. /.   WORLD TRADE  
ORGANIZATION  G/VAL/W/177 
6 May 2009 
 (09-2224) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CUSTOMS  
VALUATION AGREEMENT 
 
Replies to the Questions from the Delega tions of the United States and Canada
 
 
Communication from Egypt 
 
  The following communication, dated 4 May 2009, is circulated at the request of the delegation of Egypt. 
 
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QUESTIONS FROM THE UNITED STATES (Document G/VAL/W/175)
 
 1. On the meaning of "actual value" as referenced in Egyptian laws and regulations
 
 
 The meaning of actual value is "transaction value of goods" according to the Customs Valuation Agreement.  2. On how the Interpretative Notes a re used by the Customs Authority
 
 
 The Customs Authority is committed to apply th e interpretative notes that are stated in the 
annexes of the Customs Valuation Agreement in cluding Annex 1 of the Agreement (Interpretative 
Notes) which includes inter alia : 
 
a. The customs value of imported goods is to be  determined under the provisions of this 
Agreement.  The methods of valuation are set out in a sequential order of application.  The primary method for customs valuation is define d in Article 1 and imported goods are to be 
valued in accordance with the provisions of th is Article whenever the conditions prescribed 
therein are fulfilled. 
 
b. Where the customs valued cannot be determined under the provisions of Article 1, it is to be 
determined by proceeding sequentially through succeeding Articles.  
 
c. It is only when the customs value cannot be de termined under the provisions of a particular 
Article that the provisions of the next Article can be used. 
 
d. Where the customs value cannot be determined under the provisions of Articles 1 to 6, it is to 
be determined under the provisions of Article 7. 
  The Customs Authority is also committed to appl y the rest of the Interpretative Notes stated 
in the Agreement, in addition to Annexes 2 and 3 of the Agreement.  
  G/VAL/W/177 
Page 2  
 
   
QUESTIONS FROM CANADA
 
 
1. The answer provided to the Canadian question suggests that the right of appeal to the 
judiciary is applicable only in specific cases:  […in the cases stated in the arbitration 
law] – thereby leaving the possibility that a ccess to the judiciary is not universal.  For 
greater certainty, could Egypt please confirm th at all customs decisions can be appealed 
to the judiciary without penalty and where in their legislation this is specified?  We 
would also ask that Egypt confirm that, as per Article 11, decisions will be provided in 
writing and that the appellant will be informed of further appeal rights  
 
 The Customs Authority allows for the right of a ppeal in any step of th e steps of the clearance 
of goods according to the provisions of Article 11 of the Customs Valuation Agreement.   When an importer uses the right of appeal, an unbiased committee is established in the site 
under investigation according to the provisions of Ar ticle 34 of the Ministerial Decree no. 10 for year 
2006 for issuing the Executive Regulation for the Customs Law no. 66 for year 1963, which states 
that:  "An importer or whoever he legally authorizes h as the right to file an appeal against the decision 
of the Customs valuation committee of the Custom s post to the relevant post manager, general 
director or head of central directorate before resorting to arbitration."  
 In case the importer continues to object the custom s authority's decision, he/she can resort to 
arbitration according to Article 57 of the Custom s Law No. 66 for year 1963 and its amendments.  
Furthermore, in case a dispute on the kind, origin or value of goods arises between the importer and the Customs Authority, the importer can resort to Customs arbitration.   
 In the customs arbitration, a committee is  established comprised of a representative of 
Customs Authority (assigned by the Minister of Finance) and a representative of the Ministry of Justice and an arbitrator on behalf of the importer.   The decision of this committee includes initial arbitration where the importer can resort to 
higher arbitration, followed by the right to resort to  judicial arbitration if the importer decides so.  
 
 
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