WORLD TRADE
ORGANIZATIONG/VAL/35
23 November 2000
(00-5015)
Committee on Customs Valuation Original:  English
COMMUNICATION FROM THE MALDIVES CONCERNING PARAGRAPH 1 OF
ANNEX III OF THE AGREEMENT ON IMPLEMENTATION
OF ARTICLE VII OF THE GENERAL AGREEMENT
ON TARIFFS AND TRADE 1994
Decision
The following Decision concerning the reserve by the Maldives under paragraph 1 of Annex
III of the Agreement was adopted by the Committee on Customs Valuation on 7 November 20001.
_______________
TAKING NOTE of the Government of the Republic of Maldives’ request under Paragraph 1
of Annex III of the Agreement on Implementation of Article VII of the General Agreement on Tariffs
and Trade 1994 (“WTO Agreement on Customs Valuation”) done at Marrakesh on 15 April 1994, to
extend its delay in the application of the provisions of that Agreement;
RECOGNIZING that on 31 May 1995, Maldives became a contracting party to the WTO
Agreement on Customs Valuation and invoked paragra ph 1 of Article 20 of that Agreement to delay
application of its provisions for a period of five years from the date of entry into force of the
Agreement on 31 May 1995, and was therefore scheduled to apply the provisions of that Agreement
by 31 May 2000;
CONSIDERING Maldives has made substantial efforts to implement the provisions of the
WTO Agreement on Customs Valuation;
CONSIDERING also that Maldives has received technical assistance and has a continuing
interest in taking advantage of  technical assistance in support of implementation and application of
the WTO Agreement on Customs Valuation;
NOTING Maldives’ long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also Maldives’ objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Maldives’ authorities have established a detailed work program2, involving the
relevant ministries and agency, to enable the elaboration and approval of its legislation and the
completion of its domestic administrative and legal procedures, including training, dissemination ofinformation, and other actions, for implementing and applying the WTO Agreement on Customs
Valuation;
                                                     
1 See document G/VAL/M/17 to be issued.
2Annex I – Work ProgrammeG/VAL/35
Page 2
NOTING that Maldives in regard of paragraph 2 of Annex III of the WTO Agreement on
Customs Valuation, does not apply currently minimum values and its intention not to apply minimum
values in the future;
NOTING  that Maldives will implement and apply by 31 May 2002 Paragraph 2 of the
Decision on the Valuation of Carrier Media Bearing Software for Data Processing Equipment3;
NOTING that Maldives does not use or plan to use preshipment inspection services for
purposes of customs valuation;
RECOGNIZING Maldives’ indication that this would be a single request for an extension to
delay its implementation of the WTO Agreement on Customs Valuation;
Members, acting pursuant to the provisions of paragraph 1 of Annex III of the WTO
Agreement on Customs Valuation,
DECIDE, in view of the exceptional circumstances set out above, that:
1. Subject to the terms and conditions set out hereunder, Maldives may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not
extending beyond 31 May 2002.
2. Maldives shall report to the Committee on Customs Valuation by 1 March 2001 and  1 March
2002 on the progress in fulfilling the work program in Annex I and the status of its
implementation of the WTO Agreement on Customs Valuation under the terms and
conditions of this Decision.
This Decision shall not prejudice the rights and obligations of Maldives under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on Customs
Valuation.
                                                     
3G/VAL/5G/VAL/35
Page 3Annex I
_________Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May
Customs Operational Specialist
Team Leader (8 person months )
Customs Legal Specialist(4 person months)
Customs Automated System
Specialist (3 person months)
Local Customs Legal Specialist
(2 person months)IR DPR TRM FR
Passage Legislation
Project team
Pre-initiation phase
Project initiation phase
Preparation of Administrative
Procedures
Preparation of Job Description
Preparation of List of Related
Parties
Traning of Trainers
Training of Other Staff
Training of Auditors and 
Customs Related Parties
Training of Customs Brokers
Publicity Campaign
Preparation of High Risk List
Designing of Computer Linkage
Trial Period before Implemenation
Evaluation phaseImplementation - Ist May, 2002
Post Clearance Audit (August
2002
)
IR Inspection Report
DFR Draft Final ReportTRM Tripartie MeetingFR Final ReportWTO Valuation Agreement Implementation Activities Schedule & Work Plan
Activities2000 2001 2002