RESTRICTED  
  
G/VAL/M/68  
 
10 September 2019  
(19-5779)  Page: 1/17 
Committee on Customs Valuation    
 
 
MINUTES OF THE MEETI NG OF 23 MAY  2019 
CHAIRPERSON: MR YUIC HIRO OKUMURA (JAPAN)  
The agenda proposed for the meeting, circulated in  document  WTO/AIR/VAL/ 9, was adopted as 
follows:   
 
1   REPORT OF THE WO RK OF THE TECHNICAL COMMITTEE ON CUSTOMS  VALUATION  ..... 2 
2   INFORMATION ON I MPLEMENTAT ION AND ADMINISTRATI ON OF THE AGREEMENT  .... 2 
2.1   Notification of national legislation  ................................ ................................ ...................  2 
A. Kingdom of Bahrain  ................................ ................................ ................................ ...... 3 
B. Belize  ................................ ................................ ................................ ..........................  3 
C. China  ................................ ................................ ................................ ..........................  3 
D. The Gambia  ................................ ................................ ................................ .................  4 
E. Guinea  ................................ ................................ ................................ ........................  4 
F. Honduras  ................................ ................................ ................................ .....................  4 
G. India ................................ ................................ ................................ ...........................  5 
H. Kazakhstan  ................................ ................................ ................................ ..................  5 
I. Malawi  ................................ ................................ ................................ ........................  5 
J. Myanmar  ................................ ................................ ................................ .....................  6 
K. Nepal  ................................ ................................ ................................ ..........................  6 
L. Nigeria  ................................ ................................ ................................ ........................  6 
M. Russian Federation  ................................ ................................ ................................ ....... 6 
N. Rwanda  ................................ ................................ ................................ .......................  7 
O. Solomon Islands  ................................ ................................ ................................ ...........  7 
P. Sri Lanka  ................................ ................................ ................................ .....................  7 
3   INFORMATION ON T HE APPLICATION OF DE CISIONS OF THE COMMI TTEE ON 
CUSTOMS VALUATION  ................................ ................................ ................................ ....... 8 
3.1   The status of notifications under the Committee's Decisions  ................................ ...............  8 
3.2   Uruguay's proposal to update the carrier media decision  ................................ ...................  8 
4   TECHNICAL ASSIST ANCE  ................................ ................................ ..............................  9 
4.1   Proposed Experience -Sharing Workshop of Spring  2019 – report by the Ch airperson  ............  9 
4.2   Information on Technical Assistance  ................................ ................................ .............  11 
4.3   Article  20.3 – Technical Assistance and Trade -Related Technical Assistance  .......................  12 
5   SPECIFIC TRADE C ONCERNS  ................................ ................................ ......................  12 
5.1   Pakistan's determination of customs values of paper – request by Thailand  .......................  12 G/VAL/M/6 8 
 
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  5.2   Tajikistan – issues related to customs valuation – request by Ukraine  ...............................  13 
6   PRESHIPMENT INSP ECTION  ................................ ................................ .......................  14 
6.1   Status of notifications by Members  ................................ ................................ ...............  14 
6.2   Questions and Responses by the United States and Indonesia  ................................ ..........  14 
6.3   Information on PSI  programmes  ................................ ................................ ...................  15 
7   EGYPT'S STATUS O F NOTIFICATION OF PS I – REQUEST BY THE U NITED STATES ....... 15 
8   ELECTION OF CHAI RPERSON  ................................ ................................ ......................  15 
9   OTHER BUSINESS  ................................ ................................ ................................ ....... 15 
9.1   Date of next meeting  ................................ ................................ ................................ .. 15 
ANNEX I  ................................ ................................ ................................ ..........................  16 
 
_______________  
 
 
1  REPORT OF THE WORK O F THE TECHNICAL COMM ITTEE ON CUSTOMS VAL UATION  
1.1.  The representative of the World Customs Organization  (WCO), Mr Richard Soki , reported on 
the 48th session of the WCO Technical Committee on Customs Valuation (TCCV), which  had taken 
place from 13 to 17 May 2019 . His report is contained in Annex  I to this document . 
1.2.  The Chairperson  thanked Mr  Soki for his report and expressed the Committee's appreciation 
for the continued valuable work of the TCCV . 
1.3.  The Committee took note  of the report.  
2  INFORMATION ON IMPLE MENTATION AND ADMINI STRATION OF THE AGRE EMENT  
2.1  Notification of national legislation  
2.1.  The Chairperson  recalled that,  pursuant to Article  22 of the Agreement and the Decision on  
"Notification and circulation of national legislation in accordance with Articl e 22 of the Agreement", 
Members must submit the complete texts of their national legislation on customs valuation in one of 
the three  official WTO  languages. They should also inform the Committee of any changes relevant  
to this Agreement in their laws and regulations , including any changes to  their administration. 
The notification procedures had been adopted by the Committee at its meeting of 12  May 1995 and 
were contained in section  B.2 of document  G/VAL/5. As agreed at  the Committee's meeting of 
25 October  2012, the Se cretariat had issued a document  summariz ing the current status of 
notifications  and the latest version of this document had been circulated as 
document  G/VAL/ W/232/Rev. 101. As agreed at the Committee 's meeting of 7 October  2015, this 
document ha d been revised  to include references to documents containing the questions and 
responses regarding notifications.  
2.2.  The Chairperson  also recalled that  the situation regarding the notification of  Chinese Taipei 's 
legislation remain ed unchanged.  
2.3.  The Chairperson  referred to the lack of progress made by the Committee in its examination of 
national legislations  because it was await ing a number of outstanding responses to questions raised 
during the review. He reminded Members that the reviews  would remain on the agenda until the 
responses had been received and the review could eventually conclude. The Committee was 
currently awaiting re sponses from Rwanda to questions raised in 2012; from The Gambia  to 
questions raised in 2014; from Guinea and Honduras  to questions raised in 2015; and from 
Kazakhstan, Malawi, Nepal  and the Solomon Islands  to questions raised in 2017.  The Chairperson 
recalled that he had written to delegations in July 2018 offering his assistance  and he had repeated 
his offer at the Committee 's meeting  in November 2018. He concluded by proposing that his 
                                                
1 G/VAL/W/232/Rev.10/Corr.1 and G/VAL/W/232/Rev.10/Corr.2 were subsequently issued.  G/VAL/M/6 8 
 
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  successor should meet with the relevant delegations in order to ident ify how the outstanding 
responses could be submitted to the Committee expeditiously, and preferably before the next 
Committee meeting, if possible.  
2.4.  The Russian Federation had submitted responses to questions raised during its review and they 
would be circ ulated once they had been finalized.  
2.5.  The representative of Hong Kong, China  said that Hong Kong, China had previously notified 
the WTO in document G/VAL/N/1/HKG/1 that as a free port, it had no law, regulation or 
administrative procedure for valuing goods for customs purposes .  Therefore, the checklist of issues 
concerning Members' customs valuation system was not applicable to Hong Kong, China. 
However,  this notification had been omitted from document G/VAL/W/232/ Rev.10 and 
Hong Kong,  China r equested that a corrigendum of the document would be circulated to reflect  that 
notification.    
A. Kingdom of Bahrain  
2.6.  The Chairperson  recalled that it had been agreed at the Committee's previous meeting to revert 
to the examination of Bahrain's notificati on of national legislation and responses to the checklist of 
issues that had been circulated in documents  G/VAL/ N/1/BHR/ 1, G/VAL/ N/1/BHR/ 2, and 
G/VAL/N/ 2/BHR/ 1. The latest questions raised by the United States had been circulated  in 
document  G/VAL/ W/223  and Bahrain had provided its responses in document  G/VAL/W/308. 
The United States had raised additional questions in document  G/VAL/W/310  and Canada had raised 
questions in G/VAL/W/317  and G/VAL/W/323 . 
2.7.  The representative of the United States  said that her delegation looked forward to receiving 
written responses from Bahrain.  The United States also appreciated the questions raised by Canada 
and her delegation looked forward to reviewing Bahrain's written responses.  
2.8.  The representative of Canada  said that her delegation was looking forward to receiving the 
responses to the ir questions . 
2.9.  The representative of the Kingdom of Bahrain  said that comprehensive replies were being 
prepared for  circulat ion to the Committee . 
2.10.   The Committee took note  of the s tatement s made and agreed  to revert to Bahrain's 
notification at its next meeting.  
B. Belize  
2.11.   The Chairperson  recalled that it had been agreed at the Committee's previous  meeting to 
revert  to the examination of Belize's notification of its national legislation and responses to the 
checklist of issues  as circulated in documents  G/VAL/N/1/BLZ/1 a nd G/VAL/N/2/BLZ/1 . The U nited 
States has raised questions in documents  G/VAL/ W/188 , G/VAL/ W/272 , and G/VAL/W/272/Corr.1  
and Belize had circulated responses in document G/VAL/W/326. The U nited States had raised follow -
up questions in document G/VAL/W/330.  
2.12.   The representative of the United States  thanked Belize for the responses provided in 
document G/VAL/W/326. The U nited States appreciated the changes that Belize had already 
incorporated into its legislation to fully implement the Customs Valuation Agreement (CVA).  They 
looked forward to receiving written response s to their follow -up questions.  
2.13.   The Committee took note  of the statement made and agreed  to revert to Belize's notification  
at its next meeting.  
C. China  
2.14.   The Chairperson  recalled that it had been agreed at the Committee's previous  meeting to 
revert  to the examination of China's notification of its amended nati onal legislation, which had been 
circulated in document  C/VAL/1/CHN/6. The U nited States  had raised questions in document 
G/VAL/W/315  to which China had provided responses in document G/VAL/W/3 27. It had also raised G/VAL/M/6 8 
 
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  follow -up questions in document G/VAL/ W/332. Canada had raised questions in document 
G/VAL/ W/318 to which China provided responses in document G/VAL/ W/331 . 
2.15.   The representative of the United States  said that her delegation appreciated China's response 
in G/VAL/W/327. The U nited States had raised an additional follow -up question in G/VAL/W/332 and 
looked forward to receiving a written response from China.  
2.16.   The representative of Canada  thanked China for its written response.  Canada had no further 
questions.  
2.17.   The representative of the European Union  thanked China for its notification  and said that it 
would be submitting questions in writing to China and they would take into account China's 
responses to Canada and the US.  
2.18.   The representative of China  said that China would provide written responses to the US  follow -
up question .  
2.19.   The Committee took note  of the statement s made and agreed  to revert to China's notification  
at its next meeting.  
D. The Gambia  
2.20.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of The Gambia's notification of national legislation , which had been circulated in 
documents  G/VAL/N/1/GMB/1 and G/VAL/N/4/GMB/1.  The United States had submitted questions 
to The Gambia in document  G/VAL/W/245.  
2.21.   The representative of the United States  said that her delegation  continued to look forward to 
receiv ing written replies to its questions which dated from May  2014.  
2.22.   The representative of The Gambia  thanked the US for its interest in The Gambia's customs 
legislation. The Gambi a had only recently opened a permanent mission in Geneva and it had 
forwarded the questions to Capital.  
2.23.   The Committee took note  of the statement s made and agreed  to revert to The Gambia's 
notification  at its next meeting.  
E. Guinea  
2.24.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Guinea's notification of national legislation , which had been circulated in 
document  G/VAL/ N/1/GIN/1.  Questions raised by the U nited States had been circulated in 
document  G/VAL/W/266.  
2.25.   The representative of the United States  said that her delegation continued to look forward to 
receiving a written response to their questions, which dated from September  2015.  
2.26.   The Committee took note  of the statement mad e and agreed  to revert to Guinea's notification  
at its next meeting.  
F. Honduras  
2.27.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Honduras' notification of national legislation and its responses to the checklist of 
issues , which had been  circulated in documents  G/VAL/ N/1/HND/1 and G/VAL/ N/2/HND/1 . 
The United States had submitted questions in document  G/VAL/W/268.  
2.28.   The representative o f the United States  said that her delegation looked forward to receiving 
a written response to their questions, which dated from September  2015.  G/VAL/M/6 8 
 
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  2.29.   The representative of Honduras  said that the questions were being reviewed  in Capital.  
2.30.   The Committee took note of the statement s made and agreed  to revert to Honduras' 
notification  at its next meeting.  
G. India  
The Chairperson  drew the Committee's attention to India's notification of its revised legislation 
in document G/VAL/N/1/IND/4 together with its revised  responses to the Checklist of Issues in 
document G/VAL/N/2/IND/2.  
The representative of the United States  said that her delegation appreciated India's 
notifications, which were currently being reviewed in Capital. Any subsequent questions would be 
circul ated prior to the next Committee meeting .  
The representative of the European Union  thanked India for the notifications and said that 
they were currently being reviewed.   
The Committee took note  of the statement s made and agreed  to revert to India's notification s 
at its next meeting.  
H. Kazakhstan  
2.35.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Kazakhstan 's notification of its national legislation , which had been circulated in 
document  G/VAL/N/1/KAZ/1. The United States had raised questions which had been circ ulated in 
document  G/VAL/W/302.  
2.36.   The representative of the United States  said that her delegation looked forward to receiving 
from Kazakhstan, a recently -acceded WTO Member , the requir ed written responses  to the United 
States'  outstanding questions.  
2.37.   The representative of the European Union  said that the European Union  looked forward to 
receiving written responses to the questions that it had raised at the Committee 's meeting  in 
November 2018 , and that it had  submitted bilaterally to the Kazakh delegation .  
2.38.   The Committee took note  of the statements made and agreed  to revert to Kazakhstan's  
notification at its next meeting.  
I. Malawi  
2.39.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Malawi's notification of national legislation , which ha d been circulated in 
document  G/VAL/ N/1/MWI/2 . Malawi's notification of its responses to the checklist of issues had 
been circulated in document  G/VAL/N/2/MWI/1. The U nited States had raised questions in 
document  G/VAL/W/303.  
2.40.   The representative of the United States  said that her delegation looked forward to receiving 
a written response to their questions, whic h dated from 2015.  
2.41.   The representative of Malawi  said that the questions were being reviewed in Capital and that 
the responses would be provided in writing.  
2.42.   The Committee took note  of the statement s made and agreed  to revert to Malawi's notification  
at its next meeting.  G/VAL/M/6 8 
 
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  J. Myanmar  
The Chairperson drew the Committee 's attention to Myanmar's notification of its national 
legislation which had been  circulated in document G/VAL/N/1/MMR /1. The U nited States had raised 
questions in document G/VAL/ W/320.  
The representative of the United States  thanked  Myanmar for its notification and said that her 
delegation looked forward to receiving Myanmar's written replies  to their questions . 
The representative of the European Union thanked  Myanmar for its notification w hich they 
were currently reviewing.  
The Committee took note  of the statements made and agreed  to revert to Myanmar's 
notification  at its next meeting.  
K. Nepal  
2.47.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of  Nepal's notification of its national legislation, which had been circulated in 
document  G/VAL/N/1/NPL/1. The U nited States had raised questions  which had been circulated in 
document  G/VAL/W/286, to which Nepal had provided responses in document  G/VAL/W/300. 
The United States had raised follow -up questions  which  had been circulated in 
document  G/VAL/W/301.  
2.48.   The representative of the United States  thanked Nepal for its written responses  and said that 
her delegation looked forward to receivi ng written responses to their follow -up questions  circulated  
in G/VAL/W/301.  
2.49.   The Committee took note  of the statement made and agreed  to revert to Nepal's notification  
at its next meeting.  
L. Nigeria  
2.50.   The Chairperson  recalled that the Committee had agreed a t its previous  meeting to revert to 
its examination of Nigeria's notification of national legislation and responses to the checklist of 
issues , which had been circulated in documents  G/VAL/N/1/NGA/1 and G/VAL/N/2/NGA/1. 
The United States had raised questions  in document  G/VAL/W/175 to which Nigeria had provided 
responses in documents G/VAL/W/321 and G/VAL/W/321/Corr.1. Canada had raised questions in 
document G/VAL/W/176  to which Nigeria had provided responses in G/VAL/W/322 and 
G/VAL/W/322/Corr.1.  Canada had raised follow -up questions in document G/VAL/W/325.  
2.51.   The representative  of Canada  thanked Nigeria for its replies and said that her delegation 
looked forward to receiving a written response to the ir follow -up question as quickly as possible.  
2.52.   The r epresentative of the United States  thanked Nigeria for its replies which were currently 
being reviewed by Capital .  The U nited States would submit any follow -up questions before the next 
Committee meeting.  
2.53.   The Committee took note  of the statements made an d agreed  to revert to Nigeria's notification  
at its next meeting.  
M. Russian Federation  
2.54.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of the Russian Federation's notification of legislation , which had been circulated 
G/VAL/N/1/RUS/1 , G/VAL/N/1/RUS/1/Add.1, G/VAL/N/1/RUS/2 , G/VAL/N/1/RUS/2 /Add.1 , 
G/VAL/N/1/RUS/3  and G/VAL/N/1/RUS/3 /Add.1. The  Russian  Federation's response s to the 
checklist of issues  had been circulated in  G/VAL/N/2 /RUS/1 . The U nited States had raised questions 
which had been circulated in G/VAL/W/287.  G/VAL/M/6 8 
 
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The representative of the Russian Federation  said that technical work on the responses was 
being finalized with the Secretariat and the responses would subsequently be  circulated2.  
The representative of the European Union  said that his delegation looked forward to receiving 
the responses from the Russian Federation.  
The representative of the United States  said that  her delegation looked forward to reviewing 
the revised notifications from the Russian Federation.  
The Committee took note  of the statements made and agreed  to revert to the 
Russian  Federation's notification  at its next meeting.  
N. Rwanda  
2.59.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Rwanda's notification of its national legislation and its responses to the checklist 
of issues , which had been  circulated in documents  G/VAL/ N/1/RWA/ 1 and G/VAL/N/2/RWA/1. 
The United States had raised questions which were circulated in document  G/VAL/W/215.  
2.60.   The representative of the United States  said that her delegation remained interested in 
receiving a written response to their questions, which dated from June  2012. 
2.61.   The Committee took note  of the statement made and agreed  to revert to Rwanda's notification  
at its next meeting.  
O. Solomon Islands  
2.62.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examin ation of  the Solomon Islands' national legislation, which had been circulated in 
document  G/VAL/N/1/SLB/1. The U nited States had raised questions  which had been circulated in 
document  G/VAL/W/298.  
2.63.   The representative of  the United States  said that her deleg ation remained interested in 
receiving in a written response to their questions  which dated from May  2017.  
2.64.   The Committee took note  of the statement made and agreed  to revert to the Solomon Islands' 
notification  at its next meeting.  
P. Sri Lanka  
2.65.   The Chairperson  recalled that the Committee had agreed at its previous meeting to revert to 
its examination of Sri Lanka's notification of its national legislation and its responses to the checklist 
of issues , which  had been circulated in documents  G/VAL/N/1/L KA/1, G/VAL/N/1/LKA/1 /Corr.1, and 
G/VAL/N/2/LKA/1.  The United States had raised questions in document  G/VAL/W/269 and Sri Lanka 
had provided responses in document  G/VAL/W/291. The U nited States had raised additional 
questions in document  G/VAL/W/297, to wh ich Sri Lanka had provided written responses in 
document  G/VAL/W/304. The U nited States had raised further questions in document  G/VAL/W/313  
to which Sri Lanka had provided responses in document G/VAL/W/320 . The U nited States had raised 
follow -up questions  in document G/VAL/W/ 328. 
2.66.   The representative of the United States  thanked Sri Lanka for its responses contained in 
G/VAL/W/320 and for its continued engagement on Valuation issues. The U nited States continued 
to have concerns regarding the apparent use of minimum prices provided for in Sri Lanka's Gazette 
notifications. Her delegation  looked forward to receiving written replies to its follow -up questions.  
2.67.   The representative of Sri Lanka  thanked the U nited States for its interest in Sri Lanka's 
customs valuation measures. The follow -up questions had been forwarded to Capital  for response . 
Sri Lanka was going through a difficult period and customs officials were engaged in bringing in new 
security measu res. Sri Lanka would make its best endeavour to answer the very comprehensive 
                                                
2 The responses from the Russian Federation were circulated as G/VAL/W/333.  G/VAL/M/6 8 
 
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  questions from the US even though  it placed a burden on their national authorities. The authorities 
also were concern ed that the measures ha d been the subject of successive quest ions.  
2.68.   The Committee took note  of the statements made and agreed  to revert to Sri Lanka's 
notification at its next meeting.  
2.69.   The Chairperson  thanked Members that had notified their national legislation and responses 
to the checklist of issues. The notification and examination of national legislation were important 
aspects of the Committee's work. To date, 99  Members had notified their national  legislation on 
customs valuation, including 16  Members that had submitted communications indicating that their 
legislation notified under the Tokyo Round Customs Valuation Agreement remained valid under the 
WTO Customs Valuation Agreement. In addition, 68  Members had provided responses to the 
Checklist of Issues. There were 36  Members that had not yet made either of these two  notifications 
(see document  G/VAL/W/232/Rev. 10). However, t wo delegations were in contact with the 
Secretariat to finalize the notif ication of their customs legislation.  
2.70.   The representative of Togo informed the Committee that due to internal miscommunication, 
Togo's notification of its customs valuation legisl ation to the WTO, dated January 2012 , had never 
been submitted to the WTO Com mittee on Customs Valuation. T ogo would consult with the 
Secretariat regarding the submission of the notification.  
2.71.   The Chairperson  urged Members that ha d not yet notified their legislation to make every effort 
to do so. The Chairperson  and the Secretariat  were available to provide any necessary assistance to 
Members . He also recall ed that in accordance with Article 22 of the Agreement, Members were 
required to notify to the Committee any amendment to their customs legislation . He propose d that 
the incoming Chairperson would meet with the delegations concerned to identify any possible 
support that could be provided by the Chairperson or the Secretariat.  
2.72.   The Committee took note  of the information  and of the statements made . 
3  INFORMATION ON TH E APPLICATION OF DEC ISIONS OF THE COMMIT TEE ON CUSTOMS 
VALUATION  
3.1.  The Chairperson  stated that the Committee had two  issues under this agenda item: (i)  the 
status of notifications under the Committee's Decisions; and (ii)  the proposal by Uruguay, which had 
been circulated in document  G/VAL/W/241/Rev.1.  
3.1  The status of notifications under the Committee's Decisions  
3.2.  The Chairperson  recalled that the Committee examined notifications pursuant to two  Decisions 
that had been adopted by the Committee at its meeting of 12 May 1995 namely,  the Decisions on 
"Treatment of Interest Charges in the Customs Value of Imported Goods" , and "Valuation of Carrier 
Media Bearing Software for Data Processing Equipment"  which were both contained in 
document  G/VAL/5 . Since the previous  meeting of the Committee, Bahrain ha d notified its treatment 
of interest charges and India ha d notified  its implementation of both Decisions.  A report by the 
Secretariat listing the current status of notifications  had been circulated in 
document  G/VAL/W/5/Rev. 30.  
3.3.  The Committee took note  of the information.  
3.2  Uruguay's proposal to update the carrier media decision  
3.4.  The Chairperson  recalled Uruguay's  proposal to amend the Carrier Media Decision, also known 
by Customs as "Decision  4.1", which was contained in document  G/VAL/W/241/Rev.1. According to 
Uruguay, software was increasingly being imported using new types  of carrier media, such as 
USB flash dr ives or other similar devices, which did not necessarily fall under the definition of "carrier 
medium" as set out in the Decision. This meant that imports  of certain software could be treated 
differently from software  imported using other types of media su ch as CDs or DVDs. Switzerland 
had submitted comments on Uruguay's proposal , which had been circulated in 
document  G/VAL/W/254. At the request of the Committee, the Secretariat had also prepared a 
report containing  statistics on imports of th ose products , which had been circulated in G/VAL/M/6 8 
 
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  document  G/VAL/W/249.  Uruguay had provided written responses in document G/VAL/W/264 to 
questions raised by a Member.  
3.5.  The representative of the European Union  proposed that this item be deleted from the agenda 
in light of the e volution of the discussion.  
3.6.  The representative of South Africa  said that no new information had been provided since the 
last meeting of the Committee, at which South Africa had raised its concerns. Therefore, South Africa 
reiterated its position that it d id not support Uruguay's proposal which it considered amounted to a 
substantive market access negotiating proposal without a clear scope and definition. The proposal 
also had implications for market access discussions taking place in the E -Commerce negotia tions.  
3.7.  The representative of India said that the matter was under review in Capital and India would 
revert to the Committee in due course.  
3.8.  The representative of the United States  reiterated her delegation's support for the expansion 
of the definition of carrier media to include semi -conductor media such as USB flash drives.  
3.9.  The Committee took note  of the statement s made and agreed  to revert to Uruguay's proposal 
at its next meeti ng. 
4  TECHNICAL ASSISTANCE  
4.1  Proposed Experience -Sharing Workshop of Spring  2019 – report by the Chairperson  
4.1.  The Chairperson  recalled that  the Committee had held an experience -sharing workshop on 
14 February 2019. T he purpose of the workshop was to have an exc hange of Members' 
implementation experiences with regard to the CVA with the objective of supporting least developed 
countries (LDCs) to address their  implementation  challenge s. The Workshop programme compris ed 
five sessions:  Implementation Challenges, with a focus on LDCs; Customs Cooperation ; Domestic 
Legislation ; Consultations with the private sector ; and, Support for overcoming implementation 
challenges, including through the linkage between the CVA and the Trade Facilitati on Agreement 
(TFA). 
4.2.  The Chairperson expressed his gratitude to the Trade Facilitation Agreement Facility (TFAF) 
which had sponsored the participation  in the Workshop  of nine  capital -based customs officials . 
Sixteen speakers from developed, developing and LDC Members  as well as from international and 
regional organizations  also participated . He thank ed Members for their support in organizin g the 
Workshop . A draft summary report on the Workshop had been circula ted at the Committee meeting 
and was subsequently  issued as document G/VAL/ 3353.  
4.3.   There had been  an informative session on possible means of support for LDCs to overcome 
implementation issues. It drew on the significant linkages between the CVA and the TFA and shared 
practical information on how the provisions of the TFA could  support the implementation of the CVA. 
The session also looked at the means by which the technical assistance and capacity build ing 
provisions of the TFA could be maximized to access assistance for the implementation of the CVA.  
4.4.  The representative of Togo extend ed his delegation's thanks to the Chairperson, to the 
Secretariat and to Committee Members  for having organised the worksh op. The exchange of 
experiences had been  very beneficial  and had a llowed Members that were facing implementation 
challenges to understand how other WTO Members ha d overcome such obstacles.  Togo wanted to 
make other Members aware of the implementation difficulties  that it was facing . Regarding follow -
up to the workshop, Togo would welcome another  workshop in the future. The Committee could also 
consider organising sub -regional workshops, for example , grouping together the members of  the 
West African Eco nomic and Monetary Union (UEMOA)  and The Economic Community of West African 
States, (ECOWAS) . Togo would also welcome a training for trainers programme within their customs 
administration s. Finally, he said that i t was important for capital -based customs o fficials to 
participate in future customs valuation workshops . 
                                                
3 To be issued.  G/VAL/M/6 8 
 
- 10 - 
 
  4.5.  The representative of Senegal  thanked the Chairperson for his efforts to breathe new life into 
the Committee 's discussions  and for his support in organizing the Workshop. He also thank ed the 
WTO Secretariat for its support. Senegal had present ed its implementation challenges at the 
workshop. Despite its efforts over many years to modernise and strengthen its customs 
administration and despite technical assistance supplied by WTO Members a nd the WCO, Senegal 
continue d to experience significant implementation difficulties.  His delegation had learned a lot from 
the exchange of experiences. It was particularly useful to hear about difficulties faced by certain 
Members and the solutions that th ey had successfully implemented.  He thanked all Members who 
had made the event possible , as well as all participants , including international and regional 
organizations .  He also expressed thanks to the TFAF for its sponsorship.   
4.6.  With regard to follow -up by the Committee, he suggested that activities such as the workshop 
could help foster an understanding  of the implementation difficulties faced by LDCs. In addition, a 
strengthening of WTO and WCO t echnical assistance in particular would be beneficial . Members could 
learn from the successful experiences  of other Members  through a programme of bilateral 
cooperation . His delegation also supported the establishment of a training for trainers programme, 
which could be offered in schools  which taught customs -related subjects . His delegation also believed 
that LDCs would benefit from addressing implementation issues at a r egional level. F inally, the link 
with trade facilitation was an important one because a number of the customs valuation difficulties 
being faced by Members were included in the category C  provisions of a number of Members . Senegal 
remain ed committed to the  continuing work of th e Committee  on Customs Valuation . 
4.7.  The representative of the European Union  congratulate d the Chairperson and the Secretariat 
for the excellent organization of the workshop . He expressed his delegation's availability to support 
further  activities related to the workshop's discussions.  
4.8.  The representative of the World Customs Organization  identified some of the relevant  factors 
leading to implementation challenges. T he complexity of the CVA itself was problematic . 
WCO technical assistance missions to developing countries  had identified  conformity  problems which 
made it difficult to implement the agreement , one example being the existing collusion between 
supplier s and importer s. Other possible impediment s were related t o structural weakness es in 
individual  customs administration s. The WCO considered that p olitical will was the most important 
factor for the successful implementation of the CVA. F or example,  Article 10.5  of the CVA require d 
that inspections be carried out expeditiously and should include a transfer of knowledge and 
technology . Frequently , however,  the desired results  were not achieved . Political support  could 
strengthen  an ethical approach to customs valuation  through , for example,  support ing a good level 
of wages and pay for customs officials . In addition, implementation of the CVA required genuine 
customs valuation  experts and s ometimes officials  might have received only a basic level of training 
and consequently they lacked the necessary skills and  expertise to understand and implement the 
Agreement . 
4.9.  The representative of the United States  said that the U nited States was pleased to have taken 
an active speaker rol e in the workshop. Its presentation focused on the notification requirements of 
the CVA  and transparency, which were essential elements to the proper functioning of the 
Agreement, to the Committee on Customs Valuation and to the WTO as an Organization.  Their view 
of the success of the workshop would be shaped by the progress made in the Comm ittee in reducing 
the number of long overdue notifications of national legislation and checklist of issues. Her delegation 
looked forward to receiving the notifications of the 36 delinquent Members and encouraged them to 
use the assistance offered by the S ecretariat, as needed, to meet their notification and transparency 
obligations under the CVA.  Her delegation  would revert to capital regarding their support for any 
future workshops.  
4.10.   The representative of Chinese Taipei  thank ed the Chairperson and the Secretariat for 
organising the workshop and for circulating the report as a room document.  The workshop ha d 
achieved its goal of supporting LDC Members to address their challenges by having an exchange of 
Members implementation experience s. Regarding  the Committee's next steps, his delegation agree d 
with Togo's proposal to have a  future workshop. Each LDC Member ha d its own difficulties in 
implementing the CVA and require d its own specific technical assistance and capacity building 
programme . His delegation encourage d the Committee to work closely with the WCO and LDC 
Members to develop tailormade working programme s for individual LDC Members  as a more effective 
approach  to technical assistance .  G/VAL/M/6 8 
 
- 11 - 
 
  4.11.   The representative of Thailand  joined other delegations in thanking the Chairperson for the 
report on the experience -sharing workshop. Thailand appreciate d his tremendous efforts regarding 
the initiative. Her delegation also thank ed the Secretariat for its meaningful assistance. Thailand 
supported continu al experience -sharing workshop s and discussions at the Committee meetings with 
a view to supporting LDC Members to address their implementation challenge s. 
4.12.   The representative of Japan  express ed appreciation to the Chair person  and the Secretari at 
for making the experience -sharing workshop possible and for circulating the summary report . 
With regard to the next steps, Japan support ed the ongoing  discussion in the Committee on how to 
build on the learning  from the workshop .  
4.13.    The representative of  the Dominican Republic  said that her delegation welcomed the 
reference to the linkage between the CVA and the TFA and believed that it would be beneficial for 
Members to focus on this aspect . It was difficult to promote trade facilitation when customs still had 
issues with customs valuation. Her delegation considered that it would be useful if the Secretariat 
were to identify the linkages.  
4.14.   The Chairperson  said that he had heard strong  support within the Committee to support LDCs 
in their efforts to implement the CVA. He had also heard the importance of the linkage between the 
CVA and the TFA. There had been a number of suggestions on possible follow -up by the Committee , 
including futur e workshops and training of trainers .  Technical assistance needed to be effective and 
some Members had stress ed that the linkage with the TFA should be beneficial in this regard. 
The Chairperson shared his  own reflections regarding possible avenues of exp loration for the 
Committee.  He said that t he main challenges range d over a number of issues, in particular:  the 
implementa tion of notifications for transparency purposes;  transaction values;  limited access to 
databases;  continued use of preshipment inspection companies;  lack of customs cooperation;  
awareness raising within the private sector; and , the need for continued technical assistance and 
capacity building.  
4.15.   He said that i t was very important to continue to raise awareness of the lin kage between both 
agreements . Possible steps could include explor ing work on each of TFA measures that were 
necessary to implement an effective customs valuation control system  through the use of 
information exchanges and experience sharing , as well as conducting collaborative work with the 
Committee on Trade Facilitation . It w ould also be very useful to maintain close contact with the 
relevant international organizations, as well as with regional organizations such as UEMOA, ECOWAS, 
the Organization of Eas tern Caribbean States (OEC S) and the Oceanic Customs Organization ( OCO). 
4.16.   The Committee could  consider holding a dedicated session in order  to discuss the 
implementation challenges identified during the February Workshop , to review the status and 
progress of the technical assistance and capacity building activities  and to share experiences and 
information regarding implementation.  
4.17.   He suggest ed that the incoming Chairperson could consult with Committee Members to 
explore future work in this area.   
4.18.   The Committee took note  of the information and of the statements made . 
4.2  Information on Technical Assistance  
4.19.   The Chairperson  recalled that, at its meeting of 12  May 1995, and as reflected in section  B.4 of 
document  G/VAL/5, the Committee on Customs Valuation had agreed that greater transparency with 
regard to technical assistance activities would be ensured if information documents prepared for the 
WCO's  Technical Committee  on Customs Valuation were also made available as WTO  documents. 
Accordingly, document  G/VAL/8/Add.3 8 contained the most recent information compiled by the TCCV 
concerning technical assistance activities carried out by WCO  Members and the WCO  Secretariat.   
4.20.  The representative of the World Customs Organization  said that the WCO priorit ized phased  
technical assistance , which started with an  assessment of the customs valuation infrastructure  and 
was followed by a series of recommendations . The beneficiary administration had then  to develop a 
plan of action to try to implement the recommendatio ns. The next steps were based on th e G/VAL/M/6 8 
 
- 12 - 
 
  implementation of the action plan. The WCO g ave a certain level of priority to those countries that 
were moving away from goods inspection entities . 
4.21.  The Committee  took note  of the information  and of the statement made . 
4.3  Article  20.3 – Technical Assistance and Trade -Related Technical Assistance  
The Chairperson  recalled that the Committee's work programme on technical assistance for 
capacity -building regarding the implementation and administration of the CVA had been incor porated 
into the WTO's  overall technical assistance programme. The WTO was currently implementing the 
2018-2019 Biennial TA  Plan which was  contained  in document  WT/COMTD/W/227/Rev.1.  
A member of the Secretariat (Ms  Dolores Halloran) presented a report on t echnical assistance 
activity for the period following the Committee's previous meeting in November  2018. She informed 
the Committee that t he Secretariat ha d not received any official request for technical assistance  
during that period . Customs valuation wa s covered in a very brief manner in the WTO's Regional 
Trade Policy Courses. The Secretariat informed the Committee that she had been approached by 
delegations at a number of meetings of the WCO Technical Committee on Customs Valuation who 
were seeking  technical assistance from the WTO and she had provided the relevant information for 
making such a request.  However, no request had been received by the WTO .   
The representative of Senegal  said that  Members ha d a limited number of activities per year 
and they were required to  indicate two to three activities that could take place over the year. 
This could result in a delay if Members had to choose among a greater number of competing 
requests. He enquired whether there could be an extension for activities that could be held over 
from one year to the next.  
The Secretariat informed the Committee that the WTO Institute for Trade and Technical 
Cooperation  (ITTC)  was the  contact point for technical assistance re quests.   
The Chairperson  reminded the Committee  that requests for technical assistance could be 
made by individual Members at any time and that a specific national activity c ould be designed for 
them. While t here seem ed to be a desire among some customs ad ministrations for a WTO national 
activity the WTO  had not received any request s. He suggested that it would be very useful if Geneva -
based  delegations could investigate further whether there was a desire among their customs 
administration  to request techni cal assistance as maybe not all customs administrations were aware 
of its availability. He also suggested that in  light of the discussions on notification  requirements , it 
could be an opportunity for administrations to consider whether technical assistance  could be of help 
in order to complete their notification s.   
The Committee took note  of the information and of the statements made . 
5  SPECIFIC TRADE CONCE RNS 
5.1  Pakistan's determination of customs values of paper – request by Thailand  
5.1.  The Chairperson  recalled that it had been agreed at the last meeting that the Committee would  
revert to this item.  
5.2.  The representative of Thailand  thank ed Pakistan for its continued cooperation. In January 2018, 
Pakistan had amended the relevant valuation rulin g and reduced the customs values of paper 
import s from Thailand. This improvement had eliminated the negative impact on Thailand's paper 
exporters.  
5.3.  However, Thailand continue d to have systemic concerns since Pakistan was still using values 
published in valuation rulings as the basis for customs valuation. In order to ensure predictability, 
consistency and clarity, Thailand ha d requested that Pakistan's measures fully comply with WTO 
obligations by accepting the transactio n value for valuation purposes for every shipment. 
Thailand  would be grateful for a response from Pakistan. Thailand st ood ready to engage bilaterally 
with Pakistan with a view to settling th e issue amicably in the near future.  G/VAL/M/6 8 
 
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  5.4.  The representative of Pakist an referred to its statements made at previous Committee 
meetings. Pakistan had already engaged bilaterally with Thailand and it remain ed open to further 
engage ment.  
5.5.  The Committee took note  of the statements made . 
5.2  Tajikistan – issues related to customs valuation – request by Ukraine  
5.6.  The Chairperson  informed the Committee that t his item had been added to the agenda at the 
request of Ukraine.  
The representative of Ukraine  reiterate d its concern regarding  Tajikistan's application of 
reference prices in relation to customs valuation. At the previous committee meeting of 
19 November  2018, the Ukraine delegation had raised several questions with Tajikistan on this issue  
which had subsequently been circulated in document G/VAL/W/319. Ukraine appreciate d Tajikistan's 
responses, which had been  provided bilaterally  and which contained information on its customs 
valuation procedures . However, they did not fully correspond to Ukraine's concerns.  
Ukraine's exporters continue d to provide proof regarding Tajikistan's reference price system . 
For example, the introduction of reference prices ha d led to the doubl ing of the VAT collec ted and 
the introduction of other charges had resulted in a 3.5 times increase in the average costs of customs 
clearan ce of Ukrainian confectionary products under the HS codes 18.06 and 17.04.  Taking  those 
barriers into consideration in addition to existing barriers in the transit of goods  from Ukraine to the 
Central Asian Countries, Ukraine's exports of confectionary to Tajikistan ha d declined by 60% in the 
first quarter of 2019 compared to the same period in 2018.  
The delegate of Ukraine said that his delegation looked forward to receiving written replies to 
the list of questions  raised in G/VAL/W/319 , namely:  the identi fication of legal basis for the reference 
price system as applied by Tajikistan  with reference to the customs code of Tajikistan and the CVA; 
a detailed description of the reference price system, including how the reference prices were 
calculated and how o ften they were amended ; an explanation of h ow Tajikistan use d reference prices 
in determining customs value ; and, an explanation of how Tajikistan ensure d that any reference 
price was known  to importers in advance of importation , in particular, where those  prices were 
published as required by Article 12 of the CVA.  
The representative of Tajikistan  said th at Tajikistan -Ukraine relations tend ed to develop 
dynamically and had a  long-term persp ective.  Tajikistan's economic operation in Ukraine was based 
on several documents such as agreements on the basic principles and areas of economic cooperation 
on free trade , on mutual protection of investment  as well as many others.  He went on to say that 
Ukraine export ed food, sugar, medicines, aluminium, cement, tools, electrical  appliances and 
confectionaries to Tajikistan. Tajikistan export ed raw cotton, fruits, vegetables, dried fruits and other 
products to Ukraine.  
Tajikistan wished to thank Ukraine for its continued interest in Tajikistan's customs valuation 
system and for their questions concerning the use of reference prices in connection with the valuation 
of goods. At the meeting of the Committee on Customs Valuation held o n 19 November 2018, under 
agenda item 8, Specific Trade Concerns, the delegation of Ukraine had raised concerns entitled 
"Tajikistan – Issues related to customs valuation – request by Ukraine".  
On 14 February 2019, Tajikistan had submitted official respons es to Ukraine 's questions  based 
on updates received from its Customs authorities . The delegate went on to reiterate s ome of the 
points raised in its official response : its customs authorities were guided by Article 354 of the 
Customs Code of Tajikistan for the purpose of preventing illegal actions by subjects of foreign 
economic activity and in the declaration of the customs value of goods and vehicles imported into 
the customs territory of Tajikistan, which was in line with internationally recognised practices under  
the CVA; under Article  354, the customs value of imported goods was determined through the 
sequential use of transaction value ; transaction value of identica l goods; transactional value of 
similar goods ; the deductive method; the computed method , and the reserve method.  In accordance 
with Article 355 of the Customs Code of Tajikistan, the main method of determining the customs 
value of imported goods was the transaction value. When that was not possible , the alternative 
methods were consistently applied in the correct sequence.  G/VAL/M/6 8 
 
- 14 - 
 
  
Accordingly, the customs authorities of Tajikistan use d transaction value to calculate the 
customs value of goods and vehicles imported from Ukraine , despite the fact that in some cases the 
delivery conditions as specified in the contract were not adhered to and the submitted documents 
were false.  
As a fully -fledged Member of the WTO, Tajikistan recognise d Annex  1 to the Agreement on 
Implementation of Article VII of the General Agreement on Tariffs and Trade and adopted the 
Explanatory Notes by resolution of the Government of the Republic of Tajikistan.  
There was no practice of  regularly exchanging trade  statisti cs between customs 
administrations of Ukraine and Tajikistan,  and as a result  the necessary comparative analysis and 
verification of the customs value of goods and vehicles  did not occur . Tajikistan believed  it 
appropriate to consider develop ing a mechanis m for the exchange of information between the 
customs authorities of both countries, which was necessary to determine and control the customs 
value of goods.  
5.16.   There was no legal basis for Ukraine's concerns about  the application of reference price by 
Tajikistan's customs administrations  in its mutual  trade . Tajikistan considered it necessary to see an 
example of a  specific case from an exporter , along with all the submitted s hipping documentation , 
in order to concl ude whether Tajikistan Customs had applied reference prices to calculate the 
customs value.  
5.17.   Tajikistan request ed Ukraine to provid e, as soon as possible, examples of specific cases raised 
by Ukrainian exporters referencing  the application of reference pric es by Tajikistan for goods 
imported from Ukraine. Tajikistan would  provide full information on those specific cases regarding 
the selected valuation method to calculate the customs value o f imported goods . 
5.18.   The Committee took note  of the statements made.  
6  PRESHIPMENT INSPECTI ON 
6.1.  The Chairperson  noted that Preshipment Inspection (PSI) was a standing item on the agenda 
of the Committee on Customs Valuation . There three  sub-items for discuss ion: status of 
notifications; questions and responses by the United States and Indonesia,  respectively ; and 
information  on PSI  programmes . 
6.1  Status of notifications by Members  
6.2.  The Chairperson  drew the Committee's attention to the compilation of notifications pursu ant 
to Article  5 of the Agreement on Preshipment Inspection, which was contained in the series of 
documents  G/PSI/N/1. The latest compilation of notifications on PSI was contained in 
document  G/PSI/N/1/Rev.3/Add.1.  Those notifications, together with any new notifications received 
would be consolidated into G/PSI/N/1/Rev.4 and would be on the agenda for review at the next 
meeting of the Committee.  
6.3.  The Committee  took note  of the aforementioned documents.  
6.2  Questions and Responses by the United States and Indo nesia  
6.4.  The Chairperson  recalled that the Committee  had agreed at its previous  meeting to revert to 
the issue of Questions and Responses by the United States and Indonesia. The United States had 
raised questions to Indonesia in documents  G/VAL/W/167, G/VAL/W /180, G/VAL/W/237 , and 
G/VAL/W/278. Indonesia had provided responses in documents  G/VAL/W/256, G/VAL/W/257 and 
G/VAL/W/257/Corr.1 (in Spanish and English only) and G/VAL/W/309. The United  States had 
submitted additional questions in document  G/VAL/W/314.  
6.5.  The representative of the United States  thanked Indonesia for its response  in G/VAL/W/309 .  
Her delegation looked forward to receiving responses to their follow -up questions  contained in 
G/VAL/W/314 . G/VAL/M/6 8 
 
- 15 - 
 
  6.6.  The Committee  took note  of the statement made and agreed  to revert to this issue at its next 
meeting.  
6.3  Information on PSI  programmes  
6.7.  The Chairperson  drew the Committee's attention to document  G/VAL/W/63/Rev. 24, which 
contained the most recent update of the information received from the International Federation of 
Inspection Agencies (IFIA) on Members that use d preshipment inspection services . 
6.8.  The Committee took note of the information . 
7  EGYPT'S S TATUS OF NOTIFICATIO N OF PSI – REQUEST BY THE UNI TED STATES  
7.1.  The Chairperson  recalled that, at its previous m eeting, the Committee had agreed to revert to 
this issue.   
7.2.  The representative of Egypt  thanked the United States for its continued interest in Egypt's  
preshipment inspection regulations  and for the ir constructive bilateral engagement  on th e matter. 
Egypt ha d studied the concerns raised by the US in document G/VAL/W/299 and it was now notifying 
to the Customs Valuation Committee Egypt's PSI regulations as contained in Ministerial Decree s 
961/2012  and 991/20154 which had already been notified to the TBT Committee in February  2013 
and February 2016  respectively . 
7.3.  The representative of the United States  thanked Egypt for its notification which they would 
review.   
7.4.  The Committee  took note  of the statement s made and agreed  to revert to this issue at its next 
meeting.  
8  ELECTION OF CHAIRPER SON 
The Chairperson  informed the Committee  that c onsultations on the slate of names for Chairs 
of the C ouncil for Trade in Goods' subsidiary bodies  were ongoing. Once the C ouncil process had 
been concluded, an email  would be sent indicating the name of the delegate being nominated as 
Chairperson  of the Committee  on Customs Valuation  together with a  time-frame for comments. If no 
comment had been  received within the specified timeframe, the no minee would be considered 
elected through acclamation as of that moment.5 
8.2  The meeting was adjourned . 
9  OTHER BUSINESS  
9.1  Date of next meeting  
9.1.  The Chairperson  stated that the date of the Committee's next meeting  would be fixed in 
consultation with Members.  
_______________  
 
 
  
                                                
4 A copy of the legislations, together with a brief description in English, are a vailable on file with the 
Secretary of the Committee.  
5 Mr Winega BAMANA (Togo) was elected accordingly.  G/VAL/M/6 8 
 
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  ANNEX I  
REPORT TO THE W TO COMMITTEE ON CUSTOMS VALUATION  
ON THE WORK OF THE TECHNICAL COMMITT EE ON CUSTOMS VALUATION  
AND RELATED ACTIVITI ES OF THE WCO SECRETARIAT  
23 May 2019 
The Technical Committee on Customs Valuation ( "Technical Committee ") held its 48th Session at 
WCO Headquarters in Brussels from 13 to 17 May 2019.  
 
The Session was chaired by Mr. J. BIRKHOFF (The Netherlands). Fifty -six (56) Member Customs 
administrations were present, as well as Observers  from the Customs Administrations of Algeria;  
Iran; Libya ; and Serbia; the Gulf Cooperation Council (GCC); the International Chamber of 
Commerce (ICC); the Organisation for Economic Co -operation and Development (OECD) and the 
World Trade Organization (WTO) .  
 
1. Specific technical questions examined, and outcomes achieved  
 
The Technical Committee continued its discussions on the specific technical questions on its Agenda:  
 
1.1.  Valuation of imported goods purchased in "Flash sales ": submitted by Mauritius  
The Technical Committee completed its examination of this question submitted by Mauritius 
and adopted Advisory Opinion 23.1, which will be submitted to the Council for approval .  
 
1.2.  Interpretation of the value of adjustments under Article 8.1 (b) of the Agreement: submitted 
by Uruguay  
The Technical Committee decided to continue its discussions on this question at the 49th 
Session.  
1.3.  Sale for Export to the Country of Importation under Article 1: submitted by Canada  
The Technical Committee decided to continue its discussions on this question at the 49th 
Session.  
1.4.  Royalties and licence fees under Article 8.1 (c) of the Agreement: submitted by Uruguay  
The Technical Committee decided to continue its discussions on this question at the 49th 
Session.  
1.5.  Royalties and licence fees under Article 8.1 (c) of the Agreement (Royalty – Income Tax): 
submitted by China  
The Technical Commi ttee decided to continue its discussions on this question at the 49th 
Session.  
1.6.  Commissions payable under Promotion and Marketing Service Agreements: submitted by 
Uruguay  
The Technical Committee decided to continue its discussions on this question a t the 49th 
Session.  
1.7.  Treatment applicable to a situation in which the price depends on the own trademark of the 
buyer: submitted by Uruguay  
The Technical Committee decided to continue its discussions on this question at the 49th 
Session.  G/VAL/M/6 8 
 
- 17 - 
 
  1.8.  Valuation of imported goods sold at discounted prices to accredited buyers related to the 
seller: submitted by Egypt  
The Technical Committee decided to continue its discussions on this question at the 49th 
Session.  
2. Other matters  
 
2.1.  Under Agenda Item II, the Technical Committee adopted the Report of the 47th Session.  
2.2.  Under Agenda Item III, the Technical Committee took note of:  
-  the Director 's report on intersessional developments; and  
-  the oral report by the Observer from the WTO Committee on Customs Valuation;  
 
2.3.  Under  Agenda Item IV, the Technical Committee took note of:  
-  the report on the technical assistance/capacity building activities undertaken by the 
Secretariat and Members;  
-  the presentation by the United States – Advance Ruling – U.S. Customs and Border 
Protection, under the item Progress report on Members ' application of the WTO Customs 
Valuation Agreement;  
-  the presentation by Togo, under the item Progress report on Members ' application of 
the WTO Customs Valuation Agreement; and  
-  the Secretariat 's report and presentation on the Revenue Package update.  
 
2.4.  The Technical Committee  considered the two questions raised under Agenda Item VI during 
the intersession by Cameroon (1) and Ghana (2), and:  
-  accepted both of them as specific technical questions to be examined at the Technical 
Committee 's 49th Ses sion. These questions are: (i) Valuation treatment of amounts 
paid for access rights to TV bouquet: requested by Cameroon; and (ii) Customs Value 
– Intra-group Sales: requested by Ghana;  
 
2.5.  Under Agenda  Item VII, the Technical Committee:  
-  agreed to  continue to discuss a proposal from the EU regarding "Review of working 
methods for dealing with technical questions of the Technical Committee ";  
- took note of the presentation by the ICC – Advance ruling from the business 
perspective;  
-  took note of the presentation by the observer from OECD – Transfer Pricing Update; 
and  
-  took note of the presentation by the Secretariat – Data Analytics.  
 
3. Elections  
 
The Technical Committee re -elected by acclamation Mr. J. BIRKHOFF (The Netherlands) as 
Chairpe rson and Mr. J -F. BEDARD (Canada) and Ms. S. M. MARTE (Dominican Republic) as Vice 
Chairpersons for the coming year.  
 
4. Dates of next Session  
 
The dates of the 49th Session were provisionally set for 4 to 8 November 2019.  
 
__________