RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/YEM/19 
13 July 2007 
 
 (07-2976) 
Working Party on the 
Accession of Yemen Original:   English 
 
 
 
ACCESSION OF YEMEN 
 
Action Plan Pertaining to the Implementation  
of the Customs Valuation Agreement  
 
 
 The following submission, dated 27 June 2007, is  being circulated at the request of the 
Delegation of the Republic of Yemen.  
 
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  WT/ACC/YEM/19 
Page 2 Aims and Policies Procedures Preparatio n and Implementation Stages Period Remarks 
1. Restructuring the 
Customs Authority  1. Completing the 
restructuring of the 
Customs Authority within the framework of updating 
the Civil Service and the 
Pensions to bring the customs reforms to 
compliance with the WTO 
accession requirements. 1. Defining aims. 
2. Evaluating the status quo. 
3. Forming transforming teams. 2005-2006  
 2. Reconsidering the current 
structure of the Customs, 
defining its working sectors 
and divisions, and completing the 
restructuring project. 1. Studying the projects submitted by IMF, World 
Bank, and the consultation company, along with any 
other suggestions to prepare the final project. 
2. Starting implementation. 3. Evaluating the project. 
4. Forming transforming teams and preparing 
procedures and job descriptions.  
 
 
 
2005-2008  
3. Amending the Customs 
Law No. 14 of 1990 in 
accordance with: 
 
(a) Article 7 of the GATT 1994 
(b) The defined aims related to 
restructuring  
(c) WTO accession 
requirements -  Preparing draft amendments by the Customs 
Authority. 
-  Approving the draft amendment by the Customs 
Authority and presenting it to the Ministry of 
Finance.  
-  Presenting the draft amendment to the Cabinet by the 
Ministry of Finance for approval.  
 
  -  Presenting the draft amendment to the Parliament for 
approval. 
-  Issuing the Republican Decree on the amended 
Customs Law.  
-  Publishing the Decree in the Official Gazette.    
2006-2008 Technical assistance is needed 
especially for defining the 
articles that contradict with the 
agreement and for dealing 
with the different 
interpretations and translations of the Articles. 2. Updating customs 
legislations in 
accordance with the 
WTO accession 
requirements  
4. Preparing for and issuing 
the executive regulations 
pertaining to the amended Customs Law: 
 
(a) Creating lasting partnership 
between the Customs 
Authority and the private 
sector; -  Preparing for a joint workshop with businessmen, 
private sector, relevant governmental bodies, for 
studying the draft regulation to ensure its implementation. 
-  Defining the workshop requirements, date and 
budget. 
-  Holding the workshop.  
 
  
2007-2008   
   WT/ACC/YEM/19
 Page 3Aims and Policies Procedures Preparatio n and Implementation Stages Period Remarks 
-  Forming a specialized team by the Customs 
Authority for the preparation of the executive 
regulation. 
-  Submitting the draft regulation to the Minister of 
Finance. 
-  Presenting the draft regulation by the Minister of 
Finance to the Cabinet for approval. 
-  Issuing the executive regulation by the Cabinet  
-  Publishing the executive regulation in the official 
Gazette. 2008   (b)  Issuing the executive 
regulation. 
-  Preparing and issuing draft executive resolutions 
related to the following: 
 
(a) Customs infringements and fines; 
(b)  Releasing goods for cash or bank guarantee; 
and the cases where goods can be cleared without the presentatio n of their certified, 
detailed, and original invoices and any other 
required documents; and the conditions and 
discounts that regulate those cases; 
(c)  The importer’s right to order a written 
explanation from the Customs in regards with 
valuation; 
(d)  The confidential information related to currency 
exchange (actual valu es of the goods); 
(e)  Forming an administratively independent 
arbitral board ( the Value Committee) is 
responsible for solve disputes between the 
merchant and the Customs section) in 
accordance with the relevant article of the Customs Valuation Agreement; 
(f)  Other issues related to the Agreement: 
 
-  Appeal cases; 
-  Setting out regulations for solving disputes 
related to sales and concessions of concerned goods.   2009   
  WT/ACC/YEM/19 
Page 4 Aims and Policies Procedures Preparatio n and Implementation Stages Period Remarks 
5. Setting out guidelines for 
specialist officials, dealers 
with the Authority and the private sector, in 
preparation for running 
training sessions. -  Forming a specialized committee for setting out the 
guidelines. 
-  Approving the guidelines by the Authority’s 
leadership. 2008  
 
6. Translating the Customs 
Law, its executive 
regulation and the 
guidelines into English.  2008  
3. Preparation for 
implementing the 
Agreement, introducing 
the valuation system, and spreading awareness 
among the different 
specialized commercial and industrial sectors It is necessary for the 
implementation of the valuation 
system in accordance with the 
Agreement to be clear and acceptable by relevant sectors, 
especially the importers, 
exporters, customs brokers and navigation companies. This can 
be achieved through the creation 
of permanent partnership 
between the Customs Authority 
and the importers.   -  Preparation for the implementing of all the following 
activities: 
 
(a) for the relevant bodies including all executive 
positions in the Governorates;   
(b) Preparing detailed programs using the following 
methods: 
 
1. awareness spread seminars; 
2. preparing specialized newsletters; 
3. running meetings; 
4. preparing workshops. 2007-2013 Technical assistance is 
required 
1. Defining the Customs Institute requirements.   2006  
1. Preparing for the training 
and qualifying of the 
Customs Institute staff and 
the Customs officials inside and outside.  2. Providing the Customs Institute with lab 
requirements, aids and training materials At accession Assistance is required 
1. Adding new members to increase performance 
efficiency of the current technical and administrative 
situation. 2007  
2. Forming a team of foreign expert trainers specialized 
in the preparation for Customs Valuation. 2008-2010 -  Getting help from two 
technical experts from 
the WTO and the WCO 
-  Getting help from 
technical experts from 
Arab and foreign Customs 4. Training and qualifying 
specialists for the 
implementation of the 
Agreement  
2. Specializing and expanding 
the aspects of efficiency  
3. Nominating local experts as trainers upon getting 
them highly qualified abroad  Assistance is required   
   WT/ACC/YEM/19
 Page 5Aims and Policies Procedures Preparatio n and Implementation Stages Period Remarks 
1. Setting out a detailed program.   3. Setting out a detailed 
program on training 
requirements, inside and outside  Training needs (Preparation the scientific training subject): 
 
- Providing of tools and training aids, printing, 
translating the necessary documents; 
- Providing for the needs of documents, booklets (in 
Arabic) which explain the customs procedures and different value calculation methods and explain the 
duties of the customs staff and other bodies like 
transport companies (transport means), customs brokers, importing companies or individuals in such 
a way that explains the financial and legal accounting 
aspects and documents etc.; 
- Providing curricula for other and different training 
courses in after providing the needs of the customs 
training institute.   
1. Specification of the trainees  (the targeted trainees): 
 
- Specifying the concerned employees from all 
sections and departments in different customs sites; 
- Specifying the concerned people from the private 
sector.    
4. Varying the training areas 
for junior and senior staff in 
periods that help continue 
customs work while 
benefiting from the training 
process internally and externally.   2. Training in the following areas: 
 
- Basic knowledge of the policies and provisions 
of the WTO CVA; 
- Training on practicing the duties of the new 
sections and establishing a capable team to face 
the difficulties the Authority might have when enforcing the Agreement; 
- Better awareness about the policies and 
procedures of WTO CVA;  
- Improving the staff capacity to value imported 
products. 
- In the areas of clearance, audit and amendment. - Enhanced  understanding and capability to 
apply the provision of WTO. 
 Technical training on cu stoms automated system, 
valuation systems, risk analys is, x-ray scanning and this 
includes the training of the valuator, engineer, and user.    
  WT/ACC/YEM/19 
Page 6 Aims and Policies Procedures Preparatio n and Implementation Stages Period Remarks 
  3. (a) Internal and external courses in the above 
mentioned areas or an other  ones in order to 
keep up with the latest development. 
 (b)  holding internal awareness seminars for 
customs brokers and staff.  Assistance required 
1. Setting up the employment plan, its conditions and 
implementation start. 
2. Providing the value department with the qualified 
staff who are capable of understanding the 
developments and improving the work methods, and supplying them with the appropriate equipment. 
3. Increasing the employee’s incentives. 2007-2010 
  
 
  
 Assistance required 
5. Developing the 
valuation system and improving the level of 
performance in it and 
providing it with staff of great experience 1. Providing the regulatory 
requirements (within restructuring) and 
continuing the maintenance 
of the staff performance. 
4. Sending the customs sta ff to some Arab member 
countries: 
  
- Start of implementation test of legislation 
amendments that show: 
 
(a) how to value and the legal articles that 
address disagreement aspects; 
(b) Decreasing the period taken for 
verification processes and providing other services from the involved bodies in the 
customs clearance.  2011  
 2. Establishing an electronic 
management for customs valuation and integrating 
value system with x-ray 
system (risk management) in the automated customs 
system. 
  (a) Completing networking connection for all divisions 
and improving them in such  a way that help prepare 
customs services infrastruc ture according to a preset 
plan. 
(b) Establishing value database and training on it. (c) Integrating value system  with customs classification 
works. 
(d) Activating the automated value system in the points 
of entry and connecting it to the Authority head 
quarters.  
 (e) Preparation for introducing the customs valuation 
system and risk assessment  in the customs automated 
system in addition to linking x-ray scanning with the 
automated system.  
 2007-2010 
  
 
 - Assistance is required to 
update ASECUDA Program by obtaining ASECUDA 
Word. The Customs Authority 
has an offer from the UNCTAD (ASECUDA 
Center) 
 - Assistance is required. 
The Customs Authority has an 
offer and a study for the valuation programs according 
to article 7, risk assessment, x-
ray scanning, the cost of their purchase and installation 
provided by the Swiss 
company COTCNA  
   WT/ACC/YEM/19
 Page 7Aims and Policies Procedures Preparatio n and Implementation Stages Period Remarks 
 3. Establishing a central unit 
to follow up on the 
implementation issues of the Agreement. Setting up a joint plan by the Authority and WTO and 
working according to a direct work mechanism without 
any mediator.   
6.  Establishing risk 
management department 
with the aim to study and analyze the risks 
resulting from customs 
clearance procedures including the application 
of the agreement 
 -  Preparing a draft decision 
concerning the 
establishment of the risk management department. 
-  Providing the necessary 
equipment for the work of the department  
-  Selecting the useful staff 
that can be benefited from. 
-  Extensive training on risk 
management and analysis 
methods and updating random checking standards. 
-  Carrying out explorative 
visits the customs 
authorities of countries with 
successful experiences in this area.  2007-2008 Technical assistance required  
  WT/ACC/YEM/19 
Page 8 Aims and Policies Procedures Preparatio n and Implementation Stages Period Remarks 
7.  Develop & streamline 
custom’s procedures  - Setting up a plan to 
complete the application of 
the system in the remaining divisions including the 
necessary requirements and 
financial costs. 
- Preparing guidelines and 
instructions for customs 
clearance and publishing them. 
- Explaining customs 
procedures and the required documents in all customs 
different situations to 
achieve transparency principle.  
- Using the modern 
necessary technologies in the inspection system and 
introducing the x-ray 
scanning system  
- Information exchange 
between General Department for Duties and 
Points of Entry - Establishing the General Department of  IT in order 
to help follow up on performance reports, report 
issuance, equipment maintenance, automated system and help improve the programs. 
- The assisting aspect in the valuation process: 
 
-  Having price references and training on how to 
use them correctly; 
-  Completing the installation of the x-ray 
scanning system in 8 points of entry and urging 
the completing of systems in other customs 
facilities: 
-  Establishing customs labs that help determine 
the nature of the product, specifications and, 
hence, classification; 
-  Establishing the satellite to monitor points of 
entry in remote areas in order to provide 
information and setting up a audio-monitoring system managed centrally; 
-  Developing the Authority website and installing 
programs for points of entry in order to expand 
the use of electronic manifest; 
-  Discussing and endorsing the plan. 2007-2012 
 
8.  Joint cooperation 
between Yemen & WTO regarding the 
implementation of 
Article 7  Providing the financial allocations. 
Assigning the competent departments to start 
implementation steps. 
Providing the necessary equipment and needs. 
Reviewing the Tariff Law ba sed on the final agreement 
and accession to WTO and is suance of the Agreement 
Law. 2006-2007 Technical assistance required 
- Joint cooperation with 
commercial banks to find out the real price of 
products  Preparing studies and search for financing resources for 
them: 1. the possibility of connecting to the Central Bank of 
Yemen in order to check on currency exchange and 
obtaining the international prices of main products; 
2. Finding external sources for information & prices.   
 
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