WORLD TRADE  
ORGANIZATION  G/VAL/8/Add.22 
28 April 2010 
 (10-2241) 
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 VT0719E 1a and VT0731E1a of 18 and 19 March 2010, 
respectively.  The present document updat es GATT document VAL/W/29/Rev.9, and WTO 
documents G/VAL/W/4 and G/VAL/8 and Adds.1-21. 
 
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INTRODUCTION 
1. Article 20.3 of the Agreement provides for 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 Comm ittee 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.22 
Page 2  
 
  ACTIVITIES OF WCO MEMBERS 
 
Technical Assistance/Capacity building Activities
 
 
I. AUSTRALIA 
1. Dispatch of experts to Solomon Islands : for five weeks. 
 2. Period of dispatch : 2 - 8 November 2009.  3. Nature of technical assistance : WTO valu ation training to Customs officers and business 
communities, drafting of Standard Operating Proce dures to assist in the administration of the new 
valuation legislation.  
II. INDIA  
1. During the intersession, India continued its  commitment of technical assistance/capacity 
building activities to the following 4 countries : 
 
(i) Kenya 
 Kenyan Revenue Authorities wanted to setup a valuation database similar to the Indian 
Valuation Database.  India was accorded to act as project co-ordinator for the purpose of the 
development of a valuation database for Kenyan Revenue Authorities.  The trial run has been 
conducted and the final product will be ready for deliv ery in a month or so and a team of valuation 
experts will be visiting Kenya for the same. 
 
(ii) Ethiopia 
 The Ethiopian Revenue and Customs Authority is in the process of acceding to the World 
Customs Organization (WCO) membership and one of  the requirements considered was adopting the 
WTO Agreement to replace the prevailing mini mum value system. The WCO is supporting the 
Ethiopian Revenue and Customs Authority through a long-term cooperation plan in order to facilitate 
building up the Ethiopian Training capacities.  In fu rtherance to this, the WCO had organized an 8 day 
seminar cum workshop for training of trainers programme for Customs Valuation.  For the said programme WCO identified two experts and one of  the experts identified was Mr. S.D. Chand, 
Deputy Commissioner, Directorate General of Valu ation, India to conduct training sessions from 19 
November 2009 to 26 November 2009 in Addis Ababa (Ethiopia).  A group of 22 officers of ERCA were trained in the said programme.  The programme was well received and appreciated. 
 
(iii) Uganda 
 Earlier a team of delegates from Uganda Re venue authority (URA) visited India to learn 
about the Indian Valuation Database. URA, subsequent  to their visit to India, have expressed their 
appreciation for the Indian Valuation Database and are keen to develop a database on similar lines.  
URA had requested a team of Valuation experts fro m India to visit Uganda to conduct a study of 
existing valuation system (level of automation) vi s-à-vis current technological advancements. A team 
of valuation experts from India is proposing to vis it Uganda shortly to study and suggest URA a road 
map for development and implemen tation of a valuation database. 
  G/VAL/8/Add.22 
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  (iv) Afghanistan  
 Ms. Jennifer Regan, Custom Valuation Adviso r working with Afghanistan Custom Valuation 
Unit on the USAID – Deloitte Economic Governance Pr oject, on the recommendation of Ian Cremer 
from the World Customs Organization, requested on behalf of Afghanistan Customs Department for 
an opportunity for ACD Valuation to study Valuation system in India the said proposal is under 
consideration. 
 
III. JAPAN 
1. Japan has dispatched its experts and has accepte d trainees to provide the knowledge and skills 
of Customs Valuation/Post-clearance Audit and to  support the implementation of the WTO Valuation 
Agreement. 
2. The details of our technical assistance/capacity building activities, which we have carried out 
since the last session and are planning to implemen t during the period up to 30 June 2010, are listed 
below. 
Dispatch of Experts 
 
Recipient Country Course Period of dispatch Number of Experts 
Kenya Valuation 17-29 Jan. 2010 1 
Philippines Post-Clearance Audit 1-5 Feb. 2010 2 
Vietnam Valuation 1-5 Feb. 2010 2 
Cambodia Valuation and Post-
Clearance Audit 22 Feb – 5 March 2010 2 
 
Acceptance of Trainees 
 
Period of Training 
Course Course Country of Trainees Number of Trainees 
27-28 Jan. 2010 Valuation and Post-
Clearance Audit Brazil, etc. 8 
16-18 Feb. 2010 Post-Clearance Audit Thailand 7 
- 10 March 2010 Valuation and Post-
Clearance Audit Cameroon, etc. 8 
May 2010 Post-Clearance Audit Pakistan Not yet fixed 
 
IV. UNITED STATES 
Dispatch of Experts 
 
Recipient Country Course Period of Dispatch Number of Experts 
Peru (Lima) Workshop on the 
Implementation of 
Advanced Rulings in 
APEC Member Economies 29-30 September 2009 1 
 
  
 G/VAL/8/Add.22 
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  ACTIVITIES OF THE WCO SECRETARIAT 
 
I. Recipient Members: Angola, Burundi, Comoros, Ethi opia, Japan, Kenya, Madagascar, 
Malawi, Mauritius, Mozambique, ROCB (ESA), Rw anda, Seychelles, South Africa, Swaziland, 
Uganda , WCO and Zimbabwe 
 
Duration : 11 – 13 November 2009 
 
Location : Kampala, Uganda 
 
Subject : Revenue Package 
 
Type : Regional Workshop 
 
Objectives : To raise awareness of existing tools and instruments and promote 
discussion on further needs in regard to revenue collection 
 
Participants : 25 
 
Facilitators : One Technical Officer and one Technical Attaché from Valuation 
Sub-Directorate; and one Expert from Japan Customs  
Donor : CCF – Japan 
 
 
II. Recipient Members: Cambodia, China, Fiji, India, Iran, Indonesia, Japan, Korea, 
Malaysia, Maldives, Mongolia, Myanmar, Nepal, Oceania Customs Organization (OCO), Pakistan, 
Samoa, Thailand and Vietnam  Duration : 1 – 3 December 2009 
 
Location : Cheonan, Korea 
 
Subject : Revenue Package 
 
Type : Regional Workshop 
 
Objectives : To raise awareness of existing tools and instruments and promote 
discussion on further needs in regard to revenue collection 
 
Participants : 20 
 
Facilitators : One Technical Officer from Valuation Sub-Directorate, one Technical 
Attaché from Compliance and Facilitation Directorate; and one Expert 
from Japan Customs 
 
Donor : CCF – Japan 
  G/VAL/8/Add.22 
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  III. Recipient Members : Grenada 
 
Duration: 7 – 10 December 2009 
 
Location : Grenada (St. George Town) 
 
Subject : Valuation 
 
Type : National Training Workshop 
 
Objectives : 1. To recognize the benefit and necessity of the Implementation of 
the WTO Valuation Agreement;  2. To understa nd the principles of WTO Customs valuation: 
valuation methods; rights and obligations and the WC O tools and instruments;  3. To recognize the 
necessity of preparations and changes, in terms of laws, regulations, institutes and the attitudes of all 
stakeholders;  4. To become aware of current Customs valuation issues. 
 
Participants : 30 
 
Facilitators : One Technical Attaché from Valuation Sub-Directorate 
 
Donor : WTO 
 
IV. Recipient Members: Barbados 
 Duration : 18 – 20 January 2010 
 
Location : Bridgetown 
 
Subject : Valuation 
 
Type : National Workshop 
 
Objectives : 1. To improve knowledge of the Agreement on implementation of 
Article VII of GATT 1994 (WTO Valuation Agreement) ;  2. To explore ways for more effective and 
efficient application of the WTO Valuation Agreemen t;  3. To share experiences and best practices 
with respect to Customs Valuation.  
Participants : 20 
 
Facilitators : One Technical Attaché from Valuation Sub-Directorate 
 
Donor : WTO 
 G/VAL/8/Add.22 
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  V. Recipient Members: Jordan, Tunisia, Saudi Arabia, Egypt, Sudan, Syria, Lebanon, 
Morocco and Palestine (Non-Member)  Duration : 22 – 26 January 2010 
 
Location : Rabat, Morocco 
 
Subject : Revenue Package 
 
Type : Regional Workshop 
 
Objectives : To raise awareness of existing tools and instruments and promote 
discussion on further needs in regard to revenue collection 
 
Participants : 12 
 
Facilitators : One Technical Officer from Valuation Sub-Directorate, one 
Technical Officer from Research Team and one A ttaché from Compliance and Facilitation Directorate 
 Donor : CCF – Japan 
 
 VI. Recipient Members: Burundi, Kenya, Rwanda, Tanzania and Uganda 
 Duration : 25 – 29 January 2010 
Location : Nairobi, Kenya 
 
Subject : Valuation 
 
Type : Regional Training 
 
Objectives : To develop the Master Trainers for the Eastern African Region in the 
field of Customs Valuation 
 
Participants : 20 
 
Facilitators : One Technical Attaché from Valuation Sub-Directorate and one 
expert from Japan Customs 
 
Donor : Japan International Cooperation Agency (JICA) 
 
 
VII. Recipient Members: Dominican Republic, Ecuador, Colombia, Panama, Costa Rica, 
Guatemala, Jamaica, Belize, Trinidad and Tobago, Mexico, Nicaragua, Uruguay and Peru 
 Duration : 2 – 4 March 2010 
 
Location : Santo Domingo, Dominican Republic 
 
Subject : Revenue Package 
 
Type : Regional Workshop 
  G/VAL/8/Add.22 
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  Objectives : To raise awareness of existing tools and instruments and promote discussion on further 
needs in regard to revenue collection  Participants : 15 
 
Facilitators : One Technical Officer and one technical Attaché from Valuation 
Sub-Directorate 
 
Donor : CCF – Japan 
 
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