WORLD TRADE  
ORGANIZATION   
G/VAL/N/2/RWA/1 
29 February 2012  
 
(12-1171) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION 
Checklist of Issues 
RWANDA 
 The following communication, dated 28 December 2011, is being circulated at the request of 
the Delegation of the Republic of Rwanda. 
 
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"As required of all Members of the WTO, we  would like to submit notification of our 
country's national legislation concerning the im plementation of Article VII of the GATT 1994, and 
response to the Organization's Checklist of issues.   Also we would like to inform you that our 
Customs Department began applying the WT O Agreement on Customs Valuation (ACV) in 
January 2004." 
 
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 G/VAL/N/2/RWA/1 
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  ANNEX 
1. Questions concerning Article 1: (a) Sales between related persons: 
(i) Are sales between related persons subject to special provisions? 
Yes, as stipulated in EACCMA, Fourth Schedule, and paragraph 2.2(a). 
(ii) Is the fact of intercompany prices prima facie considered as grounds for 
regarding the respective prices as being influenced? 
No, intercompany prices itself shall not be a ground for regarding the transaction 
value as unacceptable, in such cases the circ umstances surrounding the sale shall be 
examined and transaction value shall be accepted providing that the relationship did 
not influence the price. 
(iii) What is the provision for giving the communication of the above-mentioned 
grounds in writing if the importer so requests (Article 1.2(a))? 
As stipulated in EACCMA in its Fourth Schedule paragraph 2(2)(a) communication 
to the importer is made in writing. 
(iv) How has Article 1.2(b) been implemented? 
The provisions of Article 1.2(b) have been catered for under EACCMA currently 
used in paragraph 2(2)(b) of the Fourth Schedule. 
(b) Price of lost or damaged goods: 
 Are there any special provisions or practica l arrangements concerning the valuation of 
lost or damaged goods? 
There are no special provisions for damaged goods but practical arrangement are conducted 
by an impartial team of customs officers and the importer in appreciating and being flexible in determining the customs value putting in consid eration the percentage of the damaged goods. 
2. How has the provision of Article 4 to allo w the importer an option to reverse the order 
of application of Articles 5 and 6 been implemented? 
This has been implemented under EACCMA 2005 paragraph 5 of the Fourth Schedule and 
therefore applicable in Rwanda. 
3. How has Article 5.2 been implemented? 
This Article has been implemented in our na tional legislation as stipulated under EACCMA 
2005 paragraph 6 of the Fourth Schedule. 
4. How has Article 6.2 been implemented? 
The Article is being implemented in accordan ce to paragraph 7 of the Fourth Schedule. 
5. Questions concerning Article 7:  G/VAL/N/2/RWA/1 
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  (a) What provisions have been made for making value determinations to Article 7? 
Under paragraph 8 of the Fourth Schedule, the value is to be determined using reasonable 
means consistent with WTO Agreement on Custom s Valuation and on the basis of data also 
available in the customs database (test value)  for guidance to check the credibility of the 
declared value. 
(b) What is the provision for informing the importer of the customs value determined under 
Article 7? 
As stated in paragraph 8(3) of the Fourth Sc hedule "if the importer so requests, he/she shall 
be informed in writing of the customs value determined under this pa ragraph and the method 
used to determine such value". 
(c) Are the prohibitions found in Article 7.2 delineated? 
Yes the prohibitions found in the Article 7.2 are delineated. 
6. How have the options found in Article 8.2 been handled?  In the case of f.o.b. 
application, are ex-factory prices accepted? 
In Rwanda, calculation of taxes is based on CI F value from first port of entry and therefore 
the adjustment under 8(2) is inclusive in the customs value. 
7. Where is the rate of exchange pub lished, as required by Article 9.1? 
The exchange rate is published on weekly  basis from the National Bank of Rwanda. 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
Section 7(c) provides for protection of confidentia l information except if required to do so as 
a witness in a court of law, or with approval of the authority. 
9. Questions concerning Article 11: (a) What rights of appeal are open to the importer or any other person? 
 Any person or an importer who is directly aff ected by the decision of  the Commissioner has a 
right to lodge an application for review of the decision and if the case is not settled he has the 
right to appeal to an independent tax appeal s tribunal or high court or commercial courts. 
(b) How is he to be informed of his rights to further appeal? 
 Section 229(4) of the East African Community Customs Management Act, provides that the 
Commissioner has to communicate his or her d ecision within a period not exceeding 30 days 
from the receipt of the application. 
10. Provide information on the publication, as required by Article 12, of: 
(a) (i) The relevant national laws: 
 Article 201 of the Rwandan constitution provi des that Laws and regulations can only 
enter into force after they have been duly published in the official gazette. G/VAL/N/2/RWA/1 
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   (ii) The regulations concerning the application of the Agreement: 
 Application of the Agreement is availabl e in the East African Community Customs 
Management Act and domesticated and published in the official gazette after approval and ratification by the Rwandan Parliament. 
(iii) The judicial decision and administrative ruling of general application relating to 
the Agreement: 
Available within the East African Customs Management Act. 
(iv) General or specific laws being referred to in the rules of implementation or 
application: 
Available within the Customs Services Department. 
(c) Is the publication of further rules antici pated?  Which topics would they cover? 
Yes.  It will cover post clearance audit, ri sk management and information technology. 
11. Questions concerning Article 13: 
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective 
legislation? 
This has been covered under S ection 108.(6).  Release may be granted at the request of the 
importer after the importer provides sufficient gua rantee in the form of surety, a deposit or 
some other appropriate security as the proper officer may be determined to secure the ultimate payment of customs duties for which the goods may be liable. 
(b) Have additional explanations been laid down? 
Yes. 
12. Questions concerning Article 16: (a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was determined? 
Yes, Section 108(4) of the East African Cu stoms and Transfer Tax Management Act. 
(b) Are there any further regulations concerning an above-mentioned request? 
No. 
13. How have the interpretative notes of the Agreement been included? 
The interpretative notes of the Agr eement have been included and fo rm an integral part of the 
Fourth Schedule and paragraphs (Part I) of the Fourth Schedule are read and applied in 
conjunction with their respective notes (Part II) of the Fourth Schedule. 
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented?  G/VAL/N/2/RWA/1 
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  Interest charges do not form part of the value for customs.  This has been adopted in our 
national legislation as per Section 108(3) East African Customs and Transfer Tax 
Management Act. 
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
Valuation of Carrier Media Bearing Software, th e transaction value is the basis of valuation. 
  
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