WORLD TRADE  
ORGANIZATION   
G/VAL/W/215 
8 June 2012 
 (12-3055) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE  
CUSTOMS VALUATION AGREEMENT 
 
Questions from United States to Rwanda 
  
 The following communication, dated 9 May 2012, is being circulated at the request of the 
Delegation of the United States.  
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Questions regarding Rwanda's legislati on, notified in document G/VAL/N/1/RWA/1 
 
We would appreciate if Rwanda could please provide additional information regarding 
implementation of certain provisions of the CVA that  appear to be absent from its notification.  
Specifically:   
 Question 1 (a):   Please clarify where the CVA provisions on confidentiality and appeals are 
located in Rwanda's legislation.  Paragra ph 122 of the East African Community Customs 
Management Act (EACCMA) and Part 1 of the Fourth  Schedule implement much of the text of the 
CVA, but this section does not appear to incl ude the commitment on protection of confidential 
information (Article 10) or the commitment on app eals of valuation determinations (Article 11). 
 Question 1 (b):   It appears that Part II of the F ourth Schedule contains the Interpretative 
Notes of Articles 1-6 of the WTO Customs Valuation Agreement, but ends at the Note to Article 6.  Please clarify where in Rwanda's legislation the remaining interpretative notes are incorporated? 
 Question 2:   Article 9.2 of the CVA provides that the "conversion rate to be used shall be that 
in effect at the time of exportation or the time of importation, as provided by each Member."  The Interpretive Note to Article 9 of the CVA provid es that this may include the time of entry.  Could 
Rwanda please clarify what is meant by "accepted by the proper officer" in paragraph 122.(7), and 
whether the acceptance is automatic with the importa tion process?  If not, could Rwanda explain what 
is required for "acceptance"? 
 Question 3:   Article 6.2 of the CVA provides that "No Member may require or compel any 
person not resident in its own territory to produce for examination, or to allow access to, any account 
or other record for the purposes of determining a co mputed value."  However, paragraph 7.(2) of the 
EACCMA Fourth Schedule provides th at "A person who is not a resident in the Partner State may be 
required to or compelled to produce ... any account or  other record for the purpose of determining a 
computed value."  Could Rwanda please clarify whet her this is an error in the notification?  
Does Rwanda require non-residents to produce for examination records for the purposes of 
determining a computed value?  
 Question 4:   The Interpretive Note to Article 1, pa ragraph 1(a)(iii) gives an example of a 
restriction that would not render a price actually pa id or payable unacceptable.  It reads as follows G/VAL/W/215 
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  "An example of such restrictions would be the case where a seller requires a buyer of automobiles not 
to sell or exhibit them prior to a fixed date which represents the beginning of a model year."  Part II, 
Note to Paragraph 2, Subparagraph (1)(a)(iii) of the Fourth Schedule restates this example, but omits 
the phrase "where a seller requires a buyer of automobil es not to sell or exhibit them."  Could Rwanda 
please explain this change or clarify if it is an inadvertent omission?  
Questions regarding Rwanda's r esponses to checklist of issues on customs valuation, notified in 
G/VAL/N/2/RWA/1 
Question 1(b):   Rwanda indicated there are no sp ecial provisions for damaged goods, but 
"practical arrangements are conducted by an  impartial team of customs officers…" 
- Please clarify what "practical arrangements" refers to.   
- Is there any guidance that exists for cu stoms officers for valuation of damaged goods? 
Question 5:   In its response regarding provisions  for making value determinations under 
Article 7 of the CVA, Rwanda stated that the value should be determined using reasonable means 
consistent with the Agreement.  However, Rwanda  also stated that value will be based on data 
"available in the customs database (test value) for guidance to check the credibility of the declared 
value."  Could Rwanda please clarify its use of the database, specifically as it relates to where the 
values are obtained and how they are used?    
Question 7:   Rwanda indicated that exchange rates are published weekly by the National 
Bank of Rwanda.  Does the weekly publication provide an exchange rate for each day in the week, or 
does it provide only one weekly conversion value? 
Question 8:   In response to the question on how Rw anda has implemented Article 10 of the 
CVA, on confidentiality, Rwanda refers to Secti on 7(c).  However, Section 7 of the legislation 
notified (the Fourth Schedule) appears to relate to the computed value methodology.  Please clarify 
where the confidentiality provisions, implementing Artic le 10 of the CVA, are contained in Rwanda's 
legislation.    
Question 9(b):   Rwanda's notified legislation does not  appear to contain provisions on the 
right of appeal provided by Article 11 of the CVA.  What provision of Rwanda's legislation, or of the 
EACCMA, provides importers with the right to appeal customs valuation determinations?  
Question 9(b):   Rwanda cited Section 229(4) of the East African Community Customs 
Management Act.  Could Rwanda provi de the text of this provision?   
Question 10(a)(iv):   Rwanda indicated that general or specific laws are available within the 
Customs Services Department.  Please clarify what  is meant by "Available within the Customs 
Service Department?"  Are such laws available to the public?  
Questions 11 and 12:   Rwanda cited provisions of Section 108, East African Customs and 
Transfer Tax Management Act, in its responses to Questions 11 and 12, concerning Articles 13 and 16 
of the Agreement, respectively.  
- Could Rwanda provide the legal text of this Section?   
- Additionally, these provisions also appear to be addressed by Section 122, included in 
Rwanda's notification.  Could Rwanda please explain how these Section 122 and 108 are 
related?   
- Finally, what additional explanations have b een laid down, as indicated in Rwanda's response 
to Question 11(b)?  G/VAL/W/215 
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  Question 15:   Rwanda states that it will use the "t ransaction value" in response to this 
question.  Does that mean that Rwanda will not be applying Paragraph 2 of the Decision on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment?  Please clarify whether Rwanda intends to value carrier media bearing software  on the basis of the cost or value of the carrier 
medium itself or on the basis of the cost or value of the data or instructions.   
 
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