WORLD TRADE  
ORGANIZATION  G/VAL/W/171/Rev.1 
15 October 2009 
 (09-5068) 
Committee on Customs Valuation  
  
 
FOURTEENTH 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 fourteenth annual review of the im plementation and operatio n of the Agreement on 
Implementation of Article VII of the General Agreement on Tariffs a nd Trade 1994 (the Agreement).  
This review was suspended at th e Committee's meeting on 17 October 2008.  This revisi on is an updated 
version of the fourteenth Review to include the work  of the 17 October 2008 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/171/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 (153).............................................................................................................. ....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)..............................................4  
(iii) Annex III, paragraph 1 (extension of the five-year delay period)...............................................4  
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (1) ......................................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) (51).............................................................................................................. ............5  
(c) Observer Govern ments (30)...................................................................................................... ..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............................................................7  
XI. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS.................................8  
  G/VAL/W/171/Rev.1 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
(a) WTO Members (153) 
Albania Georgia Nigeria 
Angola Germany Norway 
Antigua and Barbuda Ghana Oman Argentina Greece Pakistan 
Armenia Grenada Panama 
Australia Guatemala Papua New Guinea Austria Guinea Bissau Paraguay 
Bahrain Guinea, Rep. of Peru 
Bangladesh Guyana Philippines Barbados Haiti Poland 
Belgium Honduras Portugal 
Belize Hong Kong, China Qatar Benin Hungary Romania 
Bolivia Iceland Rwanda 
Botswana India Saint Kitts and Nevis 
Brazil Indonesia Saint Lucia 
Brunei Darussalam Ireland Saint Vincent & Grenadine Bulgaria Israel Saudi Arabia 
Burkina Faso Italy Senegal 
Burundi Jamaica Sierra Leone Cambodia Japan Singapore 
Cameroon 
Canada Jordan 
Kenya Slovak Republic 
Slovenia 
Cape Verde Korea Solomon Islands 
Central African Republic Kuwait South Africa 
Chad Kyrgyz Republic Spain Chile Latvia Sri Lanka 
China Lesotho Suriname 
Colombia Liechtenstein Swaziland Congo Lithuania Sweden 
Congo, Democratic Rep. of the  Luxembourg Switzerland 
Costa Rica Macao, Chin a Taipei, Chinese 
Côte d'Ivoire Madagascar Tanzania 
Croatia Malawi Thailand 
Cuba Malaysia Togo 
Cyprus Maldives Tonga 
Czech Republic Mali Trinidad and Tobago Denmark Malta Tunisia 
Djibouti Mauritania Turkey 
Dominica Mauritius Uganda Dominican Republic Mexico Ukraine 
Ecuador Moldova United Arab Emirates 
Egypt Mongolia United Kingdom El Salvador Morocco United States 
Estonia Mozambique Uruguay 
European Community Myanmar Ven ezuela, The Bolivarian Rep. of 
Fiji Namibia Viet Nam 
Finland Nepal Zambia 
Former Yugoslav Rep. of Macedonia Netherlands Zimbabwe France New Zealand  
Gabon Nicaragua  
The Gambia Niger  G/VAL/W/171/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 2008.  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)  
No Member maintains this special and differential treatment provision. 
(iii) Annex III, paragraph 1 (extension of the five-year delay period)  
No Member maintains this special and differential treatment provision. 
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (1) 
Senegal (WT/L/735) 
(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 Malawi
1 Turkey1 
Côte d'Ivoire Malaysia Uganda 
Djibouti Maldives United Arab Emirates Dominican Republic Mali Uruguay Ecuador Mexico
1 Venezuela, The  
Egypt Morocco1   Bolivarian Rep. of   
El Salvador Myanmar Zambia 
Gabon Nicaragua Zimbabwe1 
   
 
                                                      
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/171/Rev.1 
 Page 5 
 
 
  (vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (51) 
Argentina1 Ecuador Malaysia Sri Lanka 
Bahrain Egypt Malawi Thailand Bangladesh El Salvador Maldives Togo 
Benin Gabon Mali Tunisia 
Brazil
1 Guatemala Mexico1 Turkey1 
Brunei Darussalam Guyana Morocco1 Uruguay 
Burkina Faso Haiti Myanmar Venezuela, The  Cameroon Honduras Nicaragua   Bolivarian Rep. of 
Chile India
1 Niger Zambia 
Colombia Indonesia Nigeria Zimbabwe2 
Costa Rica Israel Pakistan  Côte d'Ivoire Jamaica Peru
1  
Djibouti Kenya Philippines  
Dominican Republic Madagascar Senegal  
    
 (c) 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 
 (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 2008)   Ms Octavia Cherchez (Romania) 
 
                                                      
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/171/Rev.1 
Page 6  
 
  III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has held two formal meetings.  The meeting on 
6 May (G/VAL/M/45) and on 17 October (G/VAL/M/46)  was chaired by Mr. Joe McClintock (United 
Kingdom) and Ms. Octavia Cherchez  (Romania) respectively.   
 IV. NATIONAL LEGISLATION PRESENTED 
(a) Texts 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, the following co mmunications and texts ha ve been submitted: 
   B e l i z e       ( G / V A L / N / 1 / B L Z / 1 )  
  C h i n a       ( G / V A L / N / 1 / C H N / 5 )  
  N i g e r i a       ( G / V A L / N / 1 / N G A / 1 )    O m a n       ( G / V A L / N / 1 / O M N / 2 )    U k r a i n e       ( G / V A L / N / 1 / U K R / 1 )   (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: 
 
  B a h r a i n       ( G / V A L / N / 2 / B H R / 1 )  
  B e l i z e       ( G / V A L / N / 2 / B L Z / 1 )    N i g e r i a       ( G / V A L / N / 2 / N G A / 1 )    O m a n       ( G / V A L / N / 2 / O M N / 1 )    U k r a i n e       ( G / V A L / N / 2 / U K R / 1 )   
(c) Examination of national legislation 
At its meeting of 6 May, the Committee agreed to conclude the examination of the legislation 
of Kuwait and Saudi Arabia.  It agreed to revert to  the examination of the legislations of Albania, 
Bahrain, China, Egypt, Tanzania and Thailand at the next meeting.      
 At the 17 October meeting, the Committee concluded the examination of the legislation of 
Oman.  It agreed to revert to the examination of th e legislations of Albania,  Bahrain, Belize, China, 
Egypt, Nigeria, Tanzania, Thailand a nd Ukraine 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/VA L/W/5/Rev.19 and Rev.20.   
   G/VAL/W/171/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 c ontained in document G/VAL/1.  During the reporting 
period, no new decisions were adopted by the Committee.    
VII. TECHNICAL ASSISTANCE 
 The Committee took note that the WTO Committ ee on Trade and Development had adopted 
the 2008 technical assistance plan.  One national technical assistance activity was carried out during the reporting period in Zimbabwe.  Members were en couraged to continue to inform the Committee 
of the various technical assistance activities carri ed out by them on bilateral and other fronts. 
 
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT 
 At the 6 May and 17 October meetings, the United States posed questions to India and 
Indonesia regarding certain customs valuation practices and policies.    At the 6 May and 17 October meeting, the Co mmittee took note of the statements made and 
the Chairman's report on his informal consultations regarding the work in relation to the Committee's 
mandate in paragraph 8.3 of the Ministeria l Decision on Implementation-Related Issues and 
Concerns.   At the 17 October meeting, the Committee carried out its seventh 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 document G/VAL/62. 
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the 6 May meeting, the representativ e of the World Customs Organization (WCO) 
presented a report on the 25
th and 26th Sessions of the Technical Committee on Customs Valuation of 
the World Customs Organization (WCO) which were held on 22 -25 October 2007 and on 31 March - 
4 April 2008 respectively. 
X. CONSULTATION AND DISPUTE SETTLEMENT 
 During the reporting period, the European Communities requested consultations with 
Thailand pursuant to, inter alia , Article 19 of the Agreement on Impl ementation of Article VII of the 
GATT 1994  (Agreement on Customs Valuation) with r espect to the way Thai customs authorities 
value alcoholic beverages and ot her products from the European Communities (G/VAL/D/10).   
 
 Also, during the reporting period, the Philippi nes requested consultations with Thailand 
pursuant to, inter alia , Article 19 of the Agreement on Implemen tation of Article VII of the General G/VAL/W/171/Rev.1 
Page 8  
 
  Agreement on Tariffs and Trade 1994 (the "Customs  Valuation Agreement") with respect to the  
customs and fiscal measures on imports of cigarettes from the Philippines (G/VAL/D/11).   
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/863).   
  G/VAL/W/171/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 G/VAL/N/2/ALB/1 
Argentina  G/VAL/1/Add.22+Suppl. 1-4 
G/VAL/N/1/ARG/1 G/VAL/2/Rev.2/Add.4 + 
Suppl.2/Rev.1 
Armenia G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1 
Australia G/VAL/1/ Add.14 + Suppl.1-4 
G/VAL/N/1/AUS/1 and 2 G/VAL/2/Rev.1/Add.12 + 
Suppl.1 
Bahrain  G/VAL/N/2/BHR/1 
Belize G/VAL/N/1/BLZ/1 G/VAL/N/2/BLZ/1 
Bolivia G/VAL/N/1/BOL/1  
Botswana G/VAL/1/Add.16 (not no tified under WTO) Not received 
Brazil G/VAL/1/Ad d.20 + Suppl.1 
G/VAL/N/1/BRA/ 1, 2, and 3 G/VAL/2/Rev.2/Add.3 
Brunei Darussalam G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1 
Burkina Faso G/VAL/N/1/BFA/1 + Rev.1  
Canada G/VAL/1/Add.17 + Suppl.1-3 
G/VAL/N/1/CAN/1 and 2 G/VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1 
Chile G/VAL/N/1/CHL/1  
China G/VAL/N/1/CHN/ 1, 2, 3, 4 and 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/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 G/VAL/1/Add.2 + Suppl.1-13  
G/VAL/N/1/EEC/1/Rev.1 G/VAL/2/Rev.1/Add.6 + Suppl.1 
Egypt G/VAL/N/1/EGY/1 G/VAL/N/2/EGY/1 
Fiji G/VAL/N/1/FJI/1 and 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 
G/VAL/N/1/HKG/1 Not applicable 
Iceland G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation. G/VAL/W/171/Rev.1 
Page 10  
 
  Member National legislation Replies to the Checklist  
of Issues 
India G/VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/1, 2, and 3 G/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  
Jamaica G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1 
Japan G/VAL/1/Add.7 
G/VAL/N/1/JPN/1 G/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 G/VAL/ 1/Add.19 + Suppl.1-4 + 
Suppl.2/Corr.1-2 + Suppl.3/Corr.1 G/VAL/N/1/KOR/1 and 2 G/VAL/2/Rev.2/Add.1 + Suppl.1 
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 + Suppl.1  
(not notified under WTO) G/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 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/Ad d.25 + Suppl.1-3 
+ Suppl.1/Rev.1 (not notified under WTO) 
G/VAL/N/1/MEX/1/Rev.1 G/VAL/2/Rev.1/Add.10 
G/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/1-2 
Mozambique G/VAL/N/1/MOZ/1  
Namibia G/VAL/N/1/NAM/1  
New Zealand G/VAL/ 1/Add.12 + Suppl.1 
G/VAL/N/1/NZL/1 G/VAL/2/Rev.1/Add.10 
Nigeria G/VAL/N/1/NGR/1 G/VAL/N/2/NGR/1 
Norway G/VAL/1/Add.11 +Corr.1 + Suppl.1-2 
G/VAL/N/1/NOR/1 G/VAL/2/Rev.1/Add.7 
Oman G/VAL/N/1/OMN/1 and 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, 2, and 3  
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 
Saudi Arabia G/VAL/N/1/SAU/1 G/VAL/N/2/SAU/1 
Senegal G/VAL/N/1/SEN/1  
Singapore G/VAL/N/1/SG P/1 G/VAL/N/2/SGP/1 
South Africa G/VAL/1/Add. 15 + Corr.1 + Suppl.1-3 
G/VAL/N/1/ZAF/1 G/VAL/2/Rev.1/Add.13 
Suriname G/VAL/N/1/SUR/1   G/VAL/W/171/Rev.1 
 Page 11 
 
 
  Member National legislation Replies to the Checklist  
of Issues 
Swaziland G/VAL/N/1/SWZ/1 G/VAL/N/2/SWZ/1 
Switzerland G/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/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  
Turkey G/VAL/1/Add.29 
G/VAL/N/1/TUR/1 and 2 G/VAL/N/2/TUR/1 
Uganda G/VAL/N/1/UGA/1  
Ukraine G/VAL/N/1/UKR/1 G/VAL/N/2/UKR/1 
United States G/VAL/1/Add.1 +  Suppl.1-5 
G/VAL/N/1/USA/1 G/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 G/VAL/1/Add.23 
G/VAL/N/1/ZWE/1 G/VAL/2/Rev.2/Add.5 
 
 
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