NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON IMPLEMENTATION
OF ARTICLE VII OF THE GENERAL AGREEMENT
ON TARIFFS AND TRADE 1994

Replies from the Solomon Islands to questions posed by
the United States in document G/VAL/W/375

Solomon Islands

The following communication, dated 23 May 2024, is being circulated at the request of the delegation of the Solomon Islands.

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Question 1

What is the objective for the amendments notified in document G/VAL/N/1/SLB/1/Add.1 that make allowance for "any other prescribed circumstances", and "any other prescribed matter" in Articles 8, 10, 11, and 13? What is the basis in the WTO Customs Valuation Agreement (CVA) for these provisions?

Response

We see this as unclear and will be reviewed in that context and taken into account when drafting our New Customs Law and Valuation Regulations.

Question 2

Article 15(2)(e) of the CVA provides that goods produced by a different person shall be taken into account only when there are no identical goods or similar goods produced by the same person as the goods being valued. It appears that Article 15(2)(e) of the CVA is implemented for identical goods in Article 8(2) of the Customs Valuation Act of 2009, but not for similar goods in Article 9. Will the Solomon Islands amend Article 9 of the Customs Valuation Act of 2009 to include a provision similar to Article 8(2) in Article 9 to account for the application of Article 15(2)(e) to similar goods?

Response

To be reflected in the New Customs Law and Valuation Regulations.

Question 3

In document G/VAL/W/366, the Solomon Islands very helpfully answered US questions regarding the Customs Valuation Act of 2009 notified in document G/VAL/N/1/SLB/1. The Solomon Islands' response to question 4 on computed value under Article 12 of the Customs Valuation Act of 2009 indicates that Article 12(2)(e) incorporates CVA Article 8(1)(d). However, Article 6 of the CVA only provides for the elements contained in CVA Article 8(2) to be added when the computed valuation method is used. Will the Solomon Islands amend Article 12 of the Customs Valuation Act of 2009 to eliminate Article 12(2)(e)?

Response

To be reviewed and removed when drafting our New Customs Law and Valuation Regulations.

Question 4

Please explain which provision in the Solomon Islands customs valuation legislation provides for confidentiality of information as provided under CVA Article 10?

Response

Noted that provision for confidentially of information under CVA article 10 is not provided under the current Solomon Islands customs valuation Act. This will be reflected in the new draft customs legislation. However, this provision is reflected under the Public Service General Orders 210 (2) which states:

"Copies of correspondence which has passed between Ministries or between members of the public and Ministries must not be communicated to any member of the public without the prior approval of the Responsible Officer."

Improper use of official information is listed as "Serious Misconduct" in the Solomon Islands Professional Integrity and Code of Conduct.

Confidentiality of information is addressed specifically and succinctly in the Customs Bill currently being drafted.

Question 5

Please explain which provision in the Solomon Islands customs valuation legislation provides for a right of appeal, without penalty, as provided under CVA Article 11?

Response

Noted the right of appeal is not provided for under the Solomon Islands Customs Valuation Act. This will be reflected in the current draft customs legislation.

Question 6

Please explain which provision in the Solomon Islands customs valuation legislation allows for an importer to withdraw goods from customs before a final determination of customs value is made if the importer provides sufficient guarantee, as provided under CVA Article 13?

Response

Noted Article 13 of the CVA is not provided for in the Solomon Islands customs valuation Act.

However, Sect. 119 of the Customs & Excise Act states:

"The Comptroller may permit any goods to be taken out of any warehouse or customs area without payment of duty…, and with such security …, or the payment of the duties due thereon, as he may direct or require; …."

The Customs Rules provide for alterations after submission of documents (Rule 6) and for further particulars to be provided for the proper valuation and account of goods (Rule 36). The Customs Bill and Regulations currently being drafted will address this more clearly.

Question 7

When can we expect the Solomon Islands to submit its responses to the Checklist of Issues found in the Annex to the Decisions of the Committee on Customs Valuation in G/VAL/5?

Response

Solomon Islands Customs can expect to provide responses by 2024 as the work on the draft Solomon Islands customs legislation is under review. The Customs Valuation Act 2009 will be consolidated to the Customs main Act in the new Customs draft bill.

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