WORLD TRADE  
ORGANIZATION  G/L/863 
3 November 2008 
 (08-5325) 
  
  
 
 
REPORT (2008) OF THE COMM ITTEE ON CUSTOMS VALUATION 
TO THE COUNCIL FOR TRADE IN GOODS 
 
 
A. B
ACKGROUND  
1. The Agreement on Implementation of Article VII of the General Agreement on Tariffs and 
Trade 1994 (the Agreement) entered into force on 1 Ja nuary 1995.  This report covers the year 2008.  It 
addresses the work undertaken by the Committee on Customs Valuation (the Committee) in respect of 
the objectives of the Agreement, which are: to provide greater uniformity and certainty in the 
implementation of the provisions of Article VII of the GATT 1994;  to esta blish a fair, uniform and 
neutral system for the valuation of goods for custom s purposes that precludes the use of arbitrary of 
fictitious customs values;  to ensure  that the basis for valuation of goods for customs purposes should, to 
the greatest extent possible, be the transaction valu e of the goods being valued;  and to secure additional 
benefits for the international trade of developing countries. 
 
2. During the period under consideration, the Committee has held two formal meetings, on 
6 May (G/VAL/M/45) under the Chairmanship of  Mr. Joe McClintock (United Kingdom), and on 
17 October (G/VAL/M/46 to be issued) under the Chai rmanship of Ms. Octavia Cerchez (Romania).  
Ms. Cerchez was elected by the Co mmittee as Chairperson for the 2008-2009 period at the meeting of 
6 May 2008.    
 
3. Participation in the Committee is open to all WTO Members.  In additi on, Governments granted 
observer status by the WTO Gene ral Council attended Committee mee tings as observers.  At the 
April 1997 meeting, the Committee granted observer  status to those orga nizations which had had 
observer status on an ad hoc  basis, namely UNCTAD and the WCO, as well as to the ACP and the 
IADB.   The Committee took note of the fact that the World Bank and the IMF had observer status by 
virtue of the Agreements between these organizations and the WTO. 
 4. The Committee's rules of procedure, which we re approved by the Council for Trade in Goods, 
are contained in G/L/146.  
B. I
MPLEMENTATION OF THE AGREEMENT  
5. During the period under review, no devel oping country Members maintained delayed 
application of the provisions of the Agreement in ac cordance with the provision s of Article 20.1 of the 
Agreement.  At circulation of th is report, no Member maintains an extension of the delay period in 
accordance with the provisions of paragraph 1, Annex III. Understanding has been reached in the 
Committee that the texts of the national legislation of these developing country Members will be 
supplied to the Committee before the developing co untry Members begin applying the provisions of the 
Agreement (G/VAL/5, para. B.2(ii)).    6. To date, 80 Members have notified their nati onal legislation on customs valuation (this figure 
includes the 14 Members which have submitted comm unications indicating that their legislation notified G/L/863 
Page 2  
 
  under the Tokyo Round Customs Valuation Agreem ent remained valid under the WTO Customs 
Valuation Agreement and does not include the 27 indi vidual EC Members).  48 Members have not yet 
made any notification  (See Annex).    C. 
ACTIVITIES OF THE COMMITTEE  
7. At the meeting on 6 May 2008, the Committee: 
 
• concluded the examination of the legislations  of Kuwait and Saudi Arabia and agreed to 
revert to the legislations of Albania, Bahrai n, China, Egypt, Tanzania, and Thailand at the 
next meeting, pending responses to questions on the legislations; 
• took note of the information presented regarding technical assistance activities on customs 
valuation held thus far in 2008; 
• agreed to revert to the issue of the Annual Reviews of the Agreement at the next meeting; 
• exchanged inconclusive views on a new Indian  proposal under paragraph 8.3 of the Doha 
Ministerial Decision on Implementation-Related Issues, and agreed to revert to the matter at the next meeting of the Committee; 
• heard views expressed by some Members on Thailand's customs valuation practices on 
alcoholic beverage a nd cigarette imports; 
• under Other Business, heard questions posed by the United States to India and Indonesia on 
their customs valuation practices; 
• elected Ms. Octavia Cerchez (R omania) as its Chair for 2008-2009.  
 
8. At the meeting on 17 October 2008, the Committee: 
 
• agreed to revert to the legislation of Alba nia, Bahrain, Belize, China, Egypt, Nigeria, 
Tanzania, Thailand and Ukraine at the next me eting, pending responses to questions on the 
legislations;  it concluded the examin ation of the legislation of Oman; 
• had a further exchange of views on the Indi an proposal under paragraph 8.3 of the Doha 
Ministerial Decision on Implementation-Related Issues and agreed to revert to the matter at 
the next meeting; 
• took note of the information presented regarding technical assistance activities on customs 
valuation held in 2008; 
• concluded the seventh Transitional Review of China's implementation of the Agreement on 
Customs Valuation, in accordance with para graph 18 of China's Protocol of Accession; 
• took note of the eleven documents containing the Annual Reviews of the Agreement, namely 
G/VAL/W/29, G/VAL/W/43, G/VAL/W/77, G/VAL/W/89, G/VAL/W/108, G/VAL/W/124, G/VAL/W/136, G/VAL/W/150; G/VAL/W/156 and Corr.1; G/VAL/W/162 and 
G/VAL/W/171, and agreed to revert to this item at the next meeting; 
• adopted its annual report to the Council for Trade in Goods; 
• took note of the responses presented by India to the questions posed at the last meeting by the 
United States under Other Business.   G/L/863 
 Page 3 
 
 
  ANNEX1 
 
Notifications  
 
Members Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have 
submitted their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies 
to the Checklist of 
Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Albania N/A G/VAL/N/1/ALB/1 G/VAL/N/2/ALB/1  
Angola N/A    
Antigua & Barbuda N/A    
Argentina G/VAL/N/1/ARG/1 VAL/1/Add.22 + Suppl. 1-4 
+Suppl. 2/Rev.1 VAL/2/Rev.2/Add.4  
Armenia  G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1  
Australia G/VAL/N/1/AUS/1 VAL/1/Add.14 + Suppl. 1-4 
G/VAL/N/1/AUS/2 VAL/2/Rev.1/Add.12 + 
Suppl.1  
Bahrain N/A  G/VAL/N/2/BHR/1  
Bangladesh N/A    
Barbados N/A    
Belize N/A G/VAL/N/1/BLZ/1 G/VAL/N/2/BLZ/1  
Benin N/A    
Bolivia N/A G/VAL/N/1/BOL/1   
Botswana  VAL/1/Add.16   
Brazil G/VAL/N/1/BRA/1 VAL/1/Add.20 + Suppl.1 
G/VAL/N/1/BRA/2 and 3 VAL/2/Rev.2/Add.3  
Brunei 
Darussalam N/A G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1  
Burkina Faso N/A G/VAL/N/1/BFA/1   
Burundi N/A    
Cambodia N/A    
Cameroon N/A    
Canada G/VAL/N/1/CAN/1 VAL/1/Add.17 + Suppl.1-3  
G/VAL/N/1/CAN/2 VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1  
Cape Verde N/A    
Central 
African Rep. N/A    
Chad N/A    
Chile N/A    
China N/A G/VAL/N/1/CHN/1 - 5  G/VAL/N/2/CHN/1  
Colombia N/A G/VAL/N/1/COL/1 G/VAL/N/2/COL/1  
Congo N/A    
Costa Rica N/A G/VAL/N/1/CRI/1 G/VAL/N/2/CRI/1  
Côte d'Ivoire N/A G/VAL/N/1/CVI/1   
Croatia N/A G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1  
Cuba N/A G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1  
Dem Rep. of 
Congo N/A    
Djibouti N/A    
Dominica N/A G/VAL/N/1/DMA/1   
Dominican 
Rep. N/A G/VAL/N/1/DOM/1   
Ecuador N/A    
Egypt N/A G/VAL/N/1/EGY/1 G/VAL/N/2/EGY/1  
                                                      
1 Documents that begin with the code "VAL" are Tokyo Round documents.  The table reflects the 
situation as of the date of circulation of this report. G/L/863 
Page 4  
 
  Members Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have 
submitted their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies 
to the Checklist of 
Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
El Salvador N/A    
European Communities G/VAL/N/1/EEC/1  VAL/1/Add.2 + Suppl.1-13 + 
Suppl.1 
G/VAL/N/1/EEC/1/Rev.1 VAL/2/Rev.1/Add.6  
Fiji N/A G/VAL/N/1/FJI/1 G/VAL/N/2/FJI/1  
Former 
Yugoslav 
 Rep. of 
Macedonia  
N/A  
G/VAL/N/1/MKD/1  
G/VAL/N/2/MKD/1  
Gabon N/A G/VAL/N/1/GAB/1   
Gambia N/A    
Georgia N/A G/VAL/N/1/GEO/1   
Ghana N/A    
Grenada N/A    
Guatemala N/A G/VAL/N/1/GTM/1   
Guinea Bissau N/A    
Guinea, Rep. 
of N/A    
Guyana N/A    
Haiti N/A    
Honduras N/A    
Hong Kong, 
China G/VAL/N/1/HKG/1 VAL/1/Add.9 N/A  
Iceland N/A G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1  
India G/VAL/N/1/IND/1 VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/2 and 3 VAL/2/Rev.2/Add.6 
G/VAL/N/2/IND/1 + 
Corr.1  
Indonesia N/A G/VAL/N/1/IDN/1 G/VAL/N/2/IDN/1 + 
Corr.1  
Israel N/A G/VAL/N/1/ISR/1 + Corr.1 G/VAL/N/2/ISR/1  
Jamaica N/A G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1  
Japan G/VAL/N/1/JPN/1 VAL/1 /Add.7 VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1  
Jordan N/A G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1  
Kenya N/A G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1  
Korea G/VAL/N/1/KOR/1 VAL/1/Add.19 
+ Suppl. 1-4 
+ Suppl.3/Corr.1 
G/VAL/N/1/KOR/2 VAL/2/Rev.2/Add.1  
+ Suppl.1  
Kuwait N/A G/VAL/N/1/KWT/1   
Kyrgyz 
Republic N/A G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1  
Lesotho  VAL/1/Add.21 + Suppl.1 VAL/2/Rev.2/Add.2  
Liechtenstein N/A G/VAL/N/1/LIE/1 N/A  
Macao, China N/A G/VAL/N/1/MAC/1 N/A  
Madagascar N/A G/VAL/N/1/MDG/1   
Malawi G/VAL/N/1/MWI/1 VAL/1/Add.27   
Malaysia N/A G/VAL/N/1/ MYS/1 G/VAL/N/2/MYS/1  
Maldives N/A    
Mali N/A    
Mauritania N/A    
Mauritius N/A G/VAL/N/1/MUS/1 G/VAL/N/2/MUS/1   G/L/863 
 Page 5 
 
 
  Members Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have 
submitted their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies 
to the Checklist of 
Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Mexico N/A VAL/1/Add.25 + Suppl. 1-3 
+ Suppl.1/Rev.1 
G/VAL/N1/MEX/1 VAL/2/Rev.1/Add.10 
VAL/2/Rev.2/Add.8 
G/VAL/N/2/MEX/1 
and Corr.1  
Moldova N/A G/VAL/N/1/MDA/1 G/VAL/N/2/MDA/1  
Mongolia N/A    
Morocco N/A G/VAL/N/1/MAR/1 and 2 
G/VAL/N/1/MAR/1/Rev.1 + 
Corr.1 G/VAL/N/2/MAR/1 
G/VAL/N/2/MAR/2  
Mozambique N/A G/VAL/N/1/MOZ/1   
Myanmar N/A    
Namibia N/A G/VAL/N/1/NAM/1   
Nepal N/A    
New Zealand G/VAL/N/1/NZL/1 VAL/1/A dd.12 + Suppl.1 VAL/2/Rev.1/Add.10  
Nicaragua N/A    
Niger N/A    
Nigeria N/A G/VAL/N/1/NGA/1 G/VAL/N/2/NGA/1  
Norway G/VAL/N/1/NOR/1 VAL/1/Add.11 + Corr.1 
+ Suppl. 1-2 VAL/2/Rev.1/Add.7  
Oman N/A G/VAL/N/1/OMN/1 - 2 G/VAL/N/2/OMN/1  
Pakistan N/A G/VAL/N/1/PAK/1   
Panama N/A G/VAL/N/1/PA N/1 G/VAL/N/2/PAN/1  
Papua New 
Guinea N/A    
Paraguay N/A G/VAL/N/1/PRY/1   
Peru N/A G/VAL/N/1/PER/1 - 3   
Philippines N/A G/VAL/N/1/ PHL/1 G/VAL/N/2/PHL/1  
Qatar N/A G/VAL/N/1/QAT/1 G/VAL/N/2/QAT/1  
Rwanda N/A    
St. Kitts & 
Nevis N/A    
St. Lucia N/A    
St. Vincent & 
Grenadines N/A    
Saudi Arabia N/A G/VAL/N/ 1/SAU/1 G/VAL/N/2/SAU/1  
Senegal N/A G/VAL/N/1/SEN/1   
Separate 
Customs 
Territory of 
Taiwan, 
Penghu, 
Kinmen and 
Matsu 
(Chinese 
Taipei) N/A G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2  
Sierra Leone N/A    
Singapore N/A G/VAL/N/1/SGP/1 G/VAL/N/2/SGP/1  
Solomon 
Islands N/A    
South Africa N/A VAL/1/Add.15 + Corr.1 
+ Suppl. 1-3 
G/VAL/N/1/ZAF VAL/2/Rev.1/Add.13  
Sri Lanka N/A    
Suriname N/A G/VAL/N/1/SUR/1   
Swaziland N/A G/VAL/N/1/SWZ/1 G/VAL/N/2/SWZ/1  G/L/863 
Page 6  
 
  Members Members who have 
indicated their 
legislation remains 
valid under the WTO 
Committee 
(G/VAL/M/1) Members who have 
submitted their legislation or 
amendments under Articles 
22.1 and 22.2 of the 
Agreement Members who have 
submitted their replies 
to the Checklist of 
Issues 
(G/VAL/5) Members who are 
delaying application 
of the Agreement 
under Article 20.1 or 
para. 1, Annex III of 
the Agreement or 
Article IX of the 
WTO Agreement 
Switzerland G/VAL/N/1/CH E/1 VAL/1/Add.5 N/A  
Tanzania N/A G/VAL/N/1/TZA/1 G/VAL/N/2/TZA/1  
Thailand N/A G/VAL/N/1/THA/1 G/VAL/N/2/THA/1  
Togo N/A    
Tonga N/A    
Trinidad & 
Tobago N/A G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1  
Tunisia N/A G/VAL/N/1/TUN/1   
Turkey G/VAL/N/1/TUR/1 VAL/1/Add.29 
G/VAL/N/1/TUR/ 2 G/VAL/N/2/TUR/1  
Uganda N/A G/VAL/N/1/UGA/1   
Ukraine N/A G/VAL/N/1/UKR/1 G/VAL/N/2/UKR/1  
United Arab 
Emirates N/A    
United States G/VAL/N/1/USA/1 VAL/1/Add.1 + Suppl.1-5 VAL/2/Rev.1/Add.1  
Uruguay N/A G/VAL/N/1/URY/1 G/VAL/N/2/URY/1  
Vietnam N/A    
Venezuela, 
The Bolivaran 
Rep. of N/A G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1  
Zambia N/A G/VAL/N/1/ZMB/1   
Zimbabwe G/VAL/N/1/ZWE/1 VAL/1/Add.23 VAL/2/Rev.2/Add.5  
TOTAL 
NOTIFIED  782 54  
 
 
__________  
                                                      
2 This total number includes notifications by Members who have indicated their legislation remains valid 
under the WTO Committee (i.e. those in the first column of the table) and those made pursuant to Article 22 of 
the WTO Agreement and the Decision on Notifications (G/VAL/5).