WORLD TRADE  
ORGANIZATION  G/C/W/646 
14 March 2011 
 (11-1265) 
Council for Trade in Goods  
  
 
CAPE VERDE – IMPLEMENTATION OF ARTICLE VII OF GATT 1994 AND OF THE 
AGREEMENT ON CUSTOMS VALUATION 
  
[Draft]  Decision of ……* 
 
 
The General Council,  
Having regard  to paragraphs 1, 3 and 4 of Artic le IX of the Marrakech Agreement 
Establishing the World Trade Organization (the "W TO Agreement"), the Guiding Principles to be 
followed in considering application for waivers adopted on 1 November 1956 (BISD 5S/25) and the Understanding in Respect to Waivers of Obliga tions under the General Agreement on Tariffs and 
Trade 1994 (the "Understanding");  
Conducting  the function of the Ministerial Conference in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement;  
Recalling  that under the Protocol of Accession of Cape Verde to the WTO Agreement
1, Cape 
Verde committed itself to fully implement, as from 1 January 2011, Article VII of GATT 1994 and 
the Agreement on the Implementation of Artic le VII of GATT 1994 (Agreement on Customs 
Valuation) in accordance with th e Action Plan contained in Cape Verde's Protocol of Accession2;  
 
Taking note  of the request of Cape Verde for a waiver3 with respect to the date of the full 
implementation of Article VII of  GATT 1994 and of the Agreement on Customs Valuation which, 
according to Cape Verde's commitment under its Pr otocol of Accession, would have been due on 1 
January 2011;  
 
Considering  that Cape Verde has indicated that the full implementation of the customs 
valuation system provided for in Article VII of  GATT 1994 and the Agreement on Customs Valuation 
will require one year extension in order for the customs authorities to adopt appropriate tools, 
legislative measures and training so as to enable them to reduce the risks related to under-invoicing, 
proper collection of customs tariffs and fees; and, prompt clearance of goods;   
Considering  Cape Verde's human resources constraints, which prevented it from 
implementing Article VII of GATT 1994 and the Agre ement on Customs Valuation by the original 
deadline of 1 January 2011; 
                                                     
 
*Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO 
Agreement agreed by the General Council in November 1995 (WT/L/93). 
1Document WT/L/715. 
2 Documents WT/ACC/CPV/14/Rev.3 and Table 9 in WT/ACC/CPV/30 
3Document G/C/W/643 G/C/W/646 
Page 2  
 
  Taking note of the updated Action Plan presented by Cape Verde, and annexed to this 
Decision, according to which Cape Verde will adopt the necessary measures and steps to fully 
implement Article VII of GATT 1994 as well as th e Agreement on Customs Valuation as from 1 
January 2012;   
Decides , in view of these exceptional circumstances, as follows:  
 1. The obligation for Cape Verde concerning th e implementation of Article VII of GATT 1994 
and the Agreement on Customs Valuation, foreseen to  go into effect on 1 January 2011, is waived 
until 1 January 2012.  
 
2. Cape Verde shall implement Article V II of GATT 1994 and the Agreement on Customs 
Valuation on 1 January 2012, in stead of 1 January 2011, according to the updated Action Plan 
annexed to this Decision.  
3. In accordance with paragraph 3 of the Understanding, any Memb er considering that a benefit 
accruing to it under GATT 1994 is being nullified or impaired as a result of:  
(a) the failure of Cape Verde to observe th e terms or conditions of this waiver, or 
 
(b) the application of a measure consistent w ith the terms and conditions of the waiver,  
 
may invoke the provisions of Article XXIII of GAT T 1994 as elaborated in, and applied under, the 
Dispute Settlement Understanding.   
  
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   G/C/W/646
 Page 3ANNEX 
 
Revised Action Plan for Implementation of the Agreement on Customs Valuation  
    
Item/action Activities to be developed, including law proposals  
and regulations on specific topics Timetable for 
conclusion Observations 
A new Customs Code incorporating  the principles 
of the GATT Agreement on Customs Valuation Elaboration and approval of a Cape Verde Customs Code 
in conformity with the WTO requisites and the WCA 
standards.  
June 2010 
 Seminars and workshops on the Customs Code .                      
By July 2011 
Adaptation to and familiarization with the Customs Code, by the user.  
By July 2011 
 
Evaluation of the Customs Code implementation.  
By November  2011  
Entered into force in 
September 2010 
 In preparation. 
 
In progress  
In progress  
 Customs Code. 
 
Specific Code Regulation   
By July 2011  
In progress 
 
Adaptation to the WTO valuation system.  
Workshops, seminars and training visits.  
By December 2011  
 
  
Creation of a technologic information base 
including a data base on risk assessment.   
        
By December 2011 The automatic 
information collection has to be updated with 
the ASYCUDA Plus 
Plus Information System 
A training course on the GATT Agreement on 
Customs Valuation. Seminar/Workshop on the principles of the GATT/WTO 
Agreement on Customs Valuation. By October 2011 Requires technical 
assistance 
Article 1 - Transactional value of imported 
merchandise. Implementation and regulations. By December 2011   
Article 2 - Transactional value of identical 
merchandise. Implementation and regulations. By December 2011   
Article 3 - Transactional value of similar 
merchandise. Implementation and regulations. By December 2011   
Article 4 - Inverse application of the deductive and 
the calculated methods. Implementation and regulations. By December 2011   
Article 5 - Deductive Value. Implementati on and regulations. By December 2011   
Article 6 - Calculated Value. Implementa tion and regulations. By December 2011   
Article 8 - Adjustment to the transactional value of 
imported merchandise.  
Implementation and regulations. By December 2011   
Article 9 - Currency conversion Implementa tion and regulations. By December 2011   
Article 10 - Confidential information. Implem entation and regulations. By December 2011    
  G/C/W/646 
Page 4 ANNEX 
 
Revised Action Plan for Implementation of the Agreement on Customs Valuation  
    
Item/action Activities to be developed, including law proposals  
and regulations on specific topics Timetable for 
conclusion Observations 
Article 11 - Importer's right to appeal the 
determination of customs value by the customs.  
Implementation and regulations. By December 2011   
Article 12 - Publication of relevant laws and 
regulations. Implementation and regulations. By December 2011   
Article 13 - Guarantees for cleari ng merchandise. Implementation and regulations. By December 2011   
Article 14 - Establishes that the Annexes I, II and III 
are integral parts of the Agreement.  
Implementation and regulations. By December 2011   
Article 15 - Definition of expressions utilized in the 
determination of customs value.  
Implementation and regulations. By December 2011   
Article 16 - Importer's right to a written explanation 
from the customs authorities on the determination of 
customs value.  
Implementation and regulations. By December 2011   
Article 17 - Customs right to question the veracity 
or exactness of any affirmation, document or 
declaration presented for the purpose of determining 
the customs value.  
Implementation and regulations. By December 2011   
Technical training on determination of customs 
value. Trainers training course for selected customs officials  
By October 2011 Requires technical 
assistance 
Creation of a technical information system 
including a reference data base on the value of 
identical or similar goods.  By December 2011 Requires technical 
assistance 
Training on risk assessment. Workshops/seminars by specialists. By December 2011 Requires technical 
assistance 
Training on post declaration or post clearance 
auditing. Workshops/seminars on post declaration or post clearance 
audits. By December 2011 Requires technical 
assistance 
  Total implementation of the WTO Customs Valuation 
Agreement. 1 January 2012   
 
 
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