RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/CPV/14/Rev.2 
23 May 2007 
 (07-2110) 
Working Party on the 
Accession of Cape Verde Original:   English 
 
 
 
ACCESSION OF CAPE VERDE 
 
Action Plan on Preparation, Adoption and Application of a Customs Code  
which includes Rules in Compliance with Article VII of GATT  
 
Revision  
 
 The following submission, dated 21 May 2007, is  being circulated at the request of the 
Delegation of the Republic of Cape Verde. 
 
 
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  WT/ACC/CPV/14/Rev.2 
Page 2 Agreement on the GATT Value Actions to be developed, including law proposals and 
regulations on specific topics Time-table conclusion Observations 
Elaborate a Customs Code for Cape 
Verde, that includes the principles of the GATT Agreement on Value A Cape Verde Customs Code el aborated and in conformity 
with the WTO requisites and the WCA standards By December 2007 Legislative Action Plan includes 
Customs Code Time-Table 
Seminars and workshops on the Customs Code.                     By second quarter of 2008     
Adaption and familiarizations of the Customs Code, by the 
user By third quarter of 2008   Customs Code 
Evaluation of the Customs Code implementation November 2008   
Adaptation to the WTO valuation 
system Workshops, seminars functionaries study and training 
visits 2008/2009 Requires technical assistance 
Creation of a technologic information 
base including a data base on risk 
evaluation Data base of the evaluation of risks (risk assessment) is 
fundamental to the implementation of the WTO 
Agreement of Value 2008/2009 The automatic information collection 
has to be updated with the ASYCUDA 
Plus Information System 
A training course on the GATT 
Agreement on Value Seminar/Workshop on the principles of the GATT/WTO 
Agreement of Value 2008/2009 Requires technical assistance 
Article 1 - Transactional value of 
imported merchandise Implementation and regulations By December 2008   
Article 2 - Transactional value of 
identical merchandise Implementation and regulations By December 2008   
Article 3 - Transactional value of 
similar merchandise Implementation and regulations By December 2008   
Article 4 - Inverse application of the 
deductive and the calculated methods Implementation and regulations By December 2008   
Article 5 - Deductive Value Implementati on and regulations By December 2008   
Article 6 - Calculated Value Implementati on and regulations By December 2008   
Article 8 - Adjustment to the 
transactional value of imported merchandise. Implementation and regulations By December 2008   
Article 9 - Currency conversion1 Implementation and regulations By December 2008   
Article 10 - Confidential information Implemen tation and regulations By December 2008   
Article 11 - Importer's right to appeal 
the determination of Customs Value by 
the Customs Implementation and regulations By December 2008   
Article 12 - Publication of relevant 
laws and regulations Implementation and regulations By December 2008   
                                                      
1 Requisites pertaining to concurrency shall be incorporated in the Customs Code, rather being in a specific provision.  
   WT/ACC/CPV/14/Rev.2
 Page 3Agreement on the GATT Value Actions to be developed, including law proposals and 
regulations on specific topics Time-table conclusion Observations 
Article 13 - Guarantees for clearing 
merchandise Implementation and regulations By December 2008   
Article 14 - Establishes that the 
Annexes I, II and III are integral parts 
of the Agreement Implementation and regulations By December 2008   
Article 15 - Definition of expressions 
utilized in the determination of Customs Value Implementation and regulations By December 2008   
Article 16 - Importer's right to a written 
explanation from the Customs 
authorities on the determination of Customs Value Implementation and regulations By December 2008   
Article 17 - Customs right to question 
the veracity or exactness of any 
affirmation, document or declaration presented for the purpose of 
determining the Customs Value Implementation and regulations By December 2008   
Technical training on determination of 
Customs value Course to train trainers for selected Customs functionaries 
identified as having the capacity to teach October/November 2008 Requi res technical assistance. 
Creation of a technical information 
system including a reference data base 
on the value of identical or similar goods The data base for the evaluation of identical or similar 
merchandise is vital to implementation of identical and 
similar merchandise transactional value (methods 2 and 3 applied sequentially) 2008 to 2010 Requires technical assistance. 
Training on risk evaluation Workshops/semi nars presented by specialists in "risk 
evaluation" 2008 to 2010 Requires technical assistance. 
Training on post declaration or post 
dispatch auditing2 Workshops/seminars on post declaration or post dispatch 
audits 2008 to 2010 Requires technical assistance. 
  Total implementation of the WTO Customs Valuation 
Agreement January 2011   
 
Note 1:  Total implementation of the agreement on Customs Value must attained by January 2011, at the latest, in conformity wit h the Action Plan. 
Note 2:  This action plan should be adju sted in conformity with the needs and the su ccess of the implementation strategy. 
 
 
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2 The Customs Code should contain requisites that obligate the im porters and the declarers to make  their book entries available for auditing.