. /.  WORLD TRADE  
ORGANIZATION   
G/VAL/W/211 
8 November 2011 
 (11-5694) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CUSTOMS  
VALUATION AGREEMENT 
 
Questions from the United States to Costa Rica 
 
 
 The following communication, dated 1 November 2011, is circulated at the request of the 
delegation of the United States.   
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   The United States thanks Costa Rica for its recent notification on its customs valuation legislation, contained in G/VAL/N/1/CRI/2.  We have the following questions concerning the 
legislation. 
 
1. Under paragraph 7 of the preamble of Execu tive Decree N. 36582-H, it states that reference 
values are the basis for a preliminary technical  study from which additional documentation can be 
requested from the declarant.    
(a) Can Costa Rica please confirm that th e database will be used only as a risk 
assessment tool and will not be used to de termine the customs value of a good or as a 
substitute value? 
 
(b) What other risk factors does Costa Rica use to assess the truth or accuracy of the 
declared value? 
 
(c) How are the reference values contained in the database determined? 
 
(d) How often does Costa Rica update the refere nce values contained in the database?   
 
2. Article 1(e) of the decree defines reference value as the provisional value of goods identical 
or similar to the goods imported, previously validated by the customs authority.  
(a) Would Costa Rica please explain the meaning of "provisions value of goods?" 
 
(b) If the values have been previously valid ated or accepted by customs authorities,  
why would such values be considered provisional? 
 3. Article 7 of the legislation refers to in formation obtained from producers and/or national 
traders to establish a reasonable and normal guidance value vis-à-vis  the international wholesale 
market for the product in question.  Can Costa Rica please explain how it views this to be consistent 
with Article 7 of the Customs Valuation Agreement,  which provides that no customs value shall be 
determined on the basis of the selling price in the country of importation of goods produced in such G/VAL/W/211 
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  country, the price of goods on the domestic market of the country of exportation, or the price of goods 
sold for export to a country other than the country of importation?   4. Article 8 of the legislation states that referen ce values can be modified by taking into account 
international price variations and permits consultations with author ities or concerned sectors.  Can 
Costa Rica please provide an example of when the reference values would be modified based on such 
factors?  5. Article 13 of the legislation states where the declared value is found to be lower than the 
reference value, the computer system will assi gn a document review and physical inspection, 
automatically notifying the reference value of the goods.  Does Costa Rica consider any other factors 
before determining an inspection is necessary?  
  6. Article 15 of the legislation refers to physical  inspection of the goods and subsequent release 
upon payment. 
 
(a) Can Costa Rica clarify why a physical inspection is necessary to substantiate the 
shipment’s value?  
 7. Article 15 also notes that " if the declarant agrees with the d ifference detected between the 
declared value and the reference va lue, payment of such difference may be made and the goods may 
be released."  Please explain the procedures if the declar ant does not agree with the difference 
between the declared value and reference value.  Does the declarant still have the ability to withdraw 
the goods from customs if they pr ovide a sufficient guarantee?   
  
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