Notifications under Article 22 of AGREEMENT ON IMPLEMENTATION
OF ARTICLE VII OF THE GENERAL AGREEMENT
ON TARIFFS AND TRADE 1994

Question from Canada to the Philippines

Philippines

The following communication, dated 24 April 2025, is being circulated at the request of the delegation of Canada.

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Question

Could the Philippines please explain the use of its Enhanced Value Reference Information System in determining the customs value of imported goods, including how it ensures that its use is consistent with the requirements for the application of the valuation methods set out in the Customs Valuation Agreement? In particular, with respect to the requirements set out in Article 1 and Decision 6.1, as well as the statements in the General Introductory Commentary that recognize the need for a fair, uniform and neutral system for valuation that precludes the use of arbitrary or fictitious customs values and indicate that the transaction value method should be used to the greatest extent possible.

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