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

Cabo Verde

The following communication, dated 9 May 2025, is being circulated at the request of the delegation of Cabo Verde.

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Question 4

Question 4 of the Checklist of Issues covers Article 6.2 of the Customs Valuation Agreement (CVA). Cabo Verde's response refers to provisions in the Customs Code and Regulations that do not reflect the text of CVA Article 6.2. How does Cabo Verde implement CVA Article 6.2 and could the implementing measure be identified, and if not already, notified to the WTO?

Response

Cabo Verde's national legislation does not include an express provision for the application of Article 6.2 of the Customs Valuation Agreement.

That Article was given effect under the Cabo Verdean legal system through the integration of and reference to the whole text of the Agreement in the Customs Code approved by Legislative Decree No. 4/2010, of 3 June (Article 255, No. 2) and the Customs Code implementing regulations approved by Decree-Law No. 23/2014, of 14 April (Article 34).

These provisions stipulate that the customs value is determined in strict accordance with the Agreement on Implementation of Article VII of the GATT 1994 and its Interpretative Notes. That being so, in the absence of express provisions on this requirement under the Agreement, the Agreement applies automatically.

In addition, the aforementioned principle is underpinned by the Constitution of the Republic, which states in Article 12 that duly ratified and binding international agreements are directly applicable in the Cabo Verdean legal order upon ratification and publication, and take precedence over all legislative and regulatory acts not of constitutional rank.

This is the case of the Agreement administered by the WTO, which has been transposed into the Cabo Verdean legal order and applies automatically.

Question 9

Cabo Verde's responses to question 9 of the Checklist of Issues, regarding appeal of valuation determinations, clarifies that administrative appeal is available for determinations of customs value. Does Cabo Verde also provide for a right of appeal to a judicial authority?

Response

Differences between the Customs administration and importers regarding the customs valuation determinations may be subject to an administrative appeal, set out in the Customs Code and its implementing regulations referred to as Contentieux Technique (Technical Disputes).

The decision of the Technical Council may be appealed before the Tax and Customs Tribunal pursuant to Articles 42 and 636 of the Customs Code, Article 133 of the General Tax Code approved by Law No. 47/VIII/2013 of 20 December, the Tax Procedures Code, and the Organic Law of the Tax and Customs Tribunal.

The decision of the Customs Tribunal may be appealed to the Supreme Court of Justice under the conditions laid down in Article 42 of the Customs Code and the Organic Law of the Customs Tribunal.

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