WORLD TRADE  
ORGANIZATION   
G/VAL/W/216 
11 June 2012 
 (12-3091) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE  
CUSTOMS VALUATION AGREEMENT 
 
Questions from United States to Cambodia 
  
 The following communication, dated 9 May 2012, is being circulated at the request of the 
Delegation of the United States.  
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Question in response to G/VAL/W/209:  We  thank Cambodia for its responses to our 
previous questions.  In its response, G/VAL/W /209, Cambodia stated that it no longer applies 
reference pricing on petroleum products.  Could Ca mbodia please explain how it values "sensitive 
goods or high risk goods," such as petroleum products , consistent with procedures laid out by the 
WTO Customs Valuation Agreement (CVA)?  
Questions on Cambodia's responses to the checklists of issues,  
notified in G/VAL/N/2/KHM/1 
 Cambodia frequently referred to the Anne x of Praka No. 347, which contains the 
WTO Customs Valuation Agreement.  Certain provis ions, while not specifically incorporated into 
Cambodia's legislation, are promulgated in the CVA text  contained in the Annex.  What, if any, is the 
legal effect of provisions such as Articles 6.2, 7.3, and 16 only appearing the Annex, and not in the Prakas themselves? 
 Question 1(a)(iii):   Cambodia indicated that Praka 6 provides for Article 1.2(a) of the CVA.  
The CVA requires that the customs administration communicate its grounds for considering that the 
relationship of the parties influenced the price to th e importer, and that this shall be in writing if the 
importer so requests.  Praka 6 states that "... the Cu stoms shall inform the importer of the reasons, in 
writing, if so requested and shall provide the importe r the opportunity to satisfy the Customs that the 
relationship did not influence the price."  Plea se clarify whether customs will communicate its 
grounds orally, even if the importer does not request an explanation in writing, or if Customs will only 
communicate its grounds if the importe r wants the reasons in writing.  
 Question 1(a)(iv):   Interpretive Note 4 to Article 1, pa ragraph 2, of the CVA states, in part, 
that "Where a test under paragraph 2(b) is me t, it is not necessary to examine the Question of 
influence under paragraph 2(a)."  In Cambodia's answ er to Question 1(a)(iv), "How has Article 1.2(b) 
been implemented?", Cambodia states that "[t]tran saction value is still applied if the importer can 
demonstrate that the relationship doesn't influence the price, and that such value closely approximates 
to one of the following occurring at or about the same ti me ..."  However, this is not evident in Prakas 
4 and 5.  Praka 4(c) allows for either method of proof, and Praka 5 states that the following values 
will show that the relationship did not influence the price.  Given this apparent inconsistency, we G/VAL/W/216 
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  would like clarification from Cambodia regarding th eir interpretation of Prakas 4 and 5 as expressed 
in the answer to Question 1(a)(iv) of the checklist.  
 Question 1(b):   We appreciate the information on Ar ticle 28 of the Law on Customs, but we 
note that the legislation notified as G/VAL/N/1/KHM/1 on 12 March 2010, does not contain an Article 28.  We therefore kindly request that Cambodia provide the text of Article 28 to the 
Committee.  
- Additionally, response to Question 1(b), Cam bodia cites to an Explanatory Note from the 
WCO Valuation Compendium, yet does not give cont ext to the citation or state if they will be 
applying Explanatory Note 3.1.  Has Cambodi a implemented the works of the WCO into its 
law, or is it considering doing so?  What is the status of a document such as the Compendium 
in Cambodia's law? 
 Question 5(c):   In its response, Cambodia cites Pr aka 31 as implementing the prohibitions 
found in Article 7.2 of the CVA.  Article 7.2(e) of the CVA prohibits valuation on the basis of "the price of the goods for export to a country other than the country of importation[.]"  In Praka 31(e), Cambodia restates Article 7.2(e) as "the price of go ods for export to a country other than Cambodia, 
unless the goods were imported into Cambodia."  Could Cambodia please explain this provision and 
to what situations it would apply? 
 Question 7:   In its response regarding Article 9.1 of the CVA, Cambodia states that the 
GDCE publishes exchange rates of foreign currenc ies and the National Bank of Cambodia issues the 
exchange rate of Cambodian currency to the U.S. Dollar.  However, Article 23 of The Customs Law 
provides that the rate will be determined by the National Bank of Cambodia, and when the exchange 
rate is not on the list, Customs may determine the ra te.  What do Customs use to determine this rate?  
Is this also published, and if so, where is it published?  
 Question 8:   Cambodia's answer regarding their impl ementation of Article 10 cites to specific 
information that must be kept confidential under Part IV of the Code of Ethics and Conducts of 
Cambodia Customs Officers.  The list appears to potentially limit the scope of confidential 
information compared to that described in Article  10.  Could Cambodia please provide the text of 
Part IV of the Code of Ethics?    
 Question 9(a):   Cambodia notes that written appeals can be made to the Customs Tariff 
Committee and that the organization and function of that Committee will be determined by Anukret.  
Could Cambodia provide details regarding how the Customs Tariff Committee is organized and how 
it functions?  If not, when does Cambodia anticipate that the Anukret will be issued? 
 Question 10(a):   We would greatly appreciate if Cambodia could please provide the 
addresses for the websites where its customs valuation laws, regulations and judicial decisions can be 
found.  
 Question 11:   In reviewing Cambodia's legislatio n and answer to Question 11, we are 
concerned about the limited implementation of Article 13 of the CVA.  It appears that importers may 
only withdraw their goods if a customs valuation determination is delayed due to an appeal.  
The ability to withdraw goods should also be available with respect to  the goods while Customs is still 
making its "re-determination", if this process preven ts the release of the goods.  Can Cambodia please 
clarify whether the right to withdraw goods is lim ited to only those situations where the delay is the 
result of an appeal? 
- We also request that Cambodia please provide an  explanation regarding Article 18(b) of the 
Customs Law, which provides that "Customs  may require from any person ... proof, by  G/VAL/W/216 
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  declaration or the production of required documen ts required by Law and existing regulation, 
of the correctness of the declaration, and ma y refuse to release the goo ds until such evidence 
is provided."  How does Cambodia view this provision in light of Article 13 of the CVA, which requires that importers be able to withdr aw their goods pending a final determination?   
 Question 15:   Please clarify what the statement that  Cambodia will "follow the international 
best practice, such as the Decision 4.1 of the WCO Valuation Compendium on the valuation of 
Carrier Media Bearing Software?"  Does this mean  that Cambodia will determine the value of such 
goods based on the value of the carrier media? 
 
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