WORLD TRADE
ORGANIZATIONG/VAL/37
18 January 2001
(01-0257)
Committee on Customs Valuation
COMMUNICATION FROM BOLIVIA CONCERNING ANNEX III, P ARAGRAPH 1
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 Bolivia under paragraph 1 of Annex III of
the Agreement was adopted by the Committee on Customs Valuation on 24 November 20001.
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TAKING NOTE of the Government of Bolivia’s 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 13 September 1995, Bolivia 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 13 September 1995, and was therefore scheduled to apply the provisions of that
Agreement by 13 September 2000;
CONSIDERING Bolivia has made substantial efforts to implement the provisions of the
WTO Agreement on Customs Valuation;
CONSIDERING also that Bolivia has recently requested and 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 Bolivia’s commitment and considerable efforts in reforming and modernizing its
customs administration;
NOTING also Bolivia’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Bolivia’s authorities have established a detailed work program2 to enable the
elaboration and approval of its legislation and the completion of its domestic administrative and legal
procedures, including training, dissemination of information, and other actions, for implementing and
applying the WTO Agreement on Customs Valuation;
NOTING that Bolivia, 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;
                                                     
1 See document G/VAL/M/17 to be issued.
2Annex I – Work ProgrammeG/VAL/37
Page 2
NOTING the provisions of the WTO Agreement on Preshipment Inspection and the Reports
of the Working Party on Preshipment Inspection3;
NOTING, furthermore, Bolivia’s intention, should it decide to continue to use preshipment
inspection after implementing the WTO Agreement on Customs Valuation, to limit the use of
preshipment inspection services in accordance with the WTO Agreement on Preshipment Inspection
and that Bolivia has established a Government mechanism to address expeditiously any problems
exporters from other countries might encounter with preshipment inspection services;
NOTING  that the Government of Bolivia will implement and apply by 31 December 2001
paragraph 2 of the Decision on the Valuation of Carrier Media-Bearing Software for Data ProcessingEquipment
4;
RECOGNIZING Bolivia’s 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, Bolivia may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not
extending beyond 31 December 2001.
2. The Government of Bolivia shall report to the Committee on Customs Valuation by the end of
March and October 2001 on the progress in fulfilling the work programme 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 Bolivia under the WTO Agreements, in
particular those rights and obligations under the WTO Agreement on Customs Valuation.
                                                     
3G/L/214 (2 December 1997) and G/L/300 (18 March 1999).
4G/VAL/5.G/VAL/37
Page 3NDJ FMAMJ JASONDJ FMAMJ J
1. DEVELOPMENT AND IMPLEMENTATION OF THE REGULATIONS 
1.1 Development of Bolivian regulations on customs valuation
1.2 Design of customs administrative procedures and systems on valuation
1.3 Drafting of procedures in conformity with the WTO Agreement on Customs  Valuation and 
the Bolivian regulations on customs valuation
1.4 Development of systems and programmes for risk evaluation
1.5 Discussion and improvement of draft texts (inside and outside the Customs Service)
1.6 Visit by a mission of the World Customs Organization to review the draft regulations
1.7 Review of the regulations and procedures by the World Customs Organization
1.8 Approval by the Customs Directorate of the regulations and procedures
1.9 Referral  to the WTO and replies to questionnaires 
1.10 Definitive approval by the Customs Directorate of the regulations and procedures
1.11 Trial period
1.12 Implementation of the Agreement
2. HUMAN RESOURCES AND TRAINING
2.1 Strengthening of the local valuation units
2.2 Strengthening of the central unit of valuation services
2.3 General training and instruction of staff for the application of WTO regulations on customs 
valuation
2.4 Training and instruction of staff in the regulations and procedures of the National Customs 
Service for Customs Valuation
2.5 Training of the users of the customs services
2.6 Preparation of operating manuals for the Valuation Department
2.7 Supervision, follow-up and monitoring of t he implementation of the Agreement by IBD 
consultants
2.8 Incorporation of IBD consultants into the staff of the Customs Service
3. ANALYSIS OF PRICES AND SOFTWARE
3.1 Development of a valuation system
3.2 Incorporation of reference prices into the database
3.3 Analysis of prices and classification of value characteristics
3.4 Adaptation of the communications infrastructure and other hardware requirements
3.5 Pilot trials3.6 Implementation of the Valuation System 
3.7 Training of the officials of the National Customs Service in the use of the systemAnnex I
2000 2001 2002 ACTIVITIESIMPLEMENTATION OF THE WTO AGREEMENT ON CUSTOMS VALUATION IN BOLIVIA
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