WORLD TRADE  
ORGANIZATION  G/VAL/W/77/Rev.1 
15 October 2009 
 (09-5055) 
Committee on Customs Valuation  
  
 
SIXTH 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 sixth annual review of the implementation and operation of the Agreem ent on Implementation of 
Article VII of the General Agreem ent on Tariffs and Trade 1994 (the Agreement).  This review was 
suspended at the Committee's meeting on 7 November  2000.  This revision is an updated version of the 
sixth review to include the work of the 7, 13, 24 and 29 November, and 20 December 2000 meetings 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/77/Rev.1 
Page 2  
 
   The contents of this document are as follows: 
  Page
 
 
I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS ......................................................................................................................... ............3  
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION......................7  
III. MEETINGS OF THE COMMITTEE ....................................................................................7  
IV. NATIONAL LEGISLATION PRESENTED .........................................................................7  
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE 
TEXT OF THE AGREEMENT ..............................................................................................8  
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE .....................................................8  
VII. TECHNICAL ASSISTANCE ..................................................................................................9  
VIII.  ISSUES RELATING TO IMPLEMEN TATION OF THE AGREEMENT........................9  
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS 
VALUATION ...................................................................................................................... ....10  
X. CONSULTATION AND DISPUTE SETTLEMENT..........................................................10  
XI. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS...............................10  
 
  G/VAL/W/77/Rev.1 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER STATUS 
(a) WTO Members (140) 
 
Albania 
Angola 
Antigua and Barbuda 
Argentina Australia Austria Bahrain 
Bangladesh 
Barbados Belgium Belize Benin 
Bolivia 
Botswana Brazil Brunei Darussalam Bulgaria Burkina Faso 
Burundi 
Cameroon Canada Central African Republic Chad 
Chile 
Croatia Colombia Congo Congo, Democratic Republic of the  
Costa Rica 
Côte d'Ivoire Cuba Cyprus Czech Republic 
Denmark 
Djibouti Dominica Dominican Republic EC Ecuador 
Egypt 
El Salvador Estonia Fiji Finland 
France 
Gabon Gambia  Georgia 
Germany 
Ghana 
Greece Grenada Guatemala Guinea Bissau 
Guinea, Rep.of Georgia 
Guyana Haiti Honduras Hong Kong, China 
Hungary 
Iceland India Indonesia Ireland Israel 
Italy 
Jamaica Japan Jordan Kenya 
Korea 
Kuwait Kyrgyz Republic Latvia Lesotho 
Liechtenstein 
Luxembourg Macau Madagascar Malawi 
Malaysia 
Maldives Mali Malta Mauritania Mauritius 
Mexico 
Mongolia Morocco Mozambique Myanmar 
Namibia 
Netherlands New Zealand  Nicaragua 
Niger 
Nigeria 
Norway Oman Pakistan Panama 
Papua New Guinea 
Paraguay Peru Philippines Poland  
Portugal 
Qatar Romania Rwanda Saint Kitts and Nevis Saint Lucia 
Saint Vincent & Grenadine  
Senegal Sierra Leone Singapore Slovak Republic 
Slovenia 
Solomon Islands South Africa Spain Sri Lanka 
Suriname 
Swaziland Sweden Switzerland Tanzania 
Thailand 
Togo Trinidad and Tobago Tunisia Turkey Uganda 
United Arab Emirates 
United Kingdom United States Uruguay Venezuela, The Bolivarian 
  Republic of 
Zambia Zimbabwe G/VAL/W/77/Rev.1 
Page 4  
 
  (b) Delayed Application and Reservations 
 The provisions for special and differential treatment available for developing country 
Members have been invoked as follows:  
(i) Article 20.1 (delayed application of the provisions of the Agreement) (8) 
Benin 
Cameroon Chad Ecuador Haiti 
Madagascar Niger United Arab Emirates 
 
(ii) Article 20.2 (delayed application of the computed value method) (47) 
 
Bahrain 
Bangladesh Bolivia 
Brunei Darussalam 
Burkina Faso Burundi Cameroon Chile Colombia 
Costa Rica 
Côte d'Ivoire Djibouti Dominican Republic Egypt 
Ecuador 
El Salvador Gabon Guatemala Guyana 
Haiti 
Honduras Indonesia Israel Jamaica Kenya 
Kuwait Madagascar 
Malaysia 
Mali Malta Mauritania Myanmar Nicaragua 
Nigeria 
Pakistan Peru
1 
Philippines Senegal 
Sri Lanka 
Tanzania Thailand Togo Tunisia 
United Arab Emirates 
Uruguay Venezuela, The Bolivarian Rep. of Zambia 
 
                                                     
 
1 The invocation of the special provisions available for developing country Members under the 
Customs Valuation Agreement 1979 shall continue to apply under the WTO Customs Valuation Agreement for 
the developing country Member concerned (WT/L/38).  G/VAL/W/77/Rev.1 
 Page 5 
 
 
  (iii) Annex III, paragraph 1 (extension of the five-year delay period)(17) 
 
Bolivia (G/VAL/37) 
Burundi (G/VAL/38) Côte d'Ivoire (G/VAL/32) 
Dominican Republic (G/VAL/22) 
Egypt (G/VAL/31) El Salvador (G/VAL/30) Guatemala (G/VAL/33) Jamaica (G/VAL/24) 
Kuwait (G/VAL/18) Maldives (G/VAL/35) 
Mauritania (G/VAL/29) Myanmar (G/VAL/28) 
Paraguay (G/VAL/17/Rev.1) 
Senegal (G/VAL/39) Sri Lanka (G/VAL/23) Tanzania (G/VAL/19) Tunisia (G/VAL/27) 
 
 
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (18) 
Colombia (G/VAL/26) 
Côte d'Ivoire 
Dominican Republic 
Gabon (G/VAL/14) Guatemala Haiti Honduras (G/VAL/15 + Corr.1) Jamaica 
Madagascar Malta (G/VAL/16) 
Mauritania  
Morocco (G/VAL/34) 
Myanmar  Nicaragua (G/VAL/25) Niger Sri Lanka Tunisia 
Uruguay (WT/L/354) 
 
(v) Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of Articles 5 
and 6) (53) 
Argentina
1 
Bahrain 
Bangladesh Brazil
1 
Brunei Darussalam Burkina Faso Cameroon 
Chile 
Colombia Costa Rica Côte d'Ivoire Djibouti 
Dominican Republic 
Ecuador Egypt El Salvador Gabon 
Guatemala Guyana 
Haiti 
Honduras India
1 
Indonesia Israel Jamaica 
Kenya 
Madagascar Maldives Malawi
1 
Malaysia 
Mali 
Malta Mexico
1 
Morocco1 
Myanmar 
Niger Nicaragua 
Pakistan 
Peru1 
Philippines Senegal Singapore Sri Lanka 
Thailand 
Togo Tunisia Turkey
1 
Uganda 
United Arab Emirates 
Uruguay Venezuela, The Bolivarian Rep. of Zambia Zimbabwe
1 
 
    G/VAL/W/77/Rev.1 
Page 6  
 
  (vi) Annex III, paragraph 4 (reservation concerning appl ication of Article 5.2 whether or not the 
importer so requests) (51) 
 
Argentina
1 
Bahrain 
Bangladesh 
Brazil1 
Brunei Darussalam Burkina Faso Cameroon 
Chile 
Colombia Costa Rica Côte d'Ivoire Djibouti 
Dominican Republic 
Ecuador Egypt El Salvador Gabon Guatemala 
Guyana 
 Haiti 
Honduras 
India
1 
Indonesia Israel Jamaica Kenya 
Madagascar 
Maldives Malaysia Mali Malta 
Mexico
1 
Morocco1 
Myanmar Nicaragua Niger Nigeria 
Pakistan 
 Peru
1 
Philippines 
Senegal 
Singapore Sri Lanka Thailand Togo 
Tunisia 
Turkey
1 
Uruguay Venezuela, The Bolivarian Rep. of Zambia 
Zimbabwe
1 
 
 
(c) Observer Governments (35) 
Algeria 
Andorra 
Armenia Azerbaijan Belarus Bhutan Bosnia 
  and Herzegovina 
Cambodia Cape Verde China, Peoples Rep.  Croatia 
Equatorial Guinea 
Ethiopia Former Yugoslav  Rep. of Macedonia 
Holy See Kazakhstan 
Laos, P.D.R. of  
Lebanon Lithuania 
Moldova 
Nepal Russian Federation Samoa San Marino São Tomé 
  and Principe 
Saudi Arabia Seychelles Sudan Taipei, Chinese 
Tonga 
Ukraine Uzbekistan Vanuatu Viet Nam 
Yemen 
  G/VAL/W/77/Rev.1 
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(d) Observer International Organizations (5)2 
World Customs Organization 
IMF UNCTAD ACP 
IADB 
 
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairperson:  Mr. Remo Moretta (Australia) 
 Vice-Chairperson: Mr. Al ejandro Buvinic (Chile) 
 III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee held  six formal meetings  on 3, 9 and 16 March 
(G/VAL/M/13);  and 12, 28 April and 10, 31 May (G/VAL/M/14) under the Chairmanship of Mr. 
Edward Brown (United Kingdom), a nd on 14 June and 4 July (G/VAL/M/15);  21 July (G/VAL/M/16);  
7, 13, 24 and 29 November 2000 (G/VAL/M/17); and 20 December 2000 (G/VAL/M/18)under the 
Chairmanship of Mr. Remo Moretta (Australia).   
 
IV. NATIONAL LEGISLATION PRESENTED 
(i) 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: 
   
  Brazil (G/VAL/N/1/BRA/3) 
  Bulgaria (G/VAL/N/1/BGR/2)   Costa Rica (G/VAL/N/1/CRI/1)   Estonia (G/VAL/N/1/EST/1)   Jordan (G/VAL/N/1/JOR/1)   Kyrgyz Republic (G/VAL/N/1/KGZ/1) 
  Malta (G/VAL/N/1/MLT/1) 
  Poland (G/VAL/N/1/POL/2)   Romania (G/VAL/N/1/ROM/2)   Slovenia (G/VAL/N/1/SVN/2)   Turkey (G/VAL/N/1/TUR/2) 
  Zambia (G/VAL/N/1/ZMB/1) 
 
(ii) 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, paragraphs 36-39). 
                                                     
 
2These 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/77/Rev.1 
Page 8  
 
   During the reporting period, the followi ng communications have been submitted: 
   Bulgaria (G/VAL/N/2/BGR/1)   Estonia (G/VAL/N/2/EST/1)   Japan (G/VAL/N/2/JPN/1) 
  Jordan (G/VAL/N/2/JOR/1) 
  Kyrgyz Republic (G/VAL/N/2/KGZ/1)   Malta (G/VAL/N/2/MLT/1)   Poland (G/VAL/N/2/POL/1)   (iii) Examination of national legislation 
 At its meeting of April/May 2000, the Comm ittee pursued its examination of various 
communications and impl ementing legislations.  The Committee agreed to conclude the examination of 
the legislation of Bulgaria.  It agr eed to continue examination of the le gislation of Brazil  and Romania.  
The Committee noted that of the 55 developing count ries that had invoked the delay period provided in 
Article 20.1, 29 were obliged to apply the Agreem ent by 1 January 2000 and another 20 by the end of 
the year 2000.   At its meeting of 7 November 2000, the Committee  agreed to conclude the examination of the 
legislations of Costa Rica, Estonia, Japan, Jordan, Malta, Poland, Slovenia, Turkey and Zambia.  It would revert to the examination of  the legislation of Brazil, Kyrgyz  Republic, and Romania at its next 
meeting.   
 
(iv) 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 Equipment (G/VAL/5), ma de available by Members, is 
summarized in document G/VA L/W/5/Rev.7 and Rev.8.   
 
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE TEXT OF 
THE AGREEMENT 
 At its first meeting on 12 May 1995, the Comm ittee adopted the decisions 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 were 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 Co mmittee adopted other decisions which are 
contained in document G/VAL/5.  The Committee also adopted decisi ons that were referred by the 
Ministers at Marrakech to the Committee for adopti on.  The texts of the de cisions are contained in 
document G/VAL/1.    At its meeting on 3 March, the Committee a dopted a Decision granting the Dominican Republic 
an extension of its delay period in applying the Ag reement under paragraph 1 of Annex III.  When the 
Committee reconvened on 9 and 16 Ma rch, it adopted two Decisions granting Sri Lanka and Jamaica an 
extension of their respective delay periods.     At its meeting on 28 April, the Committee adopted two Decisions granting Nicaragua and 
Colombia a reservation on minimum values in accorda nce with paragraph 2 of Annex III.  When this  G/VAL/W/77/Rev.1 
 Page 9 
 
 
  meeting reconvened on 10 May, the Committee adopted a Decision granting Tunisia an extension of its 
delay period in applying the Agreement in accordan ce with paragraph 1 of Annex III.  When this 
meeting again reconvened on 31 May,  the Committee adopted two Deci sions granting Mauritania and 
Myanmar extensions in their respective delay periods for applying the Agreement in accordance with paragraph 1 of Annex III.   
 
 At its meeting of 14 June and 4 July, the Co mmittee adopted a Decisi on granting Morocco an 
extension of its reservation on minimum values in ac cordance with paragraph 2 of Annex III.  It also 
adopted a Decision granting El Salvador an extens ion of its delay in applying the Agreement in 
accordance with paragraph 1 of Annex III.   
 
 At its meeting on 21 July, the Co mmittee adopted three Decisions granting Egypt, Côte d'Ivoire 
and Guatemala an extension of their respective dela y periods in applying the Agreement in accordance 
with paragraph 1 of Annex III.    
 At its meeting on 7 November, the Committee adopted a Decision granting the Maldives an 
extension in its delay period for applying the Agreem ent in accordance with para graph 1 of Annex III.  
When this meeting reconvened on 24 November, the Committee adopted a Decision granting Bolivia an 
extension of its delay period in a pplying the Agreement in accordance with paragraph 1 of Annex III.  
When the meeting again reconvened on 29 November, the Committee adopted tw o Decisions granting 
Burundi an extension of its delay period and Sri Lanka a further extension of its delay period in applying 
the Agreement, in accordance with paragraph 1 of Annex III.  
  Finally, at its meeting on 20 December, the Co mmittee adopted a Decision granting Senegal an 
extension of its delay period unde r paragraph 1 of Annex III.   
 VII. TECHNICAL ASSISTANCE 
 Technical assistance aimed at helping countries in their preparations for the application of the 
Agreement has continued to be a matter of high pr iority to Members, to the Committee and to the 
Technical Committee during the reporting period.  At the Ap ril/May meeting, the WTO Secretariat 
briefed the Committee on the progress and plans for its Technical Assistance  Programme on Customs 
Valuation.  The Committee also heard a report from the Inter-American Development Bank on its 
activities and a report from the World Customs Organization on its interim activities related to a review 
of its technical assistance activ ities.  At the June/July meeting, the Committee heard an oral 
communication from the European Communities on a propos al for a technical assist ance project;  at the 
21 July meeting, the Chairman reported on his consulta tions on this matter.  At the resumed meeting of 
13 November, following the Chair's report on points of agreement, the Committee agreed to proceed 
with the work on technical assistance on the basis of the Chairman's statement as contained in 
G/VAL/M/17.  
VIII. ISSUES RELATING TO IMPLEMENTATION OF THE AGREEMENT  
 At the meeting of 12 April, 21 July, and 7 November, discussion continued on India's 
concerns related to certain aspects of the Eur opean Communities' customs valuation policy and 
practices.  
  At the meeting of 7 November, following a requ est from the General Council at its meeting of 
18-19 October 2000, the Committee considered thr ee proposals related to implementation of the 
Agreement contained in paragraph 21(h) of WTO document Job(99)/5868/Rev.1 of 19 October 1999.  
The Chairman submitted a report to the December 2000 meeting of the General Council taking into 
account this discussion and his consultations (G/VAL/36).  G/VAL/W/77/Rev.1 
Page 10  
 
  IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the November meeting, the representa tive of the World Customs Organization (WCO) 
presented an oral report on the Tenth and Eleventh  Sessions of the Technical Committee on Customs 
Valuation, held on 22-26 May 2000 and on 30 October - 3 November 2000, respectively. 
 
 The Committee on Customs Valuation took note of  these reports and expr essed appreciation for 
the continued valuable work of the Technical Committee.   
X. CONSULTATION AND DISPUTE SETTLEMENT 
 During the reporting period, the United States  initiated consultations  under pursuant to, inter 
alia, Article 19 of the WTO Agreement on Implementa tion of Article VII of th e GATT 1994 on Brazil's 
alleged use of minimum import prices for customs valu ation purposes (G/VAL/D/3).  The United States 
also initiated Article 19 consultations with Ro mania on Romania's allege d use of minimum import 
prices for customs valuation purposes  (G/VAL/D/4).  Also during the re porting period, the United States 
initiated Article 19 consultations with Belgium with respect to the administration of Belgium laws and 
regulations establishing the custom s duties applicable to rice imported from the United States 
(G/VAL/D/5).    
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 Article 23 of the Agreement G/L/414. 
 
  G/VAL/W/77/Rev.1 
 Page 11 
 
 
  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 
Argentina VAL/1/Add.22 + Suppl. 1-4  
G/VAL/N/1/ARG/1 VAL/2/Rev.2/Add.4 
  + Suppl.2/Rev.1 
Australia VAL/1/Add.14 + Suppl.1-4 
G/VAL/N/1/AUS/1 VAL/2/Rev.1/Add.12 + Suppl.1 
Botswana VAL/1/Add.16 Not received 
Brazil  VAL/1/Add.20 + Suppl.1      
G/VAL/N/1/BRZ/1, 2, and 3 VAL/2/Rev.2/Add.3 
Bulgaria G/VAL/N/1/BGR/1and 2 G/VAL/N/2/BGR/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 
Costa Rica G/VAL/N/1/CRI/1  
Cyprus  VAL/1/Add.26  
G/VAL/N/1/CYP/2 VAL/2/Rev.2/Add.7 
Czech Rep. VAL/1/Add.18 + Suppl.1/  Corr.1-2 
G/VAL/N/1/CZE/1, 2, and 3  VAL/2/Rev.1/Add.15 + Suppl.1 
G/VAL/N/2/CZE/1 
EEC VAL/1/Add.2 +  Suppl.1-13 
G/VAL/N/1/EEC/1/Rev.1 VAL/2/Rev.1/Add.6 + Suppl.1 
Estonia G/VAL/N/1/EST/1 G/VAL/N/2/EST/1 
Fiji G/VAL/N/1/FJI/1 G/VAL/N/2/FJI/1 
Gabon  G/VAL/N/1/GAB/1  
Hong Kong,  China  VAL/1/Add.9 
G/VAL/N/1/HKG/1 Not applicable 
Hungary VAL/1/Add.6 
G/VAL/N/1/HUN/1 VAL/2/Rev.1/Add.4 
Iceland  G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
Israel G/VAL/N/1/ISR/1  
India VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/2 VAL/2/Rev.2/Add.6 
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 
Korea, Rep.of VAL/1/Add.19 + Suppl.1-4 
G/VAL/N/1/KOR/1 VAL/2/Rev.2/Add.1 + Suppl.1 
+ Suppl.2/Corr.1-2 + Suppl.3/Corr.1 
Kyrgyz Rep. G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1 
Latvia G/VAL/N/1/LVA/1 G/VAL/N/2/LVA/1 
Lesotho  VAL/1/Add.21 + Suppl.1 VAL/2/Rev.2/Add.2 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation. 
 G/VAL/W/77/Rev.1 
Page 12  
 
  Member National legislation Replies to the  
Checklist of Issues 
Liechtenstein G/VAL/N/1/LIE/1  
Macao, China G/VAL/N/1/MAC/1  
Malawi  VAL/1/Add.27 
G/VAL/N/1/MWI/1  
Malta G/VAL/N/1MLT/1 G/VAL/N/2MLT/1 
Mexico  VAL/1/Add.25 + Suppl.1-3 
 VAL/2/Rev.2/Add.8 
+ Suppl.1/Rev.1 
Morocco G/VAL/N/1/MAR/1 a nd Rev.1 G/VAL/N/2/MAR/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 
Panama  G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1 
Poland  VAL/1/Add.28 
G/VAL/N/1/POL/1 and 2 G/VAL/N/2/POL/1 
Romania VAL/1/Add.8 +  Suppl.1-2 
G/VAL/N/1/ROM/1 and 2  VAL/2/Rev.1/Add.9 
Slovak Rep. VAL/1/Add.18 + Suppl.1/  Corr.1-2  
G/VAL/N/1/SVK/1 VAL/2 /Rev.1/Add.15+ Suppl.1 
Slovenia G/VAL/N/1/SVN/1 and 2 G/VAL/N/2/SVN/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 VAL/2/Rev.1/Add.13 
Suriname G/VAL/N/1/SUR/1  
Switzerland VAL/1/Add.5  
G/VAL/N/1/CHE/1 Not applicable 
Trinidad and Tobago G/VAL/ N/1/TTO/1 G/VAL/N/2/TTO/1 
Turkey  VAL/1/Add.29  
G/VAL/N/1/TUR/1 and 2  
United States VAL/1/Add.1 +  Suppl.1-5 
G/VAL/N/1/USA/1  VAL/2/Rev.1/Add.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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