WORLD TRADE  
ORGANIZATION  G/VAL/W/162/Rev.1 
15 October 2009 
 (09-5058) 
Committee on Customs Valuation  
  
 
THIRTEENTH ANNUAL REVIEW OF THE IMPLEMENTATION AND 
OPERATION OF THE AGREEM ENT ON IMPLEMENTATION 
OF ARTICLE VII OF THE GENERAL AGREEMENT 
ON TARIFFS AND TRADE 1994 
 
Background Working Document by the Secretariat
 
 
Revision  
  
 This revised working document is circulated by the Secretariat in preparation for the completion 
of the thirteenth annual review of the im plementation and operation of the Agreement on 
Implementation of Article VII of the General Agreement on Tariffs a nd Trade 1994 (the Agreement).  
This review was suspended at th e Committee's meeting on 18 October 2007.  This revisi on is an updated 
version of the thirteenth review to include the wo rk of the 18 October 2007 meeting of the Committee. 
 
 
_______________ 
 
  Article 23 of the Agreement provides that "the Committee shall review annually the 
implementation and operation of this Agreement taking into ac count the objectives thereof". 
  The main objectives of the Agr eement are those listed  in the General Introductory Commentary.  
The annual review of the Committee should cove r the implementation and ope ration of the Agreement 
in the light of its objectives and specific obligations.  G/VAL/W/162/Rev.1 
Page 2  
 
   The contents of this document are as follows: 
  Page
 
I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND 
OBSERVER  STATUS.............................................................................................................3  
(a) WTO Members (151).............................................................................................................. ....3 
(b) Delayed Application and Reservations.......................................................................................4  
(i) Article 20.1 (delayed application of the provisions of the Agreement).......................................4  
(ii) Article 20.2 (delayed application of the computed value method)..............................................4  
(iii) Annex III, paragraph 1 (extension of the five-year delay period)...............................................4  
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (1) ......................................4  
(v) Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of 
Articles 5 and 6) (53) ......................................................................................................... .........4  
(vi) Annex III, paragraph 4 (reservation to apply Ar ticle 5.2 whether or not the importer 
so requests) (51).............................................................................................................. ............5  
(c) Observer Govern ments (30)...................................................................................................... ..5 
(d) Observer International Organizations (6) ...................................................................................5  
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION......................5  
III. MEETINGS OF THE COMMITTEE ....................................................................................6  
IV. NATIONAL LEGISLATION PRESENTED .........................................................................6  
(a) Texts of national legislation.................................................................................................. ......6  
(b) Checklist of issues ............................................................................................................ ..........6  
(c) Examination of national legislation ............................................................................................ 6 
(d) Information on the application of the Committee Decisions ......................................................6  
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE 
TEXT OF  THE AGREEMENT .............................................................................................7  
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE .....................................................7  
VII. TECHNICAL ASSISTANCE ..................................................................................................7  
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT .........................7  
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION ...................................................................................................................... ......7
 
X. CONSULTATION AND DISPUTE SETTLEMENT............................................................7  
XI. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS.................................8  
  G/VAL/W/162/Rev.1 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
 STATUS 
(a) WTO Members (151) 
Albania Georgia Niger 
Angola Germany Nigeria 
Antigua and Barbuda Ghana Norway Argentina Greece Oman 
Armenia Grenada Pakistan 
Australia Guatemala Panama Austria Guinea Bissau Papua New Guinea 
Bahrain Guinea, Rep. of Paraguay 
Bangladesh Guyana Peru Barbados Haiti Philippines 
Belgium Honduras Poland 
Belize Hong Kong, China Portugal Benin Hungary Qatar 
Bolivia Iceland Romania 
Botswana India Rwanda 
Brazil Indonesia Saint Kitts and Nevis 
Brunei Darussalam Ireland Saint Lucia Bulgaria Israel Sain t Vincent & Grenadine 
Burkina Faso Italy Saudi Arabia 
Burundi Jamaica Senegal Cambodia Japan Sierra Leone 
Cameroon 
Canada Jordan 
Kenya Singapore 
Slovak Republic 
Central African Republic Korea Slovenia 
Chad Kuwait Solomon Islands 
Chile Kyrgyz Republic South Africa China Latvia Spain 
Colombia Lesotho Sri Lanka 
Congo Liechtenstein Suriname Congo, Democratic Rep. of the  Lithuania Swaziland 
Costa Rica Luxembourg Sweden 
Côte d'Ivoire Macao, China Switzerland Croatia Madagascar Taipei, Chinese 
Cuba Malawi Tanzania 
Cyprus Malaysia Thailand 
Czech Republic Maldives Togo 
Denmark Mali Tonga Djibouti Malta Trinidad and Tobago 
Dominica Mauritania Tunisia 
Dominican Republic Mauritius Turkey Ecuador Mexico Uganda 
Egypt Moldova United Arab Emirates 
El Salvador Mongolia United Kingdom Estonia Morocco United States 
European Community Mozambique Uruguay 
Fiji Myanmar Venezuela, The Bolivarian Rep. of Finland Namibia Viet Nam 
Former Yugoslav Rep. of Macedonia Nepal Zambia 
France Netherlands Zimbabwe Gabon New Zealand  
The Gambia Nicaragua  G/VAL/W/162/Rev.1 
Page 4  
 
  (b) Delayed Application and Reservations 
This table reflects the situation with respect to special and differential treatment provisions 
available for developing country Members as at 31 December 2007.  These provisions have been 
invoked as follows:  (i) Article 20.1 (delayed application of the provisions of the Agreement)  
No Member maintains this special and differential treatment provision. 
(ii) Article 20.2 (delayed application of the computed value method)  
No Member maintains this special and differential treatment provision. 
(iii) Annex III, paragraph 1 (extension of the five-year delay period)  
No Member maintains this special and differential treatment provision. 
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (1) 
Senegal (WT/L/655) 
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 
and 6) (53) 
Argentina
1 Guatemala Niger 
Bahrain Guyana Pakistan Bangladesh Haiti Panama Benin Honduras Peru
1 
Brazil1 India1 Philippines 
Brunei Darussalam Indonesia Senegal 
Burkina Faso Israel Sri Lanka 
Cameroon Jamaica Thailand Chile Kenya Togo Colombia Madagascar Tunisia Costa Rica Malawi
1 Turkey1 
Côte d'Ivoire Malaysia Uganda 
Djibouti Maldives United Arab Emirates Dominican Republic Mali Uruguay Ecuador Mexico
1 Venezuela, The  
Egypt Morocco1   Bolivarian Rep. of   
El Salvador Myanmar Zambia 
Gabon Nicaragua Zimbabwe1 
 
                                                      
1 These Members maintain in the WTO the special an d differential treatment provisions invoked under 
the Tokyo Round Agreement th rough Decision WT/L/38.  G/VAL/W/162/Rev.1 
 Page 5 
 
 
  (vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (51) 
Argentina1 Ecuador Malaysia Sri Lanka 
Bahrain Egypt Malawi Thailand Bangladesh El Salvador Maldives Togo 
Benin Gabon Mali Tunisia 
Brazil
1 Guatemala Mexico1 Turkey1 
Brunei Darussalam Guyana Morocco1 Uruguay 
Burkina Faso Haiti Myanmar Venezuela, The  Cameroon Honduras Nicaragua   Bolivarian Rep. of 
Chile India
2 Niger Zambia 
Colombia Indonesia Nigeria Zimbabwe1 
Costa Rica Israel Pakistan  Côte d'Ivoire Jamaica Peru
1  
Djibouti Kenya Philippines  
Dominican Republic Madagascar Senegal  
    
 (c) Observer Governments (30) 
Afghanistan Laos, PDR 
Algeria Lebanon 
Andorra Libya 
Azerbaijan Montenegro Bahamas Russian Federation Belarus Samoa Bhutan Sao Tome and Principe 
Bosnia and Herzegovina Serbia  
Cape Verde Seychelles Equatorial Guinea Sudan Ethiopia Tajikistan Holy See Ukraine Iran Uzbekistan 
Iraq Vanuatu 
Kazakhstan Yemen 
 (d) Observer International Organizations (6)
2 
 World Customs Organization  UNCTAD  IADB 
 I M F      A C P    W o r l d  B a n k  
 
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairman (elected in May 2007)   Mr Joe McClintock (United Kingdom) 
 
                                                      
2 These organizations now have official observer status following Agreement in the Committee 
(G/VAL/M/5) and Agreements between the World Bank and the IMF with the WTO (WT/L/195). G/VAL/W/162/Rev.1 
Page 6  
 
  III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has held two formal meetings.  The meetings on 
8 May (G/VAL/M/43) and on 18 Octo ber (G/VAL/M/44) were chaired by Mr. Joe McClintock (United 
Kingdom).    IV. NATIONAL LEGISLATION PRESENTED 
(a) Texts of national legislation 
 Article 22 of the Agreement requires each Member  to inform the Committee of any changes in 
its laws and regulations relevant to the Agreem ent and in the administration of such laws and 
regulations.  At its fi rst meeting, on 12 May 1995, the Comm ittee agreed on procedures for the 
notification of national legislation (G/V AL/M/1, paragraphs 29-35, 71 and 72). 
  During the reporting period, the following co mmunications and texts ha ve been submitted: 
   E g y p t       ( G / V A L / N / 1 / E G Y / 1 )  
  Kuwait      (G/VAL/N/1/KWT/1) 
  Saudi Arabia     (G/VAL/N/1/SAU/1)   S w a z i l a n d      ( G / V A L / N / 1 / S W Z / 1 )   (b) Checklist of issues 
 At its first meeting, on 12 May 1995, the Commit tee agreed on procedures for the submission of 
a checklist of issues (G/VAL/M/1, pa ragraphs 36-39).  The checklist of issues is contained in G/VAL/5.  
  During the reporting period, the followi ng communications have been submitted: 
   A l b a n i a       ( G / V A L / N / 2 / A L B / 1 )  
  E g y p t       ( G / V A L / N / 2 / E G Y / 1 )  
  Saudi Arabia     (G/VAL/N/2/SAU/1)  (c) Examination of national legislation 
At its meeting of 8 May 2007, the Committee ag reed to conclude the examination of the 
legislation of the Former Yugoslav Republic of Mace donia and Swaziland.  It agreed to revert to the 
examination of the legislations of Egypt, Saudi Arabian,  Tanzania and Thailand at the next meeting.     
  At the 18 October 2007 meeting, the Committee ag reed to revert to the examination of the 
legislation of Egypt, Saudi Arabia, Tanzan ia and Thailand at it s next meeting.   
 
(d) Information on the application of the Committee Decisions 
 Information on the application of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods and of paragrap h 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipm ent (G/VAL/5), made available by Members, was 
summarized in documents G/VAL/W/5/Rev.18.      G/VAL/W/162/Rev.1 
 Page 7 
 
 
  V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE TEXT OF 
 THE AGREEMENT 
 At its first meeting on 12 May 1995, the Comm ittee adopted the Deci sions relating to the 
interpretation of the Agreement, which had prev iously been adopted by the Tokyo Round Committee 
(G/VAL/M/1, paragraphs 66-67).  The decisions we re reproduced in document G/VAL/5.  No new 
decisions relating to the interpre tation of the Agreement were a dopted during the reporting period. 
 
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE 
 At its first meeting on 12 May 1995, the Commit tee adopted other Decisions which had been 
previously adopted by the Tokyo Round Committee.  These Decisions are reproduced in document 
G/VAL/5.  The Committee al so adopted Decisions that were referr ed by the Ministers at Marrakech to 
the Committee.  The texts of the decisions are c ontained in document G/VAL/1.  During the reporting 
period, no new decisions were adopted by the Committee.    
VII. TECHNICAL ASSISTANCE 
 The Committee took note that the WTO Committ ee on Trade and Development had adopted 
the 2007 technical assistance plan and also noted the need to avoid two parallel and repetitive exercises.  One sub-regional activity for certain Asian countries on customs valuation was carried out 
in September 2007 as provided in the 2007 TA Plan.  One national technical assistance activity was  carried out during the reporting period in Belize.  Another national activity is planned for November 
2007 in Nigeria.   
 
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT  
 At the 8 May and 18 October meetings, the Commi ttee took note of the statements made and 
the reports from the Chairman on his informal cons ultations regarding the work in relation to the 
Committee's mandate in paragraph 8. 3 of the Ministerial Decision on Implementation-Related Issues 
and Concerns.   
  At the 18 October meeting, the United Stat es posed questions to Indonesia and Nigeria on 
certain customs valuation practices.     At the 18 October meeting, the Committee car ried out is sixth Transitional Review in 
accordance with paragraph 18 of the Protocol of Accession of the People's Republic of China.  It 
circulated its report to the Council for Trade in Goods in document G/VAL/61.  
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the 8 May meeting, the representativ e of the World Customs Organization (WCO) 
presented a report on the 23
rd and 24th Sessions of the Technical Committee on Customs Valuation of 
the World Customs Organization (WCO) which was held on 23 -27 October 2006 and 
on 23-27 April 2007 respectively.  
X. CONSULTATION AND DISPUTE SETTLEMENT 
 During the period under consideration, Pana ma requested consultations with Colombia, 
pursuant to, inter alia , Articles 19.1 and 19.2 of the Agreemen t on Implementation of Article VII of 
the General Agreement on Tariffs and Trade 1994 (Agreement on Custom s Valuation) with respect to 
newly enacted Colombian customs regulations on the importation of certain goods from Panama 
(G/VAL/D/9). G/VAL/W/162/Rev.1 
Page 8  
 
   
 On 22 October 2007, the Dispute Se ttlement Body established the panel on Colombia – 
Indicative Prices and Restrictions on Ports of Entry,  which was composed on 8 February 2008 
(WT/DS366).  XI. ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS  
 The Committee adopted its annual report to the Council for Trade in Goods in accordance with 
the requirements of Ar ticle 23 of the Agreement (G/L/833).   
  G/VAL/W/162/Rev.1 
 Page 9 
 
 
  ANNEX I 
 
Information on National Legislation  
  Below are listed the references of the documents
1 containing national laws, regulations etc. and 
replies to the Checklist of I ssues received from Members. 
 
Member National legislation Replies to the Checklist of Issues 
Albania  G/VAL/N/1/ALB/1 G/VAL/N/2/ALB/1 
Argentina 
 VAL/1/Add.22 + Suppl. 1-4 + 
Suppl.2/Rev.1 
G/VAL/N/1/ARG/1 VAL/2/Rev.2/Add.4 
Armenia G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1 
Australia VAL/1/Add.14 + Suppl.1-4 
G/VAL/N/1/AUS/1 – 2 VAL/2/Rev.1/Add.12 + Suppl.1 
Bolivia G/VAL/N/1/BOL/1  
Botswana VAL/1/Add.16 (not not ified under WTO) Not received 
Brazil VAL/1/Add.20 + Suppl.1 
G/VAL/N/1/BRA/ 1, 2, and 3 VAL/2/Rev.2/Add.3 
Brunei Darussalam G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1 
Burkina Faso G/VAL/N/1/BFA/1 + Rev.1  
Canada VAL/1/Add.17 + Suppl.1-3 
G/VAL/N/1/CAN/1 and 2 VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1 
Chile G/VAL/N/1/CHL/1  
China G/VAL/N/1/CH N/1, 2, 3 and 4  G/VAL/N/2/CHN/1 
Colombia G/VAL/N/1/COL/1 G/VAL/N/2/COL/1 
Costa Rica G/VAL/N/1/CRI/1 G/VAL/N/2/CRI/1 
Côte d'Ivoire G/VAL/N/1/CVI/1  
Croatia G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1 
Cuba G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1 
Dominica G/VAL/N/1/DMA/1  
Dominican Rep G/VAL/N/1/DOM/1  
EEC VAL/1/Add.2 + Suppl.1-13 + Suppl.1 
G/VAL/N/1/EEC/1/Rev.1 VAL/2/Rev.1/Add.6 
Egypt G/VAL/N/1/EGY/1 G/VAL/N/2/EGY/1 
Fiji G/VAL/N/1/FJI/1 and 2 G/VAL/N/2/FJI/1 
Former Yugoslav 
Republic of 
Macedonia  
 
G/VAL/N/1/MKD/1  
 
G/VAL/N/2/MKD/1 
Gabon G/VAL/N/1/GAB/1  
Georgia G/VAL/N/1/GEO/1  
Guatemala G/VAL/N/1/GTM/1  
Hong Kong China VAL/1/Add.9 
G/VAL/N/1/HKG/1 Not applicable 
Iceland G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation. 
 G/VAL/W/162/Rev.1 
Page 10  
 
  Member National legislation Replies to the Checklist of Issues 
India VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/1, 2, and 3 VAL/2/Rev.2/Add.6 
G/VAL/N/2/IND/1 + Corr.1 
Indonesia G/VAL/N/ IDN/1 G/VAL/N/2/IDN/1+Corr.1 
Israel G/VAL/N/1/ISR/1+Corr.1  
Jamaica G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1 
Japan VAL/1/Add.7 
G/VAL/N/1/JPN/1 VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1 
Jordan G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1 
Kenya G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1 
Korea, Rep. of VAL/1/Add.19 + Suppl.1-4+ 
Suppl.2/Corr.1-2 + Suppl.3/Corr.1 
G/VAL/N/1/KOR/1 and 2 VAL/2/Rev.2/Add.1 + Suppl.1 
Kuwait G/VAL/N/2/KWT/1  
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1 
Lesotho VAL/1/Add.21 + Suppl.1 (not notified 
under WTO) VAL/2/Rev.2/Add.2 
Liechtenstein G/VAL/N/1/ LIE/1 Not applicable 
Macao G/VAL/N/1/MAC/1 Not applicable 
Madagascar G/VAL/N/1/MDG/1  
Malawi VAL/1/Add.27  
G/VAL/N/1/MWI/1  
Malaysia G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1 
Mauritius G/VAL/N/MUS/1 G/VAL/N/2/MUS/1 
Mexico VAL/1/Add.25 + Suppl.1-3 
+ Suppl.1/Rev.1 (not notified under WTO) G/VAL/N/1/MEX/1/Rev.1 VAL/2/Rev.1/Add.10 
VAL/2/Rev.2/Add.8 G/VAL/N/2/MEX/1 + Corr.1 
Moldova G/VAL/N/1/MD A/1 G/VAL/N/2/MDA/1 
Morocco G/VAL/N/1/ MAR/1/Rev.1+Corr.1 
G/VAL/N/1/MAR/2 G/VAL/N/2/MAR/1-2 
Mozambique G/VAL/N/1/MOZ/1  
Namibia G/VAL/N/1/NAM/1  
New Zealand VAL/1/Add.12 + Suppl.1 
G/VAL/N/1/NZL/1 VAL/2/Rev.1/Add.10 
Norway VAL/1/Add.11 +Corr.1 + Suppl.1-2 
G/VAL/N/1/NOR/1 VAL/2/Rev.1/Add.7 
Oman G/VAL/N/1/OMN/1  
Pakistan G/VAL/N/1/PAK/1  
Panama G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1 
Paraguay G/VAL/N/1/PRY/1  
Peru G/VAL/N/1/PER/1, 2, and 3  
Philippines G/VAL/N/1/PHI/1 G/VAL/N/2/PHL/1 
Qatar G/VAL/N/1/QAT/1 G/VAL/N/2/QAT/1 
Saudi Arabia G/VAL/N/1/SAU/1 G/VAL/N/2/SAU/1 
Senegal G/VAL/N/1/SEN/1  
Singapore G/VAL/N/1/SG P/1 G/VAL/N/2/SGP/1 
South Africa VAL/1/Add.15  + Corr.1 + Suppl.1-3 
G/VAL/N/1/ZAF/1 VAL/2/Rev.1/Add.13 
Suriname G/VAL/N/1/SUR/1  
Swaziland G/VAL/N/1/SWZ/1 G/VAL/N/2/SWZ/1  G/VAL/W/162/Rev.1 
 Page 11 
 
 
  Member National legislation Replies to the Checklist of Issues 
Switzerland VAL/1/Add.5  
G/VAL/N/1/CHE/1 Not applicable 
Taipei, Chinese G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2 
Tanzania G/VAL/N/1/TZA/1 G/VAL/N/2/TZA/1 
Thailand G/VAL/N/1/THA/1 G/VAL/N/2/THA/1 
Trinidad and 
Tobago G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1 
Tunisia G/VAL/N/1/TUN/1  
Turkey VAL/1/Add.29 
G/VAL/N/1/TUR/1 and 2 G/VAL/N/2/TUR/1 
Uganda G/VAL/N/1/UGA/1  
United States VAL/1/Add.1 +  Suppl.1-5 
G/VAL/N/1/USA/1 VAL/2/Rev.1/Add.1 
Uruguay G/VAL/N/1/URY/1 G/VAL/N/2/URY/1 
Venezuela G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1 
Zambia G/VAL/N/1/ZMB/1  
Zimbabwe VAL/1/Add.23 
G/VAL/N/1/ZWE/1 VAL/2/Rev.2/Add.5 
 
 
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