Committee on Customs Valuation - Agreement on Implementation of Article VII of the GATT 1994 (Customs Valuation) - Invocation of Special Provisions Available to Developing Country Members - Note by the Secretariat - Revision
- WTO Secretariat
- 2006/10/12
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World Trade
Organization G/VAL/2/Rev.23
26 September 2006
(06-4591) Committee on Customs Valuation
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GATT 1994 (CUSTOMS VALUATION)
Invocation of Special Provisions Available to Developing Country Members
Note by the Secretariat
Revision
I. Article 20.1 (delayed application of the provisions of the Agreement), Article 20.2 (delayed application of the computed value method), paragraph 1 of Annex III (extension of the five-year delay), paragraph 2 of Annex III (reservation concerning minimum values), paragraph 3 of Annex III (reservation concerning reversal of sequential order of Articles 5 and 6), and paragraph 4 of Annex III (reservation concerning application of Article 5.2 whether or not the importer so requests) of the Agreement are special provisions available to developing country Members. This document presents information on the invocation of these special provisions by developin