WORLD TRADE  
ORGANIZATION   
G/VAL/W/209 
24 October 2011 
 (11-5331) 
Committee on Customs Valuation Original:  English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CUSTOMS  
VALUATION AGREEMENT 
 
Responses from Cambodia to the United States  
 
 
 The following communication, dated 19 October 2011, is circulated at the request of the delegation of Cambodia.  
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 The Permanent Mission of the Kingdom of Ca mbodia to the United Nation Office, World 
Trade Organization and other Intern ational Organizations at Geneva presents its compliments to the 
WTO Secretariat and has the honor to summ it to the WTO Secretariat the following: 
  Enclosed the Cambodia's official responses to  the US questions as contained in document 
G/VAL/W/201 dated 3 February 201 1and its questions raised at the last Committee Meeting on 
Cambodia's customs valuation.  Cambodia requests th e WTO Secretariat to circulate the responses to 
the US Delegation and WTO members according its procedure.   
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 G/VAL/W/209 
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  Question 1:   
 
We appreciate Cambodia's response to Ques tion 3 of G/VAL/W/195, indicating that 
Cambodia may consider removing the phrase "on beha lf of the person," which is contained in 
the definitions of "identical goods" and "sim ilar goods" in the Prakas on Customs Valuation 
of Imported Goods.  We believe  that deletion of this phrase is necessary since the current 
wording seems to allow for someone other than  the person who produ ced the goods being 
valued to produce goods considered to be id entical or similar.  Please indicate when 
Cambodia might consider the possibility of rem oval of the phrase "on behalf of the person" 
 Answer:    
 
In response to the US’s concern, the Ministry of Economy and Finance amended the Prakas on Customs Valuation of Imported Goods by re moving the phase "on behalf of the person". 
The Prakas was signed by the Minister of Economy and Finance on 10 October 2011 and 
came into force immediately thereafter. 
 
Question 2:   
 
We continue to have some concerns regarding Praka 32 of  Cambodia's customs valuation 
legislation, which appears to provide for th e use of valuation methods other than those 
contained in the WTO Customs Valuation Agre ement, for certain goods that Cambodia deems 
as sensitive or high risk goods.  Cambodia's re ply to question 5 in G/VAL/W/195 states that 
this is a transitional provision providing cust oms with some flexibility in the implementation 
of the Agreement. 
 
a) When does Cambodia envision the end of this transition period? 
 
 Answer:   The transition period was terminated by an officially written announcement 
of the General Department of Custom s and Excise dated 2nd December 2010. 
Cambodia has implemented the methods for customs valuation as contained in the WTO Agreement on Customs Valuation since January 2011. 
 
b) How does Cambodia consider this to be consis tent with its commitment to fully implement 
the Customs Valuation Agreement by 7 January 2009? 
 
 Answer:  Please see answer above. 
 
Question 3:    
 
In response to Question 5 of G/VAL/W/195, Cambodia indicates that with respect to petroleum products, Cambodia is "on the way to consider possible options to implement the 
Agreement on these products based on the intern ational good practice in the region."  Please 
clarify the meaning of the phrase "based on the international good practice in the region."  
Does this refer to the use of reference pricing?   If so, how does Cambodia consider this to be 
consistent with its commitment to full y implement the CVA by January 2009? 
 
Answer:    
 
Cambodia had explored possible options used by countries in the region aimed at 
implementing methods for the calculation of customs value in conformity with the WTO 
Agreement on Customs Valuation.  The phrase "b ased on the international good practice in  G/VAL/W/209 
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  the region" does not mean to refer to the use of reference pricing.  Cambodia is pleased to 
confirm that Cambodia has no longer used re ference pricing for its customs valuation 
purpose.  
Question 4:    
 
Finally, please indicate when Cambodia will be  submitting its responses to the Checklist of 
Issues to the WTO Secretariat. 
 
Answer:    
 
Checklist of issues is attached in Annex I of this response document. 
  
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