7  
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION......................7  
III. MEETINGS OF THE COMMITTEE ....................................................................................7  
IV. NATIONAL LEGISLATION PRESENTED .........................................................................7  
(i) Texts of national legislation.................................................................................................. ......7  
(ii) Checklist of  issues............................................................................................................ ...........8  
(iii) Examination of national legislation............................................................................................ 8 
(iv) Information on the application of the Committee Decisions ......................................................8  
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE 
TEXT OF THE AGREEMENT ..............................................................................................9  
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE .....................................................9  
VII. TECHNICAL ASSISTANCE ..................................................................................................9  
VIII.  ISSUES RELATING TO IMPLEMEN TATION OF THE AGREEMENT........................9  
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS 
VALUATION ...................................................................................................................... ....10  
X. CONSULTATION AND DISPUTE SETTLEMENT..........................................................10  
XI. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS...............................10  
 
  G/VAL/W/43/Rev.1 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
(a) WTO Members (135) 
Angola 
Antigua and Barbuda 
Argentina 
Australia Austria Bahrain Bangladesh 
Barbados 
Belgium Belize Benin Bolivia 
Botswana 
Brazil Brunei Darussalam Bulgaria Burkina Faso Burundi 
Cameroon 
Canada Central African Republic Chad Chile 
Colombia 
Congo Congo, Dem. Rep. of the  Costa Rica Côte d'Ivoire 
Cuba 
Cyprus Czech Republic Denmark Djibouti 
Dominica 
Dominican Republic EC Ecuador Egypt El Salvador 
Estonia 
Fiji Finland France Gabon 
Gambia  
Germany Ghana Greece  Grenada 
Guatemala 
Guinea Bissau 
Guinea, Rep.of Guyana Haiti Honduras 
Hong Kong, China 
Hungary Iceland India Indonesia 
Ireland 
Israel Italy Jamaica Japan Kenya 
Korea 
Kuwait Kyrgyz Republic Latvia Lesotho 
Liechtenstein 
Luxembourg Macao, China Madagascar Malawi 
Malaysia 
Maldives Mali Malta Mauritania 
Mauritius 
Mexico Mongolia Morocco Mozambique Myanmar 
Namibia 
Netherlands New Zealand Nicaragua Niger 
Nigeria 
Norway Pakistan Panama  Papua New Guinea 
Paraguay 
Peru 
Philippines Poland  Portugal Qatar 
Romania 
Rwanda Saint Kitts and Nevis Saint Lucia Saint Vincent & Grenadine  
Senegal 
Sierra Leone Singapore Slovak Republic Slovenia Solomon Islands 
South Africa 
Spain Sri Lanka Suriname Swaziland 
Sweden 
Switzerland Tanzania Thailand Togo 
Trinidad and Tobago 
Tunisia Turkey Uganda United Arab Emirates 
United Kingdom 
United States Uruguay Venezuela Zambia Zimbabwe G/VAL/W/43/Rev.1 
Page 4  
 
  (b) Delayed Application and Reservations 
 The provisions for special and differential treatment available for developing country 
Members have been invoked as follows:  
(i) Article 20.1 (delayed application of the provisions of the Agreement) (55) 
Bahrain 
Bangladesh  Benin Bolivia Brunei Darussalam 
Burkina Faso  
Burundi Cameroon Central African Republic  Chad 
Chile  
Colombia  Costa Rica  Côte d'Ivoire  Cuba  Djibouti 
Dominican Republic  
Ecuador Egypt  El Salvador  Ghana 
Guatemala 
Guyana Haiti Honduras  Indonesia  
Jamaica 
Kenya Kuwait 
Madagascar Malaysia  Mali Maldives 
Malta  
Mauritania Mauritius  Myanmar  Nicaragua 
Niger 
Nigeria Pakistan  Paraguay  Peru
1 
Philippines  
Senegal  
Sri Lanka  Tanzania Thailand  Togo  
Tunisia  
Uganda United Arab Emirates Uruguay  Venezuela  
Zambia 
 
 
                                                     
 
1 The invocation of the special provisions available for developing country Members under the Customs 
Valuation Agreement 1979 continued to apply for Peru in accordance with th e Decision in WT/L/38 until 1 April 
1999.  Pursuant to the provisions of paragraph 3 of Ar ticle IX of the WTO Agreement, the General Council 
decided to grant Peru an additional one-year delay in implementing the Agreement (WT/L/307).  G/VAL/W/43/Rev.1 
 Page 5 
 
 
  (ii) Article 20.2 (delayed application of the computed value method) (48) 
Bahrain 
Bangladesh Bolivia Brunei Darussalam 
Burkina Faso 
Burundi Cameroon Chile Colombia 
Costa Rica 
Côte d'Ivoire Djibouti Dominican Republic Egypt 
Ecuador 
El Salvador Gabon Guatemala Guyana 
Haiti 
Honduras Indonesia Israel Jamaica Kenya Kuwait 
Madagascar Malaysia Mali 
Malta 
Mauritania Morocco
2 
Myanmar Nicaragua 
Nigeria 
Pakistan Peru
2 
Philippines Senegal 
Sri Lanka 
Tanzania Thailand Togo Tunisia 
United Arab Emirates 
Uruguay Venezuela Zambia  
 
(iii) Annex III paragraph 1 (reservation concerning an extension of the delay period) (4) 
Kuwait (G/VAL/18) 
Paraguay (G/VAL/17/Rev.1)  Peru (WT/L/307) 
Tanzania (G/VAL/19) 
 
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (40) 
Bahrain 
Bangladesh Burkina Faso Chile Colombia 
Côte d'Ivoire 
Djibouti Dominican Republic Gabon (G/VAL/14) Guatemala 
Guyana 
Haiti Honduras (G/VAL/15+Corr.1) Jamaica  Indonesia 
Kenya  Madagascar Malaysia Maldives 
Mali  
Malta (G/VAL/16) Mauritania Morocco Myanmar 
Nicaragua 
Niger Pakistan  Paraguay 
Peru
2 
Philippines Senegal Singapore 
Sri Lanka 
Thailand Togo Tunisia Uganda 
Uruguay 
Venezuela Zambia 
                                                     
 
2 The invocation of the special provisions available for developing country Members under the Customs 
Valuation Agreement 1979 shall continue to apply under the WTO Customs Valuation Agreement for the 
developing country Member concerned (WT/L/38). G/VAL/W/43/Rev.1 
Page 6  
 
   
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 
and 6) (53) 
Argentina2 
Bahrain Bangladesh Brazil
2 
Brunei Darussalam 
Burkina Faso 
Cameroon Chile Colombia Costa Rica 
Côte d'Ivoire 
Djibouti Dominican Republic Ecuador Egypt El Salvador 
Gabon 
Guatemala Guyana 
Haiti Honduras India
2 
Indonesia 
Israel 
Jamaica Kenya Madagascar Maldives 
Malawi
2 
Malaysia Mali Malta Mexico
2 
Morocco2 
Myanmar 
Niger Nicaragua 
Pakistan Peru
2 
Philippines Senegal 
Singapore 
Sri Lanka Thailand Togo Tunisia 
Turkey
2 
Uganda United Arab Emirates Uruguay Venezuela Zambia 
Zimbabwe
2 
 
(vi) Annex III, paragraph 4 (reservation concerning application of Article 5.2 whether or not the 
importer so requests) (51) 
Argentina2 
Bahrain Bangladesh Brazil
2 
Brunei Darussalam 
Burkina Faso 
Cameroon Chile Colombia Costa Rica Côte d'Ivoire 
Djibouti 
Dominican Republic Ecuador Egypt El Salvador 
Gabon Guatemala 
Guyana Haiti Honduras India
2 
Indonesia 
Israel Jamaica Kenya Madagascar Maldives 
Malaysia 
Mali Malta Mexico
2 
Morocco2 
Myanmar Nicaragua 
Niger Nigeria Pakistan Peru
2 
Philippines 
Senegal Singapore Sri Lanka Thailand Togo 
Tunisia 
Turkey
2 
Uruguay Venezuela Zambia 
Zimbabwe
2 
  G/VAL/W/43/Rev.1 
 Page 7 
 
 
  (c) Observer Governments (39) 
Albania  
Algeria Andorra Armenia 
Azerbaijan 
Belarus Bhutan Bosnia  and Herzegovina Cambodia 
Cape Verde 
China, Peoples Rep.  Croatia Equatorial Guinea Ethiopia  
Former Yugoslav  Rep. of Macedonia 
Georgia Holy See Jordan Kazakhstan 
Laos, P.D.R. of  Lebanon 
Lithuania Moldova Nepal 
Oman 
Russian Federation Samoa San Marino Sao Tomé  and Principe 
Saudi Arabia 
Seychelles Sudan Taipei, Chinese Tonga 
Ukraine 
Uzbekistan Vanuatu Viet Nam Yemen 
 
(d) Observer International Organizations (5)
3 
 World Customs Organization 
 IMF  UNCTAD 
 ACP 
 IADB  
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairperson:  Mr. Edward Brown (United Kingdom) 
 Vice-Chairperson: Mr. Syed  Habib Ahmed (Pakistan) 
 
III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has he ld three meetings on 26 April, 4 October, 
12 and 25 November and 17 December.  The minutes of these meetings are contained in documents 
G/VAL/M/10, G/VAL/M/11, and G/VAL/M/12, respectively. 
 
IV. NATIONAL LEGISLATION PRESENTED 
(i) 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 
                                                     
 
3 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/43/Rev.1 
Page 8  
 
  regulations.  At its first meeting, the Committee ag reed on procedures for the notification of national 
legislation (G/VAL/M/1, para graphs 29-35, 71 and 72). 
  During the reporting period, the following co mmunications and texts ha ve been submitted: 
   
  Brazil (G/VAL/N/1/BRA/2) 
  Czech Republic (G/VAL/N/1/CZE/3)   Gabon (G/VAL/N/1/GAB/1)   Latvia (G/VAL/N/1/LVA/1)   Morocco (G/VAL/N/1/MAR/1/Rev.1) 
  Namibia (G/VAL/N/1/NAM/1) 
  Poland (G/VAL/N/1/POL/1)   Romania (G/VAL/N/1/ROM/2)   Suriname (G/VAL/N/1/SUR/1)   Trinidad and Tobago (G/VAL/N/1/TTO/1) 
   
(ii) Checklist of issues 
 At its first meeting, the Committee agreed on pr ocedures for the submissi on of a checklist of 
issues (G/VAL/M/1, paragraphs 36-39).   During the reporting period, the followi ng communications have been submitted: 
 
 Canada (G/VAL/N/2/CAN/1)  Czech Republic (G/VAL/N/2/CZE/1)  Iceland (G/VAL/N/2/ISL/1)   Latvia (G/VAL/N/2/LVA/1) 
 Morocco (G/VAL/N/2/MAR/1) 
 Trinidad and Tobago (G/VAL/N/2/TTO/1)  
(iii) Examination of national legislation 
 At its meeting of 26 April 1999, the Comm ittee pursued its examination of various 
communications and impl ementing legislations.  The Committee agreed to conclude the examination of 
the legislations of Cyprus, Icelan d, Latvia, Mexico, Poland, Suriname , and Trinidad and Tobago.  It 
agreed to continue examination of the legislation of Brazil, Israel, Morocco, Panama.  The Committee 
noted that 56 developing countries had evoked the dela y period provided in Arti cle 20.1, and that 30 of 
these countries would have to apply the Agreement by 1 January 2000 and another 20 by the end of the 
year 2000. 
 
 At its meeting of 12 and 25 November and 17 December, the Committee agreed to conclude the 
examination of the legislations of  the Czech Republic, Gabon, Israel, Morocco, Namibia, and Panama.  
It would revert to the legislation of Br azil and Romania at its next meeting.   
 
(iv) 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 Equipment (G/VAL/5), ma de available by Members, is 
summarized in document G/VAL/W/5/Rev.6.     G/VAL/W/43/Rev.1 
 Page 9 
 
 
  V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE TEXT OF 
THE AGREEMENT 
 At its first meeting on 12 May 1995, the Comm ittee adopted the decisions 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 were 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 Co mmittee adopted other decisions which are 
contained in document G/VAL/5.  The Committee also adopted decisi ons that were referred by the 
Ministers at Marrakech to the Committee for adopti on.  The texts of the de cisions are contained in 
document G/VAL/1.     At its meeting on 12 and 25 November and 17 December, the Committee adopted three 
decisions (G/VAL/14, G/VAL/15 an d Corr.1, G/VAL/16) regarding th e use of minimum values in 
accordance with paragraph 2 of Annex III of the Agreement for Gabon, Hondura s and Malta,  At this 
meeting, the Committee also adopted three de cisions (G/VAL/17/Rev.1,  G/VAL/18, G/VAL/19) 
extending the delay period in applying the Agreement in accordance with paragraph 1 of Annex III of 
the Agreement for Paraguay, Kuwait and Tanzania.  (G/VAL/M/12)  
 
VII. TECHNICAL ASSISTANCE 
 Technical assistance aimed at helping countries in their preparations for the application of the 
Agreement has continued to be a matter of high pr iority to Members, to the Committee and to the 
Technical Committee during the reporting period. At the April meeting, the WTO Secretariat briefed the 
Committee on the progress and plans for its Technical Assistance Program me on Customs Valuation.  It 
was agreed that Members would co ntinue to respond to the request for information which could help 
Members to design bilateral and regi onal technical assistance activitie s as well as feed into the WTO 
Secretariat Programme.     At the November/December meeting of the Co mmittee, the Secretaria t updated the Committee 
on its technical assi stance programme.  The Committee took note of the information and of the 
Chairman's request for developing country Members to make known their technical assistance needs to 
the Committee. 
 
VIII.  ISSUES RELATING TO IMPLEMEN TATION OF THE AGREEMENT  
 At the meeting of 26 April 1999, Korea raised two legal issues:  the first related to quota 
charges paid by the exporter on  behalf of the buyer a nd part of the price actually paid or payable;  and 
the second related to the base to be used for custom s appraisal under the actual transaction value when 
there was more than one sale to the country of impor tation.  Korea circulated its views in G/VAL/W/33.  
Also at this meeting, the United States raised it s increasing concern over the inappropriate use of price 
databases, and the increasing use of minimum valu es, minimum import prices and minimum reference 
prices for determining customs values.  Also at th is meeting, the Committee discussed a communication 
from Peru in G/VAL/W/31 invoki ng paragraph 1 of Annex III
4 (extension of the delay period in 
applying the Agreement).  Finally, at this meeti ng and at the meeting of November/December, India 
raised further questions concerning certain aspects of the European Communities valuation practices.   
                                                      
4 This matter was ultimately dealt with by the General Council which adopted the Decision WT/L/307 
granting Peru's extension of the delay period. G/VAL/W/43/Rev.1 
Page 10  
 
  IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 The representative of the World Customs Organi zation (WCO) presented de tailed oral reports 
on the Eighth and Ninth Sessions of the Techni cal Committee on Customs Valuation, held on 
29 March - 1 April 1999 and on 22 - 26 November 1999, respectively.  
 The Committee on Customs Valuation took note of  these reports and expr essed appreciation for 
the continued valuable work of the Technical Committee.   
X. CONSULTATION AND DISPUTE SETTLEMENT 
 During the reporting period, the European Co mmunities initiated consultations with Brazil 
pursuant to, inter alia , Article 19 of the WTO Agreement on Im plementation of Article VII of the 
GATT 1994, on a number of Brazilian measures , procedures and prac tices (G/VAL/D/2). 
  
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/323). 
 
  G/VAL/W/43/Rev.1 
 Page 11 
 
 
  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 Issues (VAL/2/R ev.1 and Rev.2) received from Signatories. 
 
Member National legislation 
 Replies to the 
Checklist of Issues 
Argentina VAL/1/Add.22 + Suppl. 1-4 + 
G/VAL/N/1/ARG/1 VAL/2/Rev.2/Add.4 
 
Australia VAL/1/Add.14 + Suppl.1-4 
G/VAL/N/1/AUS/1 VAL/2/Rev.1/Add.12 + Suppl.1 
Botswana VAL/1/Add.16 Not received 
Brazil  VAL/1/Add.20 + Suppl.1      
G/VAL/N/1/BRZ/1 + 2 VAL/2/Rev.2/Add.3 
Bulgaria G/VAL/N/1/BGR/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 
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 
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  
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 
Iceland  G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
Israel G/VAL/N/1/ISR/1  
India VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/2 VAL/2/Rev.2/Add.6 
Japan VAL/1/Add.7 
G/VAL/N/1/JPN/1 VAL/2/Rev.1/Add.8 
Korea, Rep.of VAL/1/Add.19 + Suppl.1-4 
G/VAL/N/1/KOR/1 VAL/2/Rev.2/Add.1+ Suppl.1 
+ Suppl.2/Corr.1-2 + Suppl.3/Corr.1 
Latvia G/VAL/N/1/LVA/1 G/VAL/N/2/LVA/1 
Lesotho  VAL/1/Add.21 + Suppl.1 VAL/2/Rev.2/Add.2 
Liechtenstein G/VAL/N/1/LIE/1  
Macao, China G/VAL/N/1/MAC/1  
Malawi  VAL/1/Add.27 
G/VAL/N/1/MWI/1  
Mexico  VAL/1/Add.25 + Suppl.1-3 
 VAL/2/Rev.2/Add.8 
+ Suppl.1/Rev.1 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation. G/VAL/W/43/Rev.1 
Page 12  
 
  Member National legislation 
 Replies to the 
Checklist of Issues 
Morocco G/VAL/N/1/MAR/1+Rev.1  G/VAL/N/2/MAR/1 
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 
Panama  G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1 
Poland  VAL/1/Add.28 
G/VAL/N/1/POL/1  
Romania VAL/1/Add.8 + Suppl.1-2 
G/VAL/N/1/ROM/1 and 2  VAL/2/Rev.1/Add.9 
Slovak Rep. VAL/1/Add.18 + Suppl.1/  
Corr.1-2  G/VAL/N/1/SVK/1 VAL/2 /Rev.1/Add.15+ Suppl.1 
Slovenia G/VAL/N/1/SVN/1 G/VAL/N/2/SVN/1 
Singapore G/VAL/N/1/SG P/1 G/VAL/N/2/SGP/1 
South Africa VAL/1/Add.15 + Corr.1 
+ Suppl.1-3 G/VAL/N/1/ZAF VAL/2/Rev.1/Add.13 
Suriname G/VAL/N/1/SUR/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 
Turkey  VAL/1/Add.29 
G/VAL/N/1/TUR/1  
United States VAL/1/Add.1 +  Suppl.1-5 
G/VAL/N/1/USA/1  VAL/2/Rev.1/Add.1 
Zimbabwe VAL/1/Add.23 
G/VAL/N/1/ZWE/1 VAL/2/Rev.2/Add.5 
 
 
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