NOTIFICATION UNDER DECISION A.4 CONCERNING THE INTERPRETATION
OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994

NOTIFICATION OF VALUATION OF CARRIER MEDIA

South Africa

The following communication, dated 31 October 2014, is being circulated at the request of the delegation of South Africa.

_______________

With reference to the Decision of the Committee on Customs Valuation on the Valuation of Carrier Media Bearing Software for Data Processing Equipment, we hereby inform the Committee, that the provisions of paragraph 2 are contained in the External Directive:  Valuation of Imports published on the SARS website which states the following:

"In the valuation of recorded computer programmes classified in tariff headings 8523 only the cost or value of the carrier medium of which the data or instruction are recorded must be taken into account.  The Customs value shall not, therefore, include the cost or value of the data or instructions, the so-called intellectual value, provided that this is separately distinguished from the cost or the value of the carrier medium on the invoice."

__________