WORLD TRADE  
ORGANIZATION  G/VAL/8/Add.21 
20 October 2009 
 (09-5161) 
Committee on Customs Valuation  
  
 
INFORMATION ON TECHNICAL ASSISTANCE ACTIVITIES 
 
Addendum
 
  
 At its meeting of 12 May 1995, the Committee on Customs Valuation agreed that greater 
transparency of technical assistance activities, pursuant to Article  20.3 of the Agreement on 
Implementation of Article VII of the GATT 1994, w ould be ensured if the information documents 
prepared for the WCO Technical Committee on Custom s Valuation on such activities were also made 
available as WTO documents. 
 
 This document provides information on technical assistance activities carried out by WCO Members reproduced from WCO documents VT 0696E1b and VT0710E1a of 28 September and 25 
September 2009, respectively.  The present document updates GATT document VAL/W/29/Rev.9, 
and WTO documents G/VAL/W/4 and G/VAL/8 and Adds.1-20. 
 
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INTRODUCTION 
1. Article 20.3 of the Agreement provides fo r the establishment of technical assistance 
programmes for developing countries.  The Article goes on to state that such technical assistance may 
include, inter alia , the training of personnel, assistance in preparing implementation measures, access 
to sources of information regarding customs valua tion methodology, and advice on the application of 
the provisions of the Agreement.  In this regard , it is recognized that for developing countries which 
are, by virtue of being Parties to the Agreement, committed to apply the Agreement at a fixed date or 
which are considering applying it in the near future , it would be a matter of urgent need to have a 
nucleus of customs officers trained in the Code.  Thus, among the various technical assistance 
programmes offered, the training of personnel acquires a degree of priority. 
 2. As provided for in Annex II of the Agreement, the responsibilities of the Technical Committee include the facilitation of technical assistan ce with a view to furthering the international 
acceptance of the Agreement.  The Technical Committ ee at its first meeting expressed the view that 
the Customs Co-operation Council, through its Secretar iat, could provide co-ordination in developing 
a technical assistance programme in co-operation with member administrations willing to provide 
assistance and other international organizations.  The Council's Plan for the '90s has also placed 
considerable emphasis on the need  for holding seminars and training courses on the GATT Code. 
 
3. At its Eighth Session, the Technical Co mmittee had examined document 31.808 describing 
seminars and training courses organized on custom s valuation, especially on the GATT Valuation 
Agreement, and the activities of the Customs Co- operation Council in this area.  The Committee 
found the document useful and in this regard dir ected the Secretariat to periodically update the 
information. In successive sessions of the Comm ittee, a number of revised or supplementary 
documents were prepared which periodically update d this information.  This document contains 
information provided by the WCO Secretariat of  its most recent technical assistance activities. G/VAL/8/Add.21 
Page 2  
 
  ACTIVITIES OF WCO MEMBERS 
Technical Assistance/Capacity building Activities
 
 
I. INDIA 
India is committed to provide technical assi stance and help in Capacity Building 
activities of the Member Countries of the WCO.  In the last two years, India has provided 
technical assistance/capacity build ing to the following countries: 
(i) Kenya 
(ii) South Africa (iii) Brazil 
(iv) Uganda 
(v) Ethiopia (vi) Maldives – details of which are enclosed 
  Apart from above, requests have been received from Zambia and the Democratic Republic of 
Congo for assistance in setting up a database for valuation. 
 
1. Kenya 
 Officers of Kenyan Revenue Authority ha d visited India and they were given a 
presentation on the valuation database maintained  by Indian Customs.  After a lot of 
deliberation they expressed their interest in setting up a similar database.  Two valuation 
experts of DGOV visited Kenya in February 200 8 to sketch out the strategy for setting up 
such a database.  Thereafter, it was decided to set up a similar database in which DGOV will act as a project co-ordinator.  The project is going on and to date three delegations of Kenyan Revenue Authority have visite d India, and similarly expert s of DGOV have visited Kenya 
three times.  In the last visit, which was during 24 April 2009 to 1 May 2009, the proto type 
of the import database was tested in Kenya.  It  is expected that the first trial run will be 
conducted in the month of October 2009. 
 
2. South Africa and Brazil 
South African and Brazilian delegates visite d India between 24 to 28 November 2008 under 
Indo-Brail-South African (IBSA) trilateral coopera tion.  They were briefed about the various 
database developed and maintained by the Indian  customs and they have shown keen interest 
in the said database.  Recently, the South Afri can Customs Administration has approached the 
Indian Customs Authorities expressing that South African would like to develop a similar database.  They have specifically requested in formation or data elem ents on what is being 
used for the valuation database from the goods d eclaration process, and a reply has been sent 
to them.  Indian Customs is looking forward to further cooperation with and assistance to the 
South African Authorities in the development of the proposed database. 
 
3. Uganda 
From 16 to 20 March 2009, delega tes of the Ugandan Revenue Authority visited India to 
study and set up the database on valuation maintain ed and operated by Indian Customs.  They 
immediately expressed their interest in the devel opment of a similar database in their country.  
They made a formal request on 4 May 2009, indicating that they found the database maintained by the Indian Customs to be a simple and revolutionary tool for effective 
implementation of the WTO Agreement on Custom s Valuation.  They have formally sought  G/VAL/8/Add.21 
 Page 3 
 
 
  the assistance of the Indian Customs Authorities in establishing a similar system in Uganda.  
Their request has been processed and clear ances have been obtained for extending 
cooperation to the Ugandan Reve nue Authority in establishing a similar database.  The said 
decision has already been communicated to the Ugandan Revenue Authority.  The project is 
expected to be started soon.   
 
4. Ethiopia 
The Indian Embassy in Addis Ababa, Ethiopia was approached by the Ethiopian Revenue and 
Customs Authorities to provide technical assistan ce in the form of two customs experts for 
the development of a customs valuation data base under the ITEC Programme.  Two experts 
from Indian Customs were deputed to Ethiopia from 28 June to 5 July 2009 and a complete 
report has been submitted advising them to devel op the database.  Indian Customs are looking 
forward to further cooperation with and assistance to Ethiopian Authorities in the 
development of the proposed database. 
5. Maldives 
Seven members of Maldives Customs have visite d India in August 2008.  They were briefed 
about the various database and valuation risk  assistance module developed and maintained by 
the Indian Customs.   
 
II. JAPAN 
 Japan has dispatched its expe rts and has accepted trainees to give the knowledge of Customs 
Valuation / Post Clearance Audit and to suppor t the implementation of the WTO Valuation 
Agreement.   The details of our technical assistance/capacity building activities, which we have carried out 
since the last session and are planning to impl ement during the period up to 31 December 2009, are 
listed below: 
 (a) Dispatch of Experts
 
Recipient Country Course Period of Dispatch Number of Experts 
 
Philippines Post-Clearance Audit 15-19 June 2009 2 
Cambodia Valuation & 
Post-Clearance Audit Not fixed yet 2 
Pakistan Post-Clearance Audit Not fixed yet 2 
 G/VAL/8/Add.21 
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  (b) Acceptance of Trainees
 
Period of Training 
Course 
 Course Country of Trainees Number of Trainees 
25 August to 4 
September 2009 Post-Clearance Audit Philippines 8 
6- 10 October 2009 Valuation Laos 6 
6- 17 October 2009 Valuation Laos 10 
1 day in October 2009 Valuation and Post-
Clearance Audit Indonesia 12 
1 day in October 2009 Valuation and Post-
Clearance Audit Turkey etc. 11 
4 – 13 November 2009 Post-Clearance Audit Cambodia  10 
  G/VAL/8/Add.21 
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ACTIVITIES OF THE WCO SECRETARIAT 
Technical Assistance/Capacity building activities  
 
1. Recipient Members: Asia-Pacific Region 
 
Duration: 16 – 20 March 2009  Location: Cheonan (Korea)  
Subject: Technical Trainer Accreditation Workshop on customs valuation 
 Type: Regional workshop  Objectives: to set up a pool of expert tr ainers capable of independently leading 
 training activities on behalf of the WCO in the Asia-Pacific region 
 Participants: 12  Facilitators: one Technical Attaché from the Valuation Sub-Directorate and one  Technical Officer from the Capacity Building Directorate of the 
 WCO 
 Donor: Japan 
 2. Recipient Members: Bhutan 
 
Duration: 22 – 29 April 2009  Location: Bangkok (Thailand)  Subject: Customs Valuation and Post-Clearance Audit (PCA) 
 
Type: National workshop  Objectives: to provide technical assistance for implementing the WTO                
  Valuation Agreement and PCA.  The workshop was designed to 
  combine the theory with practi cal application on the WTO Customs 
  Valuation Agreement and post-clear ance audit.  For this purpose, 
  besides the presentations on the customs valuation and PCA, several   case studies and group discussions on customs valuation as well as   PCA role plays were conducted.  
Participants: 43 (Bhutanese trainees and Thai observers) 
 Facilitators: one Technical Attaché and one Technical Officer from the                  Valuation Sub-Directorate of the WCO and one expert from the 
  Japanese Customs Administration 
 
Donor: Japan 
 G/VAL/8/Add.21 
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3. Recipient Members: East and Southern Africa Region 
 Duration: 1 – 5 June 2009  
Location: Johannesburg (South Africa) 
 Subject: Customs Valuation and Post Clearance Audit  Type: Regional workshop 
 
Objectives: to provide technical assistance for impl ementing the WTO                  
  Valuation Agreement and PCA  Participants: 23 
 
Facilitators: one Technical Officer from the Valuation Sub-Directorate and one   expert from the Japanese Customs Administration  Donor: Japan and SADC  
4. Recipient Members: Zambia 
 Duration: 31 August – 4 September 2009  Location: Lusaka (Zambia) 
 
Subject: 5-day refresher valuation  Type: National workshop  Objectives: to provide technical assistance for va luation methodology, controls,          
  an introduction to PCA and a risk-based approach 
 Participants: 24  Facilitators: one Technical Officer from the Valuation Sub-Directorate;  mission 
  jointly arranged by COMESA and ZRA 
 Donor: Commonwealth Secretariat  
  
 
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