WORLD TRADE  
ORGANIZATION  G/VAL/W/5/Rev.21 
28 April 2009 
 (09-2045) 
Committee on Customs Valuation  
  
 
INFORMATION ON THE APPLICATION OF  THE DECISIONS ON THE TREATMENT 
OF INTEREST CHARGES IN THE CUSTOMS VALUE OF IMPORTED GOODS 
AND ON THE VALUATION OF CARRIER MEDIA BEARING SOFTWARE 
FOR DATA PROCESSING EQUIPMENT 
 
Note by the Secretariat
 
 
Revision  
  
 
 
  
 
 
 The Decision on the Treatment of Interest Ch arges in the Customs Value of Imported Goods 
adopted by the Committee (G/VAL/5 ) requires each Member to notify the Committee of the date from 
which it will apply the Decision.  The Decision on th e Valuation of Carrier Media Bearing Software for 
Data Processing Equipment adopted by the Commit tee (G/VAL/5) requires th ose Members adopting the 
practice referred to in para graph 2 of the Decision to notify the Committee of the date of its application.  
This document updates the listing of document refe rences containing the information received from 
Members in pursuance of these pr ovisions (G/VAL/W/5, Rev.1, 2, 3,  and Corr.1, and Rev.4-20). A  
reference for Thailand has been added to this documen t to reflect application of the Decision on Interest 
Charges since 8 September 2004.      
Decision on Carrier Media 
Bearing Software Members Decision on 
Interest Charges Applying Paragraph 2 Information on Other 
Practices 
Albania G/VAL/N/3/ALB/1 G/VAL/N/3/ALB/1  
Argentina VAL/2/Rev.2/Add.4 
VAL/1/Add.22  VAL/2/Rev.2/Add.4 
Australia VAL/9  VAL/11 
Brazil G/VAL/N/3/BRA/1 G/VAL/N/3/BRA/1  
Brunei 
Darussalam G/VAL/N/3/BRN/1  G/VAL/N/3/BRN/1 
Canada VAL/9/Add.5 
VAL/1/Add.17/Suppl.1 VAL/11/Add.4 
VAL/1/Add.17/Suppl.2  
China G/VAL/N/3/CHN/1 G/VAL/N/3/CHN/1  This document has been prepa red under the Secretariat's own 
responsibility and without prejudice to the positions of Members 
and to their rights and obligations under the WTO G/VAL/W/5/Rev.21 
Page 2  
 
  Decision on Carrier Media 
Bearing Software Members Decision on 
Interest Charges Applying Paragraph 2 Information on Other 
Practices 
Costa Rica G/VAL/N/3/CRI/1   
Croatia G/VAL/N/3/HRV/1 G/VAL/N/3/HRV/1  
Cuba G/VAL/N/3/CUB/1 G/VAL/N/3/CUB/1  
EEC VAL/9/Add.6 
VAL/1/Add.2/Suppl.7 VAL/11/Add.5 
VAL/1/Add.2/Suppl.7  
Former Yugoslav 
Republic of 
Macedonia G/VAL/N/3/MKD/1 G/VAL/N/3/MKD/1  
Hong Kong, China VAL/9  VAL/11 
Indonesia G/VAL/N/3/IDN/1   
Israel G/VAL/N/3/ISR/1 G/VAL/N/3/ISR/1  
Japan VAL/9 VAL/11/Add.3  
Jordan G/VAL/N/3/JOR/1 G/VAL/N/3/JOR/1  
Kenya G/VAL/N/3/KEN/1 G/VAL/N/3/KEN/1  
Korea, Rep. of VAL/2/Rev.2/Add.1  VAL/2/Rev.2/Add.1 
Kyrgyz Rep G/VAL/N/3/KGZ/1 G/VAL/N/3/KGZ/1  
Lesotho VAL/2/Rev.2/Add.2  VAL/2/Rev.2/Add.2 
Mexico VAL/2/Rev.2/Add.8  VAL/2/Rev.2/Add.8 
Moldova G/VAL/N/3/MDA/1 G/VAL/N/3/MDA/1  
New Zealand VAL/9 
VAL/1/Add.12/Suppl.1 VAL/M/17, para. 32  
Norway VAL/9/Add.2 
VAL/1/Add.11/Suppl.2  VAL/M/10 para. 12 
Oman G/VAL/N/3/OMN/1 G/VAL/N/3/OMN/1  
Panama G/VAL/N/3/PAN/ 1 G/VAL/N/3/PAN/1  
Peru  G/VAL/N/3/PER/1  
Saudi Arabia G/VAL/N/3 /SAU/1 G/VAL/N/3/SAU/1  
Separate Customs 
Territory of 
Taiwan, Penghu, 
Kinmen  & Matsu G/VAL/N/3/TPKM/1 G/VAL/N/3/TPKM/1  
Singapore G/VAL/N/3/SGP/1 G/VAL/N/3/SGP/1 G/VAL/N/3/SGP/1 
South Africa VAL/9/Add.1 VAL/11  
Tanzania G/VAL/N/3/TZA/1 G/VAL/N/3/TZA/1  
Thailand G/VAL/N/3/THA/1    G/VAL/W/5/Rev.21 
 Page 3 
 
 
  Decision on Carrier Media 
Bearing Software Members Decision on 
Interest Charges Applying Paragraph 2 Information on Other 
Practices 
Turkey G/VAL/N/3/TUR/1 G/VAL/N/3/TUR/1  
Ukraine G/VAL/N/3/UKR/1 G/VAL/N/3/UKR/1  
United States VAL/9/Add.6 
VAL/1/Add.1/Suppl.4 VAL/11/Add.5 
VAL/1/Add.1/Suppl.5  
Zimbabwe VAL/2/Rev.2/Add.5  VAL/2/Rev.2/Add.5 
 
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