WORLD TRADE  
ORGANIZATION  WT/DS348/1 
G/L/782 
G/VAL/D/8 
25 July 2006 
 (06-3569) 
 Original:   English/ 
 Spanish 
 
 
 
COLOMBIA – CUSTOMS MEASURES ON IMPORTATION 
OF CERTAIN GOODS FROM PANAMA 
 
Request for Consultations by Panama  
 
 
 The following communication, dated 20 July 2006, from the delegation of Panama to the delegation of Colombia and to the Chairman of the Dispute Settlement Body, is circulated in 
accordance with Article 4.4 of the DSU. 
 
_______________ 
 
  My authorities have instructed me to requ est consultations with Colombia, pursuant to 
Article 4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes  
("DSU") and Article XXII:1 of the General Agreement on Tariffs and Trade 1994  ("GATT 1994") 
and Articles 19.1 and 19.2 of the Agreement on Implementation of Article VII of the GATT 1994  
("Agreement on Customs Valuation") with respect  to certain Colombian customs measures on the 
importation of certain goods from Panama.  This re quest is being made after various efforts by 
Panama to discuss the matter with Colombia, in th e hope of avoiding the initiation of a dispute.  
However, those efforts were to no avail.
1 
  First, Colombia has established and applies indicative unit prices or estimated prices for 
customs valuation purposes for certain goods that or iginate in and/or are imported from Panama and 
specified other countries or customs territories.  Th e application of these indicative or estimated prices 
results in reference prices based on which importe rs of the affected goods must determine and pay 
customs duties and other duties or charges and taxe s, and not based on the valuation methods set out 
in the Agreement on Customs Valuation.  If the refe rence prices are not followed, then in practice the 
goods cannot be imported into Colombia.  The mech anism based on indicative or estimated prices 
("the indicative or estimated price mechanism") app lies exclusively to certain goods (as described in 
the relevant legislative acts) originating in Panama and specified other countries or customs 
territories.  Section A of the Annex contains a list of legislative acts that establish the indicative or 
estimated price mechanism.     The indicative or estimated price mechanism a ppears to be inconsistent with Colombia's 
obligations under Articles 1 to 7 and 13 of the Agreement on Customs Valu ation and the General 
Notes in its Annex 1, as well as under Articles XI:1, XIII:1, II:1(a), II:1(b), X:1, X:3(a) and I:1 of the 
GATT 1994.   Second, Colombia has established a require ment that all goods falling under Chapters 50 
to 64 of Colombia's Customs Tariff (textile and f ootwear products) that originate in and/or are 
imported from Panama or China must  enter into Colombia only through specified ports of entry (the 
                                                     
 
1 G/VAL/W/154, G/C/W/548, Meeting of the Council for Trade in Goods of 12 July 2006. WT/DS348/1 
G/L/782 G/VAL/D/8 
Page 2 
  
  "restriction on the ports of entry").  Such goods  must be imported exclusively through the two 
designated ports: the Special Administration for Customs Service at El Dorado Airport and the 
Special Customs Administration at Barranquilla.  This restriction on the ports of entry applies only to 
such goods coming from Panama or China and not to  goods coming directly from third countries or 
customs territories.  The Resolutions establishing th e restriction on the ports of entry for such goods 
are set out in Section B of the Annex.    The restriction on the ports of entry appears to  be inconsistent with Colombia's obligations 
under Articles XI:1, XIII:1, V:6 and I:1 of the GATT 1994.    
 
Third, Colombia has established a requireme nt that commercial invoices of goods coming 
from the Free Zone of Colon must include, in add ition to the regular requirements, the name of the 
buyer in Colombia, its address and its Tax Identification Number ("NIT") (the "commercial invoices 
requirement").  This commercial invoices requirement applies only to goods coming from the Free 
Zone of Colon and not to goods originating in th ird countries or customs territories. The Resolution 
establishing the commercial invoices requirement is set out in Section C of the Annex.    The commercial invoices requirement appears to be  inconsistent with Co lombia's obligations 
under Articles XI:1,  XIII:1, Article V: 6 and Article I:1 of the GATT 1994.  
 
 For each of the measures at issu e, this request also covers any related acts, amendments or 
extensions, as well as any related pr actices not listed in the Annex. 
  The measures at issue appear to nullify or im pair the benefits accruing to Panama under the 
cited agreements. 
  Panama reserves the right to raise additiona l claims and legal issues regarding the above-
mentioned measures during the consultations.  
 
 My authorities look forward to receiving your re ply to this request.  I propose that the date 
and venue of the consultations be agreed between our missions. 
  WT/DS348/1 
 G/L/782 
 G/VAL/D/8 
 Page 3 
  
  ANNEX
 
 
 A. The indicative or estimated price mechanism 
 
The indicative or estimated price mechanism  as established by the following legislative acts, 
including any related instruments and ame ndments thereto and related practices:  
 
• Resolución No. 05474 de la Dirección de Impuestos y Aduanas Nacionales de 
29 de junio de 2005 "[p]or la cual se establecen Precios Indicativos". 
 
• Resolución No. 07908 de la Dirección de Impuestos y Aduanas Nacionales de 
1 de septiembre de 2005 "[p]or la cual se establecen Precios Indicativos".  
 
• Resolución No. 08628 de la Dirección de Impuestos y Aduanas Nacionales de 
20 de septiembre de 2005 "[p]or la cual se establecen Precios Indicativos".  
 
• Resolución No. 08743 de la Dirección de Impuestos y Aduanas Nacionales de 
22 de septiembre de 2005 "[p]or la cual se est ablecen precios indicativos de textiles".  
 
• Resolución No. 09477 de la Dirección de Impuestos y Aduanas Nacionales de 
12 de octubre de 2005 "[p]or la c ual se establecen Precios Indicativo".   
 
• Resolución No. 09478 de la Dirección de Impuestos y Aduanas Nacionales de 
12 de octubre de 2005 "[p]or la cual se establecen Precios Estimados".  
 
• Resolución No. 10760 de la Dirección de Impuestos y Aduanas Nacionales de 
15 de noviembre de 2005 "[p]or la cual se establecen precios indicativos".  
 
• Resolución No. 10953 de la Dirección de Impuestos y Aduanas Nacionales de 
18 de noviembre de 2005 "[p]or la cual se establecen precios indicativos".  
 
• Resolución No. 11285 de la Dirección de Impuestos y Aduanas Nacionales de 
25 de noviembre de 2005 "[p]or la cual se establecen Precios Indicativos".  
 
• Resolución No. 11439 de la Dirección de Impuestos y Aduanas Nacionales de 
29 de noviembre de 2005 "[p]or la cual se establecen Precios Indicativos".  
 
• Resolución No. 4953 de la Dirección de Impuestos y Aduanas Nacionales de 
18 de mayo de 2006 "[p]or la cual se establecen precios indicativos para juguetes rellenos y no rellenos".   
 
• Colombia's Custom Code (Decree No. 2685 of 1999) in particular Titles V and VI, its 
Regulations (Resolution No. 4240 of 20 00) and the application thereof.  
 WT/DS348/1 
G/L/782 G/VAL/D/8 
Page 4 
  
  B. The restriction on the ports of entry into Colombia 
 
The restriction on the ports of entry as established in  the following resolutions, including any related 
instruments and amendments thereto:   
 
• Resolución No. 05796 de la Dirección de Impuestos y Aduanas Nacionales de 
7 de julio de 2005 "[p]or la cual se señalan los lugares habilitados para el ingreso e importación de mercancías originarias y/o provenientes de la República de Panamá 
y de la República Popular China ".  
 
• Resolución No. 12465 de la Dirección de Impuestos y Aduanas Nacionales de 
21 de diciembre de 2005 "[p]or la cual se am plia la vigencia de la Resolución 05796 
de 2005, que señala los lugares habilitados para el ingreso e importación de mercancías originarias y/o provenientes de la República de Panamá y de la 
República Popular China ".  
 
• Resolución No. 06691 de la Dirección de Impuestos y Aduanas Nacionales de 
22 de junio de 2006 "[p]or la cual se amplia la vigencia de la Resolución 05796 de 2005, que señala los lugares habilitados para el  ingreso e importación de mercancías 
originarias y/o provenientes de la Repúb lica de Panamá y de la República Popular 
China ".   
 
C. The commercial invoices requirement  
 
The commercial invoices requirement as established in  the following resolution, including any related 
instruments and amendments thereto:  
• Resolución No. 10118 de la Dirección Gen eral de Impuestos y Aduanas Nacionales 
de 27 de octubre de 2005 , "[p]or la cual se modifica parcialmente la 
Resolución 4240 de 2000 ".  
 
__________