WORLD TRADE  
ORGANIZATION   
G/VAL/67 
12 December 2011 
 (11-6443) 
Committee on Customs Valuation  
  
 
SEVENTEENTH ANNUAL REVIEW OF THE IMPLEMENTATION AND 
OPERATION OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII 
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
 
Note by the Secretariat
1 
   Article 23 of the Agreement provides that "the Committee shall review annually the implementation and operation of this  Agreement taking into account th e objectives thereof".  At its 
meeting on 4 November 2010, the Committee on Cust oms Valuation conducted the sixteenth annual 
review of the implementation a nd operation of the Agreement. 
  
                                                      
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO. G/VAL/67 
Page 2  
 
   The contents of this document are as follows: 
  Page 
 
I.  MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND 
OBSERVER STATUS .............................................................................................................. 3 
A.  WTO  MEMBERS (153) ................................................................................................................ 3  
B.  DELAYED APPLICATION AND RESERVATIONS  ............................................................................ 4  
1.  Article 20.1 (delayed application of the provisions of the Agreement) ................................ 4  
2.  Article 20.2 (delayed application of the computed value method) ........................................ 4  
3.  Annex III, paragraph 1 (extension of the five-year delay period) ........................................ 4  
4.  Annex III, paragraph 2(reservation concerning minimum values) ...................................... 4  
5.  Annex III, paragraph 3 (reservation concerning reversal of sequential order of 
Articles 5 and 6) (53) ........................................................................................................ ......... 4 
6.  Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the 
importer so requests) (51) .................................................................................................... .... 5 
7.  Observer Govern ments (30) .....................................................................................................  5 
8.  Observer International Organizations (6) .............................................................................. 5  
II.  OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION ...................... 5  
III. MEETINGS OF THE COMMITTEE .................................................................................... 6  
IV.  NATIONAL LEGISLATION PRESENTED ......................................................................... 6  
A.  TEXTS OF NATIONAL LEGISLATION  ............................................................................................. 6  
B.  CHECKLIST OF ISSUES  ................................................................................................................. 6  
C.  EXAMINATION OF NATIONAL LEGISLATION  ................................................................................ 6  
D.  INFORMATION ON THE APPLICATION OF THE COMMITTEE DECISIONS  ....................................... 6  
V.  DECISIONS TAKEN BY THE COMMITTEE ..................................................................... 6  
VI.  TECHNICAL ASSISTANCE .................................................................................................. 7  
VII. ISSUES RELATED TO IMPLEMENTA TION OF THE AGREEMENT ......................... 7  
VIII. PRESHIPMENT INSPECTION ............................................................................................. 7  
IX.  REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS 
VALUATION ..................................................................................................................... ....... 7 
X.  CONSULTATION AND DISPUTE SETTLEMENT ............................................................ 7  
XI.  ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS ................................. 7  
ANNEX ......................................................................................................................... .......................... 8  
 
  G/VAL/67 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
A. WTO  MEMBERS (153) 
Albania The Gambia New Zealand 
Angola Georgia Nicaragua 
Antigua and Barbuda Germany Niger 
Argentina Ghana Nigeria 
Armenia Greece Norway 
Australia Grenada Oman 
Austria Guatemala Pakistan 
Bahrain, Kingdom of Guinea Bissau Panama 
Bangladesh Guinea, Rep. of Papua New Guinea 
Barbados Guyana Paraguay 
Belgium Haiti Peru 
Belize Honduras Philippines 
Benin Hong Kong, China Poland 
Bolivia, Plurinational State of Hungary Portugal 
Botswana Iceland Qatar 
Brazil India Romania 
Brunei Darussalam Indonesia Rwanda 
Bulgaria Ireland Saint Kitts and Nevis 
Burkina Faso Israel Saint Lucia 
Burundi Italy Saint Vincent & the Grenadines 
Cambodia Jamaica Senegal 
Cameroon Japan Sierra Leone 
Canada Jordan Singapore 
Cape Verde Kenya Slovak Republic 
Central African Republic Kingdom of Saudi Arabia Slovenia 
Chad Korea, Republic of Solomon Islands 
Chile Kuwait South Africa 
China Kyrgyz Republic Spain 
Colombia Latvia Sri Lanka 
Congo Lesotho Suriname 
Congo, Democratic Rep. of the  Liechtenstein Swaziland 
Costa Rica Lithuania Sweden 
Côte d'Ivoire Luxembourg Switzerland 
Croatia Macao, China Chinese Taipei 
Cuba Madagascar Tanzania 
Cyprus Malawi Thailand 
Czech Republic Malaysia Togo 
Denmark Maldives Tonga 
Djibouti Mali Trinidad and Tobago 
Dominica Malta Tunisia 
Dominican Republic Mauritania Turkey 
Ecuador Mauritius Uganda 
Egypt Mexico Ukraine 
El Salvador Moldova United Arab Emirates 
Estonia Mongolia United Kingdom 
European Community Mo rocco United States 
 
   G/VAL/67 
Page 4  
 
  Fiji Mozambique Uruguay 
Finland Myanmar Viet Nam 
Former Yugoslav Rep. of Macedonia Namibia Venezuela, Bolivarian Rep of 
France Nepal Zambia 
Gabon Netherlands Zimbabwe 
 
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 2010].  These provisions have been 
invoked as follows:  1. Article 20.1 (delayed application of the provisions of the Agreement)  
No Member maintains this special and differential treatment provision. 
2. Article 20.2 (delayed application of the computed value method)  
No Member maintains this special and differential treatment provision. 
3. Annex III, paragraph 1 (extension of the five-year delay period)  
No Member maintains this special and differential treatment provision. 
4. Annex III, paragraph 2(reservation concerning minimum values) 
No Member maintains this special and differential treatment provision. 
5. Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 
5 and 6) (53) 
Argentina
2 Guatemala Niger 
Bahrain, Kingdom of  Guyana Pakistan 
Bangladesh Haiti Panama Benin Honduras Peru
1 
Brazil1 India1 Philippines 
Brunei Darussalam Indonesia Senegal 
Burkina Faso Israel Sri Lanka 
Cameroon Jamaica Thailand Chile Kenya Togo Colombia Madagascar Tunisia Costa Rica Malawi
1 Turkey1 
Côte d'Ivoire Malaysia Uganda 
Djibouti Maldives Un ited Arab Emirates 
Dominican Republic Mali Uruguay Ecuador Mexico
1 Venezuela, Bolivarian 
Egypt Morocco1  Rep. of   
El Salvador Myanmar Zambia 
Gabon Nicaragua Zimbabwe1 
 
                                                      
2 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/67 
 Page 5 
 
 
  6. Annex III, paragraph 4 (reservation to apply Ar ticle 5.2 whether or not the importer so 
requests) (51) 
Argentina1 Dominican Republic Kenya Peru1 
Bahrain, Kingdom of Ecuador Madagascar Philippines 
Bangladesh Egypt Malaysia Senegal 
Benin El Salvador Malawi Sri Lanka 
Brazil1 Gabon Maldives Thailand 
Brunei Darussalam Guatemala Mali Togo 
Burkina Faso Guyana Mexico1 Tunisia 
Cameroon Haiti Morocco1 Turkey1 
Chile Honduras Myanmar Uruguay 
Colombia India1 Nicaragua Venezuela,  
Costa Rica Indonesia Niger   Bolivarian Rep. of 
Côte d'Ivoire Israel Nigeria Zambia 
Djibouti Jamaica Pakistan Zimbabwe1 
 
7. Observer Governments (30) 
Afghanistan Laos, PDR 
Algeria Lebanon 
Andorra Liberia 
Azerbaijan Libya Bahamas Montenegro Belarus Russian Federation Bhutan Samoa 
Bosnia and Herzegovina Sao Tome and Principe 
Comoros Serbia  Equatorial Guinea Seychelles Ethiopia Sudan Holy See Tajikistan Iran Uzbekistan 
Iraq Vanuatu 
Kazakhstan Yemen 
 
8. Observer International Organizations (6)
3 
 World Customs Organization  UNCTAD  IADB 
 I M F      A C P    W o r l d  B a n k  
 
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairman (elected in May 2010)  Mr Tamás Vattai (Hungary) 
 Chairman (elected in May 2011)  Mr Masafumi Kobayashi (Japan) 
 
                                                      
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/67 
Page 6  
 
  III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has he ld two formal meetings.  The meeting on 12 
May (G/VAL/M/51) was chaired by Mr Tamás Vattai, and on 28 Octobe r (G/VAL/M/52) chaired by Mr 
Masafumi Kobayashi.    IV. NATIONAL LEGISLATION PRESENTED 
A. T
EXTS OF NATIONAL LEGISLATION  
 Article 22 of the Agreement requires each Member  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, there were no  communications submit ted under this issue. 
 B. C
HECKLIST 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, there were two communications submitted under this issue, a 
communication from Cambodia (G/VAL/N/2/KHM/1 fro m 24.10.11) and Ecuador  (G/VAL/N/2/ECU/1 
from 01.11.11). 
 
C. E
XAMINATION OF NATIONAL LEGISLATION  
At its meeting of 12 May 2011, the Commit tee pursued its examination of various 
communications and impl ementing legislations.  The Committee agreed to revert to the examination of 
the legislations of the kingdom of Bahrain, Belize,  Cambodia, China, Nigeria, Saint Vincent and the 
Grenadines, Thailand, Tunisia, and Uk raine at the next meeting.     
  At the 28 October 2011 meeting, the Committee c ontinued its reviews on the examination of the 
legislations of the Kingdom of Bahr ain, Belize, Cambodia, China, Co sta Rica, Nigeria, Saint Vincent 
and the Grenadines, Thailand, Tunisia, and Ukraine.  
D. I
NFORMATION 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/VAL/W/5/Rev.21.   
  
V. DECISIONS TAKEN BY THE COMMITTEE 
 At its first meeting on 12 May 1995, the Co mmittee adopted Decisions which had been 
previously adopted by the Tokyo Round Committee.  These Decisions are reproduced in document 
G/VAL/5.  The Committee also adop ted Decisions that were referred by the Ministers at Marrakesh to 
the Committee.  The texts of the decisions are c ontained in document G/VAL/1.  During the reporting 
period, no new decisions were  adopted by the Committee. 
  G/VAL/67 
 Page 7 
 
 
  VI. TECHNICAL ASSISTANCE 
 The Committee took note that the Custom s Valuation technical assistance was now 
incorporated in the WTO-wide technical assistance programme.  The 2010-2011 TA Plan was being implemented presently.  This Plan foresees re gional activities on Market Access Issues which will 
include customs valuation training as one of the areas covered.  Three such activities had been 
scheduled for 2010.  Three more activities are sche duled for 2011.  The first and second activities 
were carried out in March in Barbados (Caribbean countries) and in October in Austria (Central and 
Eastern Europe, Central Asia and the CAUCUSES  Countries (CEECAC)), respectively.  The third 
activity is planned in South Africa in November (English speaking countries).  In addition, requests 
for technical assistance on customs valuation could be made at any time by individual Members and 
would be met by a national activity designed to meet  the needs of the recipient.  In September 2011, 
the WTO carried out a mission to Cape Verde fo r technical assistance on customs valuation and 
suggested to hold a national activity on custom s valuation in The Maldives in December 2011. 
Members were encouraged to continue to inform  the Committee of the various technical assistance 
activities carried out by them on bilateral and other fronts. 
 
VII. ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT 
 At the meetings on 12 May and 28 October the Committee took note of the statements made 
regarding the work in relation to the Committee's ma ndate in paragraph 8.3 of  the Ministerial Decision 
on Implementation-Related Issues and Concerns. 
 VIII.  PRESHIPMENT INSPECTION 
 At the 12 May and 28 October meeting the Un ited States stated that it was looking forward 
to written responses to the questions posed to  Indonesia on its new preshipment inspection 
programme.  IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the 12 May meeting, the representative of the World Customs Organization (WCO) 
presented a report on the 32
nd Session of the Technical Committee on Customs Valuation which was 
held from 11 to 15 April 2011.   At the 28 October meeting, the representative of the World Customs Organization (WCO) 
presented a report on the 33
rd Session of the Technical Committee on Customs Valuation which was 
held from 17 to 20 October 2011.  
X. CONSULTATION AND DISPUTE SETTLEMENT 
On 17 June 2011, the Dispute Settlement Pane l on Thailand — Customs and Fiscal Measures 
on Cigarettes from The Philippines (WT/ DS371) was circulated to Members. 
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/974).  G/VAL/67 
Page 8  
 
  ANNEX 
 
Information on National Legislation 
 
 Below are listed the references of the documents4 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 G/VAL/N/2/ALB/1 
Argentina  G/VAL/1/Add.22 
G/VAL/1/Add.22/Suppl.1 G/VAL/1/Add.22/Suppl.2 G/VAL/1/Add.22/Suppl.3 
G/VAL/1/Add.22/Suppl.4 
G/VAL/1/Suppl.2/Rev.1 G/VAL/2/Rev.2/Add.4 
G/VAL/N/1/ARG/1 
Armenia  G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1 
Australia  G/VAL/1/Add.14/Suppl.1 
G/VAL/1/Add.14/Suppl.2 
G/VAL/1/Add.14/Suppl.3 G/VAL/1/Add.14/Suppl.4 G/VAL/2/Rev.1/Add.12  
G/VAL/2/Rev.1/Add.12/Suppl.1
G/VAL/N/1/AUS/1 G/VAL/N/1/AUS/2 
Bahrain, Kingdom of G/VAL/N/1/BHR/1 G/VAL/N/2/BHR/1 
Belize  G/VAL/N/1/BLZ/1 G/VAL/N/2/BLZ/1 
Bolivia, Plurinational 
State of G/VAL/N/1/BOL/1  
Botswana  G/VAL/1/Add.16 (not notified under 
WTO) Not received 
Brazil  G/VAL/1/Add.20  
G/VAL/1/Add.20/Suppl.1 G/VAL/2/Rev.2/Add.3 
G/VAL/N/1/BRA/1 
G/VAL/N/1/BRA/2 
G/VAL/N/1/BRA/3 
Brunei Darussalam G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1 
Bulgaria  G/VAL/N/1/BGR/1 
G/VAL/N/1/BGR/2 G/VAL/N/2/BGR/1 
Burkina Faso  G/VAL/N/1/BFA/1  
G/VAL/N/1/BFA/1/Rev.1   
Cambodia G/VAL/N/1/KHM/1 G/VAL/N/2/KHM/1 
Canada  G/VAL/1/Add.17  
G/VAL/1/Add.17/Suppl.1 G/VAL/2/Rev.1/Add.14 
G/VAL/1/Add.17/Suppl.2 
G/VAL/1/Add.17/Suppl.3 
G/VAL/N/1/CAN/1 G/VAL/N/1/CAN/2 G/VAL/N/2/CAN/1 
Chile  G/VAL/N/1/CHL/1   
                                                      
4 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation.  G/VAL/67 
 Page 9 
 
 
  Member National legislation Replies to the Checklist  
of Issues 
China  G/VAL/N/1/CHN/1 
G/VAL/N/1/CHN/2 G/VAL/N/1/CHN/3 
G/VAL/N/1/CHN/4 
G/VAL/N/1/CHN/5 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/1/CRI/2 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 
Dominica  G/VAL/N/1/DMA/1   
Dominican Rep G/VAL/N/1/DOM/1   
European Union G/VAL/1/Add.2 
G/VAL/1/Add.2/Suppl.1 
G/VAL/1/Add.2/Suppl.2 
G/VAL/1/Add.2/Suppl.3 G/VAL/1/Add.2/Suppl.4 G/VAL/1/Add.2/Suppl.5 G/VAL/1/Add.2/Suppl.6 G/VAL/1/Add.2/Suppl.7  
G/VAL/1/Add.2/Suppl.8 
G/VAL/1/Add.2/Suppl.9 G/VAL/1/Add.2/Suppl.10 G/VAL/1/Add.2/Suppl.11 G/VAL/1/Add.2/Suppl.12 
G/VAL/1/Add.2/Suppl.13 
G/VAL/1/Add2/Suppl.1 G/VAL/2/Rev.1/Add.6 
G/VAL/N/1/EEC/1/Rev.1 
Ecuador G/VAL/N/1/ECU/1 G/VAL/N/2/ECU/1 
Egypt  G/VAL/N/1/EGY/1 G/VAL/N/2/EGY/1 
Fiji  G/VAL/N/1/FJI/2 
G/VAL/N/1/FJI/2 G/VAL/N/2/FJI/1 
Former Yugoslav 
Republic of Macedonia  G/VAL/N/1/MKD/1 G/VAL/N/2/MKD/1 
Gabon  G/VAL/N/1/GAB/1   
Georgia  G/VAL/N/1/GEO/1   
Guatemala  G/VAL/N/1/GTM/1   
Hong Kong, China G/VAL/1/Add.9 Not applicable 
G/VAL/N/1/HKG/1 
Iceland  G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
India  G/VAL/1/Add.24  
G/VAL/1/Add.24/Suppl.1 G/VAL/2/Rev.2/Add.6 
G/VAL/N/1/IND/1 
G/VAL/N/1/IND/2 
G/VAL/N/1/IND/3 G/VAL/N/2/IND/1  
G/VAL/N/2/IND/1/Corr.1 
Indonesia  G/VA L/N/IDN/1  
Israel  G/VAL/N/1/ISR/1   G/VAL/67 
Page 10  
 
  Member National legislation Replies to the Checklist  
of Issues 
G/VAL/N/1/ISR/1/Corr.1 
Jamaica  G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1 
Japan  G/VAL/1/Add.7 G/VAL/2/Rev.1/Add.8 
G/VAL/N/1/JPN/1 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 
Kingdom of Saudi 
Arabia G/VAL/N/1/SAU/1 
 G/VAL/N/2/SAU/1 
Korea, Rep. of G/VAL/1/Add.19 
G/VAL/1/Add.19/Suppl.1 G/VAL/1/Add.19/Suppl.2 G/VAL/1/Add.19/Suppl.3 
G/VAL/1/Add.19/Suppl.4 
G/VAL/1/Add.19/Suppl.2/Corr.1 G/VAL/1/Add.19/Suppl.2/Corr.2 G/VAL/1/Add.19/Suppl.3/Corr.1 G/VAL/2/Rev.2/Add.1/Suppl.1 
G/VAL/N/1/KOR/1 
G/VAL/N/1/KOR/2 
Kuwait  G/VAL/N/1/KWT/1   
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1 
Lesotho  G/VAL/1/Add.21 
G/VAL/1/Add.21/Suppl.1 G/VAL/2/Rev.2/Add.2 
(not notified under WTO) 
Liechtenstein  G/VAL/N/ 1/LIE/1 Not applicable 
Macao  G/VAL/N/1/MAC/1 Not applicable 
Madagascar  G/VAL/N/1/MDG/1   
Malawi  G/VAL/1/Add.27   
G/VAL/N/1/MWI/1 
Malaysia  G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1 
Mauritius  G/VAL/N/MUS/1 G/VAL/N/2/MUS/1 
Mexico  G/VAL/1/Add.25 
G/VAL/1/Add.25/Suppl.1 
G/VAL/1/Add.25/Suppl.2 
G/VAL/1/Add.25/Suppl.3 G/VAL/2/Rev.1/Add.10 
G/VAL/1/Add.25/Suppl.1/Rev.1  
(not notified under WTO) G/VAL/2/Rev.2/Add.8 
G/VAL/N/1/MEX/1/Rev.1 G/VAL/N/2/MEX/1  
G/VAL/N/2/MEX/1/Corr.1 
Moldova  G/VAL/N/1/MD A/1 G/VAL/N/2/MDA/1 
Morocco  G/VAL/ N/1/MAR/1/Rev.1 
G/VAL/N/1/MAR/1/ Rev.1/Corr.1 G/VAL/N/2/MAR/1 
G/VAL/N/2/MAR/2 
G/VAL/N/1/MAR/2 
Mozambique  G/VAL/N/1/MOZ/1   
Namibia  G/VAL/N/1/NAM/1   
New Zealand  G/VAL/1/Add.12 
G/VAL/1/Add.12/Suppl.1 G/VAL/2/Rev.1/Add.10 
G/VAL/N/1/NZL/1 
Nigeria  G/VAL/N/1/NGR/1 G/VAL/N/2/NGR/1  G/VAL/67 
 Page 11 
 
 
  Member National legislation Replies to the Checklist  
of Issues 
Norway  G/VAL/1/Add.11 
G/VAL/1/Add.11/Corr.1  G/VAL/1/Add.11/Corr.1/Suppl.1 
G/VAL/1/Add.11/Corr.1/Suppl.2 G/VAL/2/Rev.1/Add.7 
G/VAL/N/1/NOR/1 
G/VAL/N/1/NOR/2 
Oman  G/VAL/N/1/OMN/1 
G/VAL/N/1/OMN/2 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 
Paraguay  G/VAL/N/1/PRY/1   
Peru  G/VAL/N/1/PER/1 
G/VAL/N/1/PER/2 
G/VAL/N/1/PER/3 
G/VAL/N/1/PER/4  G/VAL/N/2/PER/1 
Philippines  G/VAL/N/1/PHI/1 G/VAL/N/2/PHL/1 
Qatar  G/VAL/N/1/QAT/1 G/VAL/N/2/QAT/1 
Romania  G/VAL/1/Add.8 
G/VAL/1/Add.8/Suppl.1 
G/VAL/1/Add.8/Suppl.2 G/VAL/2/Rev.1/Add.9 
G/VAL/N/1/ROM/1 
G/VAL/N/1/ROM/2 
Saint Vincent and the Grenadines  G/VAL/N/1/CVT/1 G/VAL/N/2/CVT/1 
Senegal  G/VAL/N/1/SEN/1   
Singapore  G/VAL/N/1/SGP/1 G/VAL/N/2/SGP/1 
South Africa  G/VAL/1/Add.15 
G/VAL/1/Add.15/Corr.1 G/VAL/1/Add.15/Corr.1/Suppl.1 G/VAL/1/Add.15/Corr.1/Suppl.2 G/VAL/1/Add.15/Corr.1/Suppl.3 G/VAL/2/Rev.1/Add.13 
G/VAL/N/1/ZAF/1 
Suriname  G/VAL/N/1/SUR/1   
Swaziland  G/VAL/N/1/SWZ/1 G/VAL/N/2/SWZ/1 
Switzerland  G/VAL/1/Add.5 Not applicable 
G/VAL/N/1/CHE/1 
Taipei, Chinese G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1 
G/VAL/N/2/TPKM/2 
Tanzania  G/VAL/N/1/TZA/1 G/VAL/N/2/TZA/1 
Thailand  G/VAL/N/1/THA/1 G/VAL/N/2/THA/1 
Trinidad and Tobago  G/VAL/ N/1/TTO/1 G/VAL/N/2/TTO/1 
Tunisia  G/VAL/N/1/TUN/1 
G/VAL/N/1/TUN/2 G/VAL/N/1/TUN/3   
Turkey  G/VAL/1/Add.29 G/VAL/N/2/TUR/1 
G/VAL/N/1/TUR/1 
G/VAL/N/1/TUR/2 
Uganda  G/VAL/N/1/UGA/1   G/VAL/67 
Page 12  
 
  Member National legislation Replies to the Checklist  
of Issues 
Ukraine  G/VAL/N/1/UKR/1 G/VAL/N/2/UKR/1 
United States  G/VAL/1/Add.1  
G/VAL/1/Add.1/Suppl.1 G/VAL/1/Add.1/Suppl.2 G/VAL/1/Add.1/Suppl.3 G/VAL/1/Add.1/Suppl.4 
G/VAL/1/Add.1/Suppl.5 G/VAL/2/Rev.1/Add.1 
G/VAL/N/1/USA/1 
Uruguay  G/VAL/N/1/URY/1 G/VAL/N/2/URY/1 
Venezuela, Bolivarian 
Rep. of G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1 
Zambia  G/VAL/N/1/ZMB/1   
Zimbabwe  G/VAL/1/Add. 23 G/VAL/2/Rev.2/Add.5 
G/VAL/N/1/ZWE/1 
 
__________