RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/YEM/19/Rev.1 
27 November 2009 
 
 (09-5988) 
Working Party on the 
Accession of Yemen Original:   English 
 
 
 
ACCESSION OF YEMEN 
 
Action Plan Pertaining to the Implementation  
of the Customs Valuation Agreement  
 
Revision  
   The following submission, dated 16 November 2009,  is being circulated at the request of the 
Delegation of the Republic of Yemen. 
  
_______________ WT/ACC/YEM/19/Rev.1 
Page 2  
 
  Implementation of the WTO Customs Valuation Agreement
 
 Currently, the Customs Law of Yemen uses th e Brussels Definition of Value (BDV) for the 
determination of customs value. 
 The Government of Yemen will require a tran sition period in order to ensure the full and 
proper application of the WTO Customs Valuati on Agreement (CVA), and to protect Government 
revenues in view of current dire economic circumstances.  
 Yemen will face significant challenges in implementing the WTO CVA at the time of 
acceding to the WTO. First, the revenues might be at risk. Second, importers and clearing agents are not knowledgeable concerning the WTO CVA and othe r WTO principles and Agreements.  Third, the 
cadre of importers and customs clearing agents are currently not at a high academic and intellectual 
level and must be upgraded.  Fourth, the business community also lacks knowledge and experience in 
dealing with international business requirements.  Fifth, in general, the Yemen business community 
(including customs clearing agents and freight fo rwarders) do not have acceptable accounting and 
record keeping systems. And last, the Customs Authority has a limited capacity to administer 
transaction valuation provisions. 
 In view of all of the above limitations and problems, Yemen will need a significant period of 
time to educate importers, freight forwarders, cust oms clearing agents and the business community in 
the new valuation provisions.  In addition, the Ye men Customs Authority will need time to develop 
administrative procedures, such as implementing regulations, post clearance audit programmes, develop information technology systems including ASYCUDA and a valuation reference data base 
for risk management, and to educate the Customs Authority's staff. 
 Therefore, Yemen confirms the need for technical assistance from donor organizations and 
Members of the WTO to ensure full implementati on of the WTO Customs Valuation Agreement in 
accordance with the attached Action Plan. 
  
   WT/ACC/YEM/19/Rev.1
 Page 3Objective Measures Step s Time Frame Remarks 
Develop WTO conforming 
Customs Valuation 
Agreement provisions for inclusion in the Customs 
Law Customs Valuation 
Agreement provisions shall 
be elaborated, in conformity with the WTO requisites and 
WCO standards. Follow up on the endorsement of the new customs 
law: 
 - Preparation of a draft Pr ime Minister's decision 
with regard to value for customs purposes in 
accordance with Article VII. By end of 2010.  
Introduction, definition to 
the principles of the WTO 
Customs Valuation 
Agreement Seminars and Workshops on 
the WTO Customs Valuation 
Agreement aimed at Customs 
Authority policy makers and officers making plans for 
future development and 
implementation of the CVA. A general introduction of Article VII of the GATT and 
its implementation agreement in comparison to 
Brussels' Definition of Value to: 
 - Heads of customs and taxation offices, Chamber 
of Commerce; 
- Deputies and Assistant Deputies, Director 
Generals of the Customs Authority; 
- Deputies of Finance, Planning, Industry, and 
Investment; 
- Director Generals of major Directorates; 
- Director Generals of th e remaining directorates, 
Directors of Auditing and Modifying in main 
customs offices; and 
- Heads of inspection and a group of brokers  
 
 
 1st Quarter of 2010. 
 
1st Quarter of 2010.  
2nd Quarter of 2010. 
 2nd Quarter of 2010. 
3rd Quarter of 2010. 
 
 
4th Quarter of 2010. Technical Assistance 
(presentations and 
training) is required.  It 
is preferred that the consultant be an Arabic 
speaker due to the 
importance of the issue and to avoid translation 
mistakes. 
Adaptation to the WTO 
Valuation system and move 
away from the Brussels 
Definition of Value System Ongoing workshops, 
seminars, and training on 
WTO CVA principles for 
customs management and line customs officers.  Initial 
"train-the-trainers" might 
provide leadership for in-country training sessions. 
 
Ongoing workshops, seminars, and training on 
WTO-CVA principles for 
customs clearing agents, freight forwarders, importers 
and the business community. Comprehensive training with explanation and practical 
and applicable examples: 
 
- Directors Generals of Directorates; - Directors of Auditing and Modifying; 
- General training for at least 30 specialized 
employees in the area of customs valuation; 
- Training and awareness raising for brokers; 
- Training for trade and industry business sectors; 
and 
- Selection of trainers and training for them.  
 
 
1st quarter of 2011+2012.  
2nd Quarter of 2011+2012. 
 3rd Quarter of 2011+2012. 
3rd Quarter of 2011+2012. 
 4th Quarter of 2011+2012. Technical assistance is 
required.  
  WT/ACC/YEM/19/Rev.1 
Page 4 Objective Measures Step s Time Frame Remarks 
Develop an Information 
Technology system 
including a database for use in risk evaluation Data base for the evaluation 
of risks is fundamental to the 
implementation of the WTO Valuation Agreement. - Assessment of current risk evaluation system; 
- Updating and development of standards; 
- Final review of current system; - Endorsement of developed version of 
ASYCUDA system and implementation of all 
aspects related to the system including: 
 
 - Development of communication system; 
 - Implementation of awareness raising 
activities and training; and 
 - Build the system at  Customs Headquarters 
and download it. 
 
- Visit Arab Customs Authorities to become 
familiar with their risk evaluation system; 
- Selection of training sites and installation of 
equipment and implementation of the system; 
- Updating mechanism  of communications with:  
 - Governmental bodies; and 
 - Private sector. 
 
- Raising awareness of the Customs Authority 
leadership, the business sector, brokers and 
shipping agents on security standards and 
facilitation trade. 1st Quarter of 2010. 
2nd Quarter of 2010. 
2nd Quarter of 2010. 2nd Quarter of 2010. 
 
  
2nd Quarter of 2010. 
2nd Quarter of 2010.  
2nd Quarter of 2010. 
  
3rd Quarter of 2010. 
 3rd Quarter of 2010. 
 
3rd Quarter of 2010.  
3rd Quarter of 2010. 
3rd Quarter of 2010. 
 
4th Quarter of 2010. Technical assistance is 
required. 
  
 
  
 
  
 
  
Technical assistance is 
required in the area of training on programme 
used for developing the 
system especially, Linux, Oracle, Java, 
etc. 
Articles 1-17 on rules on 
Customs Valuation Develop implementing 
regulations. Develop implementing regulations once the 
amendments have been issued. 2011-2013. Technical assistance is 
required. 
Technical training on 
determination of Customs 
Valuation Course to train customs 
clearing agents and freight 
forwarders on principles of WTO Customs Valuation 
Agreement. 
 Course to "Train the 
Trainers" for selected 
customs officers identified as having the capability to 
teach. Distinctive employees shall be  selected to be trained 
internally and externally for a number of not less than 
30 employees.  The employees shall be chosen in coordination with competent authorities.  2010-2013. Technical assistance is 
required.  
   WT/ACC/YEM/19/Rev.1
 Page 5Objective Measures Step s Time Frame Remarks 
Creation of a technical 
information system 
including a reference database on the value of 
identical or similar goods The data base for the 
evaluation of identical or 
similar merchandise is vital to the implementation of 
identical and similar 
merchandise transactional value (methods 2 and 3 
applied sequentially). Put in place accredited bases for determining similar 
and identical goods: 
 - Select the specialized team to build a data base; 
and 
- Training on accredited bases for determining 
goods. 
 
Analyzing the current system  of automated data base 
used by some directorates: 
 
- Begin building a new database according to bases 
agreed upon; 
- Prepare a special programme for database; 
- Select the programme and upload it to the 
system; 
- Organize a workshop to raise awareness; 
- Organize training courses for specialists; - Implementation; and 
- Supervision of the implementation. 2010-2015 (ongoing). Technical assistance is 
required. 
Training on risk evaluation Workshops/seminars 
presented by specialists in 
"risk management/ 
evaluation". - Workshop attended by the directors of the 
customs, Tax, Central Organization for Control 
and Auditing, Yemeni Standard and Metrology 
 Organization, Supreme Board of Drugs, agricultural institutions to introduce the risk 
system; 
- Workshop for directors of  Directorates and trade 
and industry sector, Chambers of commerce; and 
- Workshop for not less than 50 employees to 
introduce and train on the risk system. 2010-2015 (ongoing). Technical assistance is 
required. 
Training on post declaration audit or post dispatch audit Workshops/seminars on post 
declaration or post dispatch 
audits. Select staff from the Customs and departments for 
training on post declaratio n or post dispatch audits. 2010-2015 (ongoing). Technical assistance is 
required. 
Importers compliant with customs rules (distinctive partners, economic 
operator) Analysis of information 
related to the business sector compliant to customs 
systems. Activation of the distinctive partners system. 2010-2011.  
Parliament enactment of 
Customs Valuation 
Provisions (or Ministerial 
Decree) and immediately effective Enactment of Amendments 
to the Customs Law aligning 
Yemen's Customs Law with 
the WTO CVA requirements. Follow up  the issuance of implementing decisions and 
regulations. 2016.   
  WT/ACC/YEM/19/Rev.1 
Page 6 Objective Measures Step s Time Frame Remarks 
Full implementation of 
WTO Customs Valuation 
Agreement   2016.  
 
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