WORLD TRADE  
ORGANIZATION  G/VAL/W/176 
27 April 2009 
 (09-2007) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CUSTOMS  
VALUATION AGREEMENT 
 
Questions from Canada Regarding the Legisl ation of Albania, Belize, and Nigeria
 
 
Communication from Canada 
 
  The following communication, dated 24 April 2009, is circulated at the request of the delegation of Canada. 
 
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Questions to Albania
 
 
Canada would like to thank Albania for its subm ission of answers to the checklist questions 
contained in document G/VAL/N/2/ALB/1.  We w ould appreciate clarification on two points as 
follows:  1. Question 1(a)(ii) 
 
 Albania responded that ‘Inter company prices are considered as grounds for regarding the 
respective prices as being influenced’.  Please clarif y if all inter company prices are questioned - are 
there any exceptions?  2. Question 9(b) 
 
 The response says that “When the appeal is reje cted, the appellant shall pay the rest of the 
fine, 60%...”.  Would Albania kindly elaborate on th e reference to the fine and the 60% balance 
payable upon rejection?  
Questions to Belize
 
 1. Article 11, Right to Appeal without Penalty 
  Article 11 of the WTO Valuation Agreement requi res, among other things, that the legislation 
of each Member provide for the right of appeal, with out penalty, of a determ ination of customs value 
to a judicial authority.  The checklist provided by  Belize (Question 9) makes mention of internal 
customs appeals: “ appropriate supervisors up to assistant co mptroller and subsequently to the 
comptroller ” but makes no mention of appeal to the judiciary.  Could Belize please explain how it 
plans to comply with the provisions of Article 11?   
 The checklist answers also explain that importers  are verbally advised of rights to further 
appeal.  Article 11.3 requires that the decision on app eal be given to the appellant and the reasons for G/VAL/W/176 
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  such decision shall be provided in writing and that the appellant be also informed of any rights of 
further appeal.  Can Belize please provide further clarification of its plans to comply with the provisions of Article 11.3?  2. Article 12, Publication 
 
 Article 12 of the WTO Valuation Agreement requi res that laws, regulations, judicial decisions 
and administrative rulings of general application givi ng effect to the Agreement be published.  As this 
question remained unanswered (Question 10) in the checklist, can Belize please provide information 
regarding their plans to comply with Article 12 of the Agreement? 
 
3. Article 14, Interpretative Notes  
  Article 14 of the Agreement states that the Not es to this Agreement, contained in Annex 1, 
form an integral part of the Agreement and are to be read and applied in conjunction with their 
respective notes.  By not including the Notes, tr ansparency, and the ability of importers to make 
proper declarations is hindered (t rade facilitation).  Can the Belize administration advise how it plans 
to comply with the provisions of Article 14 of the Agreement?  4. Article16, Right to an Explanation in Writing 
 
 Article 16 of the WTO Valuation Agre ement requires that Member’s Customs 
Administrations provide importers with written explanations of how the customs value was 
determined. The checklist provided (Question 12) indi cates that there is no such provision in current 
national legislation or regulation.  Can Belize please provide further clarification regarding its plans to 
comply with Article 16 of the Agreement? 
 
Questions to Nigeria
 
 
Canada would like to thank Nigeria for its  legislation notification in document 
G/VAL/N/1/NGA/1 and for its responses to checklist questions in document G/VAL/N/2/NGA/1.  We 
would appreciate further clarification in the following areas: 
 
1. G/VAL/N/2/NGA/1 – Checklist – Question 2   The response provided makes reference to Pa ragraph 8 of Nigeria’s Customs and Excise 
Management (Amendment Act), 2003 as having met th e requirements of Article 4 of the Customs 
Valuation Agreement which states that “at the request of the importer, the order of application of 
Articles 5 and 6 shall
 be reversed.”  Paragraphs 8(1), (2) a nd (3) of the First Schedule to the Customs 
and Excise Management (Amendment Act), 2003 as submitted by Nigeria provide for a process 
whereby the Board will consider such a request by the buyer of goods but has the authority to deny 
such a request, and “the decision of the Board on th e issue shall be final”.  Without a waiver as 
provided for in paragraph 3 of Annex 3 to the Customs Valuation Agreement this provision is 
inconsistent with the Agreement, is not trade facil itative, is not transparent, and refutes the appeal 
provisions of Article 11.  Will Nigeria be applying for a waiver?  If not, how will Nigeria bring their 
legislation into conformity with Articles 4 and 11 of the Customs Valuation Agreement? 
 2. G/VAL/N/2/NGA/1 – Checklist – Question 8  
 
 Article 10 of the Customs Valuation Agreemen t requires that “All information which is by 
nature confidential or which is provided on a confidential basis for the purposes of customs valuation 
shall be treated as strictly confidential by the auth orities concerned … except to the extent that it may 
be required to be disclosed in the context of judi cial proceedings”.  Nigeria’s response to question 8  G/VAL/W/176 
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  provides reference to Paragraph 11 of the First Schedule of the Customs and Excise Management 
(Amendment Act), 2003, as meeting this requirement .  Paragraph 11(c) provides for disclosure of 
confidential information “to the extent required by the Board in satisfying itself as to the truth or accuracy of any statement, document, or declara tion presented for customs valuation purposes.”  This 
allows for the Board to use and disclose informatio n gathered from one importer against another.  
This does not respect the confidentiality requiremen ts as stipulated in Article 10 of the Customs 
Valuation Agreement.  Would Nigeria please provide fu rther clarification of how they plan to comply 
with Article 10?  3. G/VAL/N/1/NGA/1 – Notification – Paragraphs 2.(2)(b) and 3.(2)(b) 
 
 In addressing the transaction value of identical  and similar goods in paragraphs 2.(2)(b) and 
3.(2)(b) the Nigerian legislation requires that where different values are possible the highest is to be 
used.  This is contrary to the Customs Valuation Agreement where Article 2.3 and 3.3 require that the 
lowest value be used.  Can Nigeria please advise wh at plans they have to conform with the Customs 
Valuation Agreement?   
  
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