WORLD TRADE  
ORGANIZATION  RESTRICTED 
G/VAL/W/204 
30 September 2011 
 (11-4740) 
Committee on Customs Valuation  
  
 
SEVENTEENTH ANNUAL REVIEW OF THE IMPLEMENTATION AND 
OPERATION OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII 
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
 
Background Working Document by the Secretariat 
   This working document is circulated by the Secr etariat in preparation for the seventeenth annual 
review of the implementation and operation of the Agreement on Implem entation of Article VII of the 
General Agreement on Tariffs and Trade 1994 (the Ag reement), to be conducted at the forthcoming 
meeting on 28 October 2011.  As indicated in the te xt below, this document will have to be updated in 
light of the discussion at that meeting in order to give a full picture of the developments in the Committee during the current year. 
 
_______________ 
  
 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/204 
Page 2  
 
   The contents of this document are as follows: 
  Page 
I.  MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND 
OBSERVER STATUS .............................................................................................................. 3 
(a)  WTO Members (153) ............................................................................................................. ..... 3 
(b)  Delayed Application and Reservations ....................................................................................... 4  
(i)  Article 20.1 (delayed application of the provisions of the Agreement) ....................................... 4  
(ii)  Article 20.2 (delayed application of the computed value method) .............................................. 4  
(iii) Annex III, paragraph 1 (extension of the five-year delay period) ............................................... 4  
(iv)  Annex III, paragraph 2(reservation concerning minimum values) ............................................. 4  
(v)  Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of 
Articles 5 and 6) (53) ........................................................................................................ .......... 4 
(vi)  Annex III, paragraph 4 (reservation to apply Ar ticle 5.2 whether or not the importer 
so requests) (51) ............................................................................................................. ............. 5  
(c)  Observer Govern ments (30) ..................................................................................................... ... 5 
(d)  Observer International Organizations (6) ................................................................................... 5  
II.  OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION ...................... 5  
III. MEETINGS OF THE COMMITTEE .................................................................................... 6  
IV.  NATIONAL LEGISLATION PRESENTED ......................................................................... 6  
(a)  Texts of national legislation ................................................................................................. ....... 6 
(b)  Checklist of issues ........................................................................................................... ........... 6 
(c)  Examination of national legislation ........................................................................................... . 6 
(d)  Information on the application of the Committee Decisions ...................................................... 6  
V.  DECISIONS TAKEN BY THE COMMITTEE ..................................................................... 6  
VI.  TECHNICAL ASSISTANCE .................................................................................................. 6  
VII. ISSUES RELATED TO IMPLEMENTA TION OF THE AGREEMENT ......................... 7  
VIII. PRESHIPMENT INSPECTION ............................................................................................. 7  
IX.  REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS 
VALUATION ..................................................................................................................... ....... 7 
X.  CONSULTATION AND DISPUTE SETTLEMENT ............................................................ 7  
XI.  ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS ................................. 7  
  G/VAL/W/204 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
(a) WTO Members (153) 
Albania Gabon Netherlands 
Angola The Gambia New Zealand 
Antigua and Barbuda Georgia Nicaragua Argentina Germany Niger 
Armenia Ghana Nigeria 
Australia Greece Norway Austria Grenada Oman 
Bahrain Guatemala Pakistan 
Bangladesh Guinea Bissau Panama Barbados Guinea, Rep. of Papua New Guinea 
Belgium Guyana Paraguay 
Belize Haiti Peru Benin Honduras Philippines 
Bolivarian Rep. of Venezuela Hong Kong, China Poland 
Bolivia, Plurinational State of Hungary Portugal 
Botswana Iceland Qatar 
Brazil India Romania Brunei Darussalam Indonesia Rwanda 
Bulgaria Ireland Saint Kitts and Nevis 
Burkina Faso Israel Saint Lucia Burundi Italy Saint Vincent & Grenadine 
Cambodia Jamaica Senegal 
Cameroon Japan Sierra Leone Canada Jordan Singapore 
Cape Verde Kenya Slovak Republic 
Central African Republic Kingdom of Saudi Arabia Slovenia Chad Korea Solomon Islands 
Chile Kuwait South Africa 
China Kyrgyz Republic Spain Colombia Latvia Sri Lanka 
Congo Lesotho Suriname 
Congo, Democratic Rep. of the  Liechtenstein Swaziland Costa Rica Lithuania Sweden 
Côte d'Ivoire Luxembourg Switzerland 
Croatia Macao, China Chinese Taipei 
Cuba Madagascar Tanzania 
Cyprus Malawi Thailand Czech Republic Malaysia Togo 
Denmark Maldives Tonga 
Djibouti Mali Trinidad and Tobago Dominica Malta Tunisia 
Dominican Republic Mauritania Turkey 
Ecuador Mauritius Uganda Egypt Mexico Ukraine 
El Salvador Moldova United Arab Emirates 
Estonia Mongolia United Kingdom European Community Mo rocco United States 
Fiji Mozambique Uruguay 
Finland Myanmar Viet Nam Former Yugoslav Rep. of Macedonia Namibia Zambia 
France Nepal Zimbabwe G/VAL/W/204 
Page 4  
 
   
(b) Delayed Application and Reservations 
This table reflects the situation with respect to special and differential treatment provisions 
available for developing country Members as at [31 December 2010].  These provisions have been 
invoked as follows: 
 
(i) Article 20.1 (delayed application of the provisions of the Agreement)  
No Member maintains this special and differential treatment provision. 
(ii) Article 20.2 (delayed application of the computed value method)  
No Member maintains this special and differential treatment provision. 
(iii) Annex III, paragraph 1 (extension of the five-year delay period)  
No Member maintains this special and differential treatment provision. 
(iv) Annex III, paragraph 2(reservation concerning minimum values) 
No Member maintains this special and differential treatment provision. 
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 
and 6) (53) 
Argentina
1 El Salvador Myanmar 
Bahrain Gabon Nicaragua Bangladesh Guatemala Niger Benin Guyana Pakistan Bolivarian Rep. of   Haiti Panama 
Venezuela Honduras Peru
1 
Brazil1 India1 Philippines 
Brunei Darussalam Indonesia Senegal Burkina Faso Israel Sri Lanka Cameroon Jamaica Thailand 
Chile Kenya Togo 
Colombia Madagascar Tunisia Costa Rica Malawi
1 Turkey1 
Côte d'Ivoire Malaysia Uganda Djibouti Maldives Un ited Arab Emirates 
Dominican Republic Mali Uruguay 
Ecuador Mexico
1 Zambia 
Egypt Morocco1Zimbabwe1 
 
                                                      
1 These Members maintain in the WTO the special an d differential treatment provisions invoked under 
the Tokyo Round Agreement th rough Decision WT/L/38.  G/VAL/W/204 
 Page 5 
 
 
   
(vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (51) 
Argentina1 Côte d'Ivoire Israel Nigeria 
Bahrain Djibouti Jamaica Pakistan 
Bangladesh Dominican Republic Kenya Peru1 
Benin Ecuador Madagascar Philippines Bolivarian Rep. of  Egypt Malaysia Senegal Venezuela El Salvador Malawi Sri Lanka Brazil
1 Gabon Maldives Thailand 
Brunei Darussalam Guatemala Mali Togo 
Burkina Faso Guyana Mexico1Tunisia 
Cameroon Haiti Morocco1 Turkey1 
Chile Honduras Myanmar Uruguay Colombia India
1 Nicaragua Zambia 
Costa Rica Indonesia Niger Zimbabwe1 
  (c) Observer Governments (30) 
Afghanistan Laos, PDR 
Algeria Lebanon 
Andorra Liberia 
Azerbaijan Libya Bahamas Montenegro Belarus Russian Federation Bhutan Samoa 
Bosnia and Herzegovina Sao Tome and Principe 
Comoros Serbia  Equatorial Guinea Seychelles Ethiopia Sudan Holy See Tajikistan Iran Uzbekistan 
Iraq Vanuatu 
Kazakhstan Yemen 
 (d) Observer International Organizations (6)
2 
 World Customs Organization  UNCTAD  IADB 
 I M F      A C P    W o r l d  B a n k  
 
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairman (elected in May 2010)  Mr Tamás Vattai (Hungary) 
 Chairman (elected in May 2011)  Mr Masafumi Kobayashi (Japan) 
 
                                                      
2 These 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/204 
Page 6  
 
  III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has held [two] formal meetings.  The meeting on 
12 May (G/VAL/M/51) was chaired by Mr Tamás Vatta i, and on 28 October (G/VAL/M/52) chaired by 
Mr Masafumi Kobayashi.    IV. NATIONAL LEGISLATION PRESENTED 
(a) 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, there were no  communications submit ted under this issue. 
 (b) 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, pa ragraphs 36-39).  The checklist of issues is contained in G/VAL/5.  
  During the reporting period, there were no  communications submit ted under this issue. 
 (c) Examination of national legislation 
At its meeting of 12 May 2011, the Commit tee pursued its examination of various 
communications and impl ementing legislations.  The Committee agreed to revert to the examination of 
the legislations of Bahrain, Belize, Cambodia, Ch ina, Nigeria, Saint Vin cent and the Grenadines, 
Thailand, Tunisia, and Ukraine at the next meeting.      
 [At the 28 October 2011 meeting, the Committee c oncluded the examination of the legislations 
of ………;  the examination of the legi slation of ………..was still underway.] 
 (d) 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 Equipm ent (G/VAL/5), made available by Members, was 
summarized in documents G/VAL/W/5/Rev.21.     
V. DECISIONS TAKEN BY THE COMMITTEE 
 At its first meeting on 12 May 1995, the Co mmittee adopted Decisions which had been 
previously adopted by the Tokyo Round Committee.  These Decisions are reproduced in document 
G/VAL/5.  The Committee also adopted Decisions that were referred by the Ministers at Marrakesh to the Committee.  The texts of the decisions are c ontained in document G/VAL/1.  During the reporting 
period, no new decisions were  adopted by the Committee. 
 
VI. TECHNICAL ASSISTANCE 
 The Committee took note that the Custom s Valuation technical assistance was now 
incorporated in the WTO-wide technical assistance programme.  The 2010-2011 TA Plan was being  G/VAL/W/204 
 Page 7 
 
 
  implemented presently.  This Plan foresees re gional activities on Market Access Issues which will 
include customs valuation training as one of the areas covered.  Three such activities had been 
scheduled for 2010.  Three more activities are sche duled for 2011.  The first and second activities 
were carried out in March in Barbados (Caribbean countries) and in October in Austria (Central and 
Eastern Europe, Central Asia and the CAUCUSES  Countries (CEECAC)), respectively.  The third 
activity is planned in South Africa in November (English speaking countries).  In addition, requests 
for technical assistance on customs valuation could be made at any time by individual Members and 
would be met by a national activity designed to meet  the needs of the recipient. In September 2011, 
the WTO carried out a mission to Cape Verde for technical assistance on customs valuation. Members were encouraged to continue to inform the Co mmittee of the various technical assistance activities 
carried out by them on bilateral and other fronts. 
 
VII. ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT 
 At the meetings on 12 May [and 28 October] th e Committee took note of  the statements made 
regarding the work in relation to the Committee's ma ndate in paragraph 8.3 of the Ministerial Decision 
on Implementation-Related Issues and Concerns. 
 
VIII. PRESHIPMENT INSPECTION 
 At the 12 May meeting, the United States stated that it was looking forward to written 
responses to the questions posed to Indonesi a on its new preshipment inspection programme. 
 
 [At the 28 October meeting… ] 
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the 12 May meeting, the representative of the World Customs Organization (WCO) 
presented a report on the 32
nd Session of the Technical Committee on Customs Valuation which was 
held from 11 to 15 April 2011. 
 
 [At the 28 October meeting, the representa tive of the World Customs Organization (WCO) 
presented a report on the 33rd Session of the Technical Committee on Customs Valuation which was 
held from 17 to 21 October 2011].  
X. CONSULTATION AND DISPUTE SETTLEMENT 
On 17 June 2011, the Dispute Settlement Pane l on Thailand — Customs and Fiscal Measures 
on Cigarettes from The Philippines (WT/DS371) was adopted. 
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/….).  G/VAL/W/204 
Page 8  
 
  ANNEX 
 
Information on National Legislation 
 
 Below are listed the references of the documents3 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 
Albania  G/VAL/N/1/ALB/1 G/VAL/N/2/ALB/1 
Argentina  G/VAL/1/Add.22+Suppl. 1-
4+Suppl.2/Rev.1 G/VAL/2/Rev.2/Add.4 
G/VAL/N/1/ARG/1 
Armenia  G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1 
Australia  G/VAL/1/Add.14 + S uppl.1-4 G/VAL/2/Rev.1/Add.12 + 
Suppl.1 G/VAL/N/1/AUS/1 – 2 
Bahrain  G/VAL/N/1/BHR/1 G/VAL/N/2/BHR/1 
Belize  G/VAL/N/1/BLZ/1 G/VAL/N/2/BLZ/1 
Bolivarian Rep. of Venezuela G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1 
Bolivia, Plurinational 
State of G/VAL/N/1/BOL/1  
Botswana  G/VAL/1/Add.16 (not notified under 
WTO) Not received 
Brazil  G/VAL/1/Add.20 + S uppl.1 G/VAL/2/Rev.2/Add.3 
G/VAL/N/1/BRA/ 1, 2, and 3 
Brunei Darussalam G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1 
Bulgaria  G/VAL/N/1/BGR/1-2 G/VAL/N/2/BGR/1 
Burkina Faso  G/VAL/N/1/BFA/1 + Rev.1   
Cambodia G/VAL/N/1/KHM/1   
Canada  G/VAL/1/Add.17 + Supp l.1-3 G/VAL/2/Rev.1/Add.14 
G/VAL/N/1/CAN/1-2 G/VAL/N/2/CAN/1 
Chile  G/VAL/N/1/CHL/1   
China  G/VAL/N/1/CHN/1, 2, 3, 4 and 5 G/VAL/N/2/CHN/1 
Colombia  G/VAL/N/1/COL/1 G/VAL/N/2/COL/1 
Costa Rica  G/VAL/N/1/CRI/1 G/VAL/N/2/CRI/1 
Côte d'Ivoire  G/VAL/N/1/CVI/1   
Croatia  G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1 
Cuba  G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1 
Dominica  G/VAL/N/1/DMA/1   
Dominican Rep G/VAL/N/1/DOM/1   
EEC  G/VAL/1/Add.2 + Suppl.1-13 + Suppl.1 G/VAL/2/Rev.1/Add.6 
G/VAL/N/1/EEC/1/Rev.1 
Ecuador G/VAL/N/1/ECU/1  
Egypt  G/VAL/N/1/EGY/1 G/VAL/N/2/EGY/1 
Fiji  G/VAL/N/1/FJI/1-2 G/VAL/N/2/FJI/1 
                                                      
 3 Documents beginning with "V AL" are documents issued under the Tokyo Round Committee 
on Customs Valuation. 
  G/VAL/W/204 
 Page 9 
 
 
  Member National legislation Replies to the Checklist  
of Issues 
Former Yugoslav 
Republic of Macedonia  G/VAL/N/1/MKD/1 G/VAL/N/2/MKD/1 
Gabon  G/VAL/N/1/GAB/1   
Georgia  G/VAL/N/1/GEO/1   
Guatemala  G/VAL/N/1/GTM/1   
Hong Kong China G/VAL/1/Add.9 Not applicable 
G/VAL/N/1/HKG/1 
Iceland  G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
India  G/VAL/1/Add.24 + S uppl.1 G/VAL/2/Rev.2/Add.6 
G/VAL/N/1/IND/1, 2, and 3 G/VAL/N/2/IND/1 + Corr.1
Indonesia  G/VA L/N/IDN/1  
Israel  G/VAL/N/1/ISR/1+Corr.1   
Jamaica  G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1 
Japan  G/VAL/1/Add.7 G/VAL/2/Rev.1/Add.8 
G/VAL/N/1/JPN/1 G/VAL/N/2/JPN/1 
Jordan  G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1 
Kenya  G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1 
Kingdom of Saudi 
Arabia G/VAL/N/1/SAU/1 
 G/VAL/N/2/SAU/1 
Korea, Rep. of G/VAL/ 1/Add.19 + Suppl.1-4+ 
Suppl.2/Corr.1-2 + Suppl.3/Corr.1 G/VAL/2/Rev.2/Add.1 + 
Suppl.1 
G/VAL/N/1/KOR/1-2 
Kuwait  G/VAL/N/1/KWT/1   
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1 
Lesotho  G/VAL/1/Add.21 + S uppl.1 G/VAL/2/Rev.2/Add.2 
(not notified under WTO) 
Liechtenstein  G/VAL/N/ 1/LIE/1 Not applicable 
Macao  G/VAL/N/1/MAC/1 Not applicable 
Madagascar  G/VAL/N/1/MDG/1   
Malawi  G/VAL/1/Add.27   
G/VAL/N/1/MWI/1 
Malaysia  G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1 
Mauritius  G/VAL/N/MUS/1 G/VAL/N/2/MUS/1 
Mexico  G/VAL/1/Add.25 + Supp l.1-3 G/VAL/2/Rev.1/Add.10 
+ Suppl.1/Rev.1 (not notified under 
WTO) G/VAL/2/Rev.2/Add.8 
G/VAL/N/1/MEX/1/Rev.1 G/VAL/N/2/MEX/1 + 
Corr.1 
Moldova  G/VAL/N/1/MD A/1 G/VAL/N/2/MDA/1 
Morocco  G/VAL/N/1/ MAR/1/Rev.1 + Corr.1  G/VAL/N/2/MAR/1-2 
G/VAL/N/1/MAR/2 
Mozambique  G/VAL/N/1/MOZ/1   
Namibia  G/VAL/N/1/NAM/1   
New Zealand  G/VAL/1/Add.12 + Suppl.1 G/VAL/2/Rev.1/Add.10 
G/VAL/N/1/NZL/1 
Nigeria  G/VAL/N/1/NGR/1 G/VAL/N/2/NGR/1 
Norway  G/VAL/1/Add.11 + Corr.1 + Suppl.1-2 G/VAL/2/Rev.1/Add.7 G/VAL/W/204 
Page 10  
 
  Member National legislation Replies to the Checklist  
of Issues 
G/VAL/N/1/NOR/1 and 2 
Oman  G/VAL/N/1/OMN/1, 2 G/VAL/N/2/OMN/1 
Pakistan  G/VAL/N/1/PAK/1   
Panama  G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1 
Paraguay  G/VAL/N/1/PRY/1   
Peru  G/VAL/N/1/PER/1 - 3  G/VAL/N/2/PER/1 
Philippines  G/VAL/N/1/PHI/1 G/VAL/N/2/PHL/1 
Qatar  G/VAL/N/1/QAT/1 G/VAL/N/2/QAT/1 
Romania  G/VAL/1/Add.8 +  S uppl.1-2 G/VAL/2/Rev.1/Add.9 
G/VAL/N/1/ROM/1-2 
Saint Vincent and the 
Grenadines  G/VAL/N/1/CVT/1 G/VAL/N/2/CVT/1 
Senegal  G/VAL/N/1/SEN/1   
Singapore  G/VAL/N/1/SGP/1 G/VAL/N/2/SGP/1 
South Africa  G/VAL/1/Add.15 + Corr.1  + Suppl.1-3 G/VAL/2/Rev.1/Add.13 
G/VAL/N/1/ZAF/1 
Suriname  G/VAL/N/1/SUR/1   
Swaziland  G/VAL/N/1/SWZ/1 G/VAL/N/2/SWZ/1 
Switzerland  G/VAL/1/Add.5 Not applicable 
G/VAL/N/1/CHE/1 
Taipei, Chinese G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2 
Tanzania  G/VAL/N/1/TZA/1 G/VAL/N/2/TZA/1 
Thailand  G/VAL/N/1/THA/1 G/VAL/N/2/THA/1 
Trinidad and Tobago  G/VAL/ N/1/TTO/1 G/VAL/N/2/TTO/1 
Tunisia  G/VAL/N/1/TUN/1-3   
Turkey  G/VAL/1/Add.29 G/VAL/N/2/TUR/1 
G/VAL/N/1/TUR/1-2 
Uganda  G/VAL/N/1/UGA/1   
Ukraine  G/VAL/N/1/UKR/1 G/VAL/N/2/UKR/1 
United States  G/VAL/1/Add.1 +  Suppl.1-5 G/VAL/2/Rev.1/Add.1 
G/VAL/N/1/USA/1 
Uruguay  G/VAL/N/1/URY/1 G/VAL/N/2/URY/1 
Zambia  G/VAL/N/1/ZMB/1   
Zimbabwe  G/VAL/1/Add. 23 G/VAL/2/Rev.2/Add.5 
G/VAL/N/1/ZWE/1 
 
 
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