WORLD TRADE  
ORGANIZATION  G/VAL/W/136/Rev.1 
15 October 2009 
 (09-5056) 
Committee on Customs Valuation  
  
 
TENTH 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 tenth annual review of th e implementation and ope ration of the Agreemen t 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 25 October 2004.  This re vision is an updated version of the 
tenth review to include the work of the 25 October 2004 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/136/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 (148).............................................................................................................. ....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) (7)........................................4  
(iii) Annex III, paragraph 1 (extension of the five-year delay period)...............................................4  
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (4) ......................................4  
(v) Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of 
Articles 5 and 6) (53) ......................................................................................................... .........4  
(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 (29)...................................................................................................... ..5 
(d) 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. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE 
TEXT OF THE AGREEMENT ..............................................................................................7  
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE .....................................................7  
VII. TECHNICAL ASSISTANCE ..................................................................................................7  
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT .........................7  
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION ...................................................................................................................... ......7
 
X. CONSULTATION AND DISPUTE SETTLEMENT............................................................8  
XI. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS.................................8  
  G/VAL/W/136/Rev.1 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
(a) WTO Members (148) 
Albania Gabon Nepal 
Angola The Gambia Netherlands 
Antigua and Barbuda Georgia New Zealand Argentina Germany Nicaragua 
Armenia Ghana Niger 
Australia Greece Nigeria Austria Grenada Norway 
Bahrain Guatemala Oman 
Bangladesh Guinea Bissau Pakistan Barbados Guinea, Rep. of Papua New Guinea 
Belgium Guyana Paraguay 
Belize Haiti Peru Benin Honduras Philippines 
Bolivia Hong Kong, China Poland 
Botswana Hungary Portugal 
Brazil Iceland Qatar 
Brunei Darussalam India Romania Bulgaria Indonesia Rwanda 
Burkina Faso Ireland Saint Kitts and Nevis 
Burundi Israel Saint Lucia Cambodia Italy Saint Vincent & Grenadine 
Cameroon Jamaica Senegal 
Canada Central African Republic Japan 
Jordan Sierra Leone 
Singapore 
Chad Kenya Slovak Republic 
Chile Korea Slovenia China Kuwait Solomon Islands 
Colombia Kyrgyz Republic South Africa 
Congo Latvia Spain Congo, Democratic Rep. of the  Lesotho Sri Lanka 
Costa Rica Liechtenstein Suriname 
Côte d'Ivoire Lithuania Swaziland Croatia Luxembourg Sweden 
Cuba Macao, China Switzerland 
Cyprus Madagascar Taipei, Chinese 
Czech Republic Malawi Tanzania 
Denmark Malaysia Thailand Djibouti Maldives Togo 
Dominica Mali Trinidad and Tobago 
Dominican Republic Malta Tunisia Ecuador Mauritania Turkey 
Egypt Mauritius Uganda 
El Salvador Mexico United Arab Emirates Estonia Moldova United Kingdom 
European Community Mongolia United States 
Fiji Morocco Uruguay Finland Mozambique Venezuela, The Bolivarian Rep. of 
Former Yugoslav Rep. of Macedonia Myanmar Zambia 
France Namibia Zimbabwe G/VAL/W/136/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 2004.  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) (7) 
Bolivia 
Guatemala 
Haiti Mauritania 
Myanmar 
 Sri Lanka 
United Arab Emirates 
 
(iii) Annex III, paragraph 1 (extension of the five-year delay period)  
 None. 
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (4)  
El Salvador (WT/L/476) 
Guatemala (G/VAL/43) Senegal (WT/L/571) Sri Lanka (G/VAL/53) 
 
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 
and 6) (53) 
Argentina
1 Guatemala Niger 
Bahrain 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 Maldives Turkey
1 
Côte d'Ivoire Malawi1 Uganda 
Djibouti Malaysia United Arab Emirates Dominican Republic Mali Uruguay Ecuador Mexico
1 Venezuela, The Bolivarian Rep. of  
Egypt Morocco1 Zambia 
El Salvador Myanmar Zimbabwe1 
Gabon Nicaragua  
 
                                                      
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/136/Rev.1 
 Page 5 
 
 
  (vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (50) 
Argentina1 Ecuador Maldives Thailand 
Bahrain Egypt Malaysia Togo Bangladesh El Salvador Mali Tunisia 
Benin Gabon Mexico
1 Turkey1 
Brazil1 Guatemala Morocco1 Uruguay 
Brunei Darussalam Guyana Myanmar Venezuela, The  Burkina Faso Haiti Nicaragua   Bolivarian Rep. of Cameroon Honduras Niger Zambia 
Chile India
1 Nigeria Zimbabwe1 
Colombia Indonesia Pakistan  Costa Rica Israel Peru
1  
Côte d'Ivoire Jamaica Philippines  Djibouti Kenya Senegal  
Dominican Republic Madagascar Sri Lanka  
 (c) Observer Governments (29) 
Algeria Russian Federation 
Andorra Samoa Azerbaijan Sao Tome and Principe 
Bahamas Saudi Arabia 
Belarus Serbia & Montenegro Bhutan Seychelles Bosnia and Herzegovina Sudan Cape Verde Tajikistan 
Equatorial Guinea Tonga 
Ethiopia Ukraine Holy See Uzbekistan Kazakhstan Vanuatu Laos Vietnam Lebanon Yemen 
Libya  
 (d) Observer International Organizations (6)
2 
 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 2003)  Mr. Ivan Lee (Hong Kong, China) 
 Chairman (elected in October 2004 ) Mr Robin Twyman (United Kingdom) 
  
                                                     
 
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/136/Rev.1 
Page 6  
 
  III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has held two formal meetings.  The meeting on 
8 March (G/VAL/M/37) was chaired by Mr. Ivan  Lee (Hong Kong, China);  and the meeting on 
25 October (G/VAL/M/38) was chaired by  Mr. Robin Twyman (United Kingdom).  
 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: 
 
Burkina Faso (G/VAL/N/1/BFA/1/Rev.1) 
China ( G/VAL/N/1/CHN/4) 
Mexico (G/VAL/N/1/MEX/1/Rev.1) Paraguay( G/VAL/N/1/PRY/1) 
Peru (G/VAL/N/1/PER/2) 
 
(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: 
 
Mexico (G/VAL/N/2/MEX/1and Corr.1) Philippines (G/VAL/N/2/PHI/1) Tanzania (G/VAL/N/2/TZA/2) 
 
 
(c) Examination of national legislation 
At its meeting of 8 March 2004, the Commit tee pursued its examination of various 
communications and impl ementing legislations.  The Committee agreed to conclude the examination of 
the legislation of Chile.  It agreed to revert to the legislation of Armenia, Burkina Faso, Peru and 
Thailand, and to amendments to China's and I ndia's legislation at the next meeting.   
 
 At the 25 October 2004 meeting, the Committee co ncluded the examination of the legislations 
of Paraguay, the Philippines and Tanzania;  it would revert to the examination of the legislation of 
Armenia, Burkina Faso, China, India, Mexico, Peru and Thailand at its next meeting.   
 
(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/VAL/W/5/Rev15.   
   G/VAL/W/136/Rev.1 
 Page 7 
 
 
  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 cont ained in document G/VAL/ 1.  No Decisions were 
adopted during the reporting period.     
VII. TECHNICAL ASSISTANCE 
 The Committee took note that the WTO Committ ee on Trade and Development had adopted 
the 2004 technical assistance plan (as in WT/COMTD/W /119/rev.3. and also  noted the need to avoid 
two parallel and repetitive exercises. However members were encouraged to continue to inform the 
Committee of the various technical assistance activiti es carried out by them on bilateral and other 
fronts.  VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT 
 At the 8 March and 25 October meetings, the Committee took note of a discussion of India's 
concerns regarding certain aspects of the Eu ropean Communities valuation policies.   
  At the 8 March and 25 October meetings, the Committee took note of the reports from the 
Chairman on his informal consultations regarding the wo rk in relation to its mandate in paragraph 8.3 of 
the Ministerial Decision on Implementati on-Related Issues and Concerns.   
  At the 8 March meeting, the United States posed questions to Mexico, China and India on 
certain customs valuation practices.    
 At its 25 October meeting, the Committee carried out its third Transitional Review in 
accordance with paragraph 18 of the Protocol of Accession of the People's Republic of China.  It 
circulated its report to the Council for Trade in Goods in G/VAL/57 and Corr.1. 
 
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the 8 March meeting, the representativ e of the World Customs Organization (WCO) 
presented a report which focussed primarily on th e current work of the WCO Technical Committee 
and the Valuation Technical Assistance Programme of the WCO Secretariat.  At the 25 October meeting, the representative of th e WCO presented a report on the 18
th Session of the Technical 
Committee on Customs Valuation which was held  from 29 March to 2 April 2004, and  the 19th 
Session which was held from 18 to 21 October 2004.   
 
 The Technical Committee on Customs Valu ation has submitted  to the Committee on 
Customs Valuation Guidelines on the Development and use of a National Valuation Database as a 
Risk Assessment Tool, as a complement to its responses submitted in May 2003 (G/VAL/54) to the G/VAL/W/136/Rev.1 
Page 8  
 
  terms of reference made to it in document G/VAL /51 regarding concerns on the accuracy of the 
declared value. These  guidelines have been circulated in document G/VAL/54/Suppl.1. 
 
X. CONSULTATION AND DISPUTE SETTLEMENT 
 During the period under consideration, ther e were no new requests for consultation and 
dispute settlement under Article 19 of the Agreement on Implementation of Artic le VII of the General 
Agreement on Tariffs and Trade 1994 (A greement on Customs Valuation). 
 
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 Ar ticle 23 of the Agreement (G/L/718).   
  G/VAL/W/136/Rev.1 
 Page 9 
 
 
  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  
Armenia G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/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  and 2 VAL/2/Rev.1/Add.12 + Suppl.1 
Bolivia G/VAL/N/1/BOL/1  
Botswana VAL/1/Add.16 (not not ified 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/1 
Bulgaria G/VAL/N/1/BGR/1 and 2 G/VAL/N/2/BGR/1 
Burkina Faso G/VAL/N/1/BFA/1 + Rev.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/CH N/1, 2, 3 and 4  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 
Dominica G/VAL/N/1/DMA/1  
Dominican Rep G/VAL/N/1/DOM/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 
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 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation. 
 G/VAL/W/136/Rev.1 
Page 10  
 
  Member National legislation Replies to the Checklist of Issues 
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 + 
Suppl.2/Corr.1-2 + Suppl.3/Corr.1 G/VAL/N/1/KOR/1 and 2 VAL/2/Rev.2/Add.1 + Suppl.1 
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/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 
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 
Mauritius G/VAL/N/MUS/1 G/VAL/N/2/MUS/1 
Mexico VAL/1/Add.25 + Suppl.1-3 
+ Suppl.1/Rev.1 (not notified under WTO) 
G/VAL/N/1/MEX/1 + Rev.1 VAL/2/Rev.1/Add.10 
VAL/2/Rev.2/Add.8 
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+Corr.1 
G/VAL/N/1/MAR/2 G/VAL/N/2/MAR/1 and 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  
Paraguay G/VAL/N/1/PRY/1  
Philippines G/VAL/N/1/PHI/1 G/VAL/N/2/PHL/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  
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/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 
Taipei, Chinese G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2 
Tanzania  G/VAL/N/2/TAN/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  G/VAL/W/136/Rev.1 
 Page 11 
 
 
  Member National legislation Replies to the Checklist of Issues 
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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