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Committee on Customs Valuation - Information on the application of the Decisions on the treatment of interest charges in the customs value of imported goods and on the valuation of carrier media bearing software for data processing equipment - Note by the Secretariat - Revision

WTO Secretariat
2025/10/31
已被閱讀 2次
G/VAL/W/5/Rev.42

GVALW5R42.pdf

INFORMATION ON THE APPLICATION OF THE DECISIONS ON THE TREATMENT

OF INTEREST CHARGES IN THE CUSTOMS VALUE OF IMPORTED GOODS

AND ON THE VALUATION OF CARRIER MEDIA BEARING SOFTWARE

FOR DATA PROCESSING EQUIPMENT

NOTE BY THE SECRETARIAT [1]

Revision

1. The Decision on the Treatment of Interest Charges in the Customs Value of Imported Goods adopted by the Committee (_G/VAL/5) requires each Member to notify the Committee of the date from which it will apply the Decision. The Decision on the Valuation of Carrier Media Bearing Software for Data Processing Equipment adopted by the Committee (_G/VAL/5) requires those Members adopting the practice referred to in paragraph 2 of the Decision to notify the Committee of the date of its application. This document provides the list of notifications received from Members pursuant to these provisions.

Member Decision on	Interest Charges[2] (date from which applied)	Decision on Carrier Media Bearing Software² Applying Paragraph 2	Information on Other Practices
1._ Albania	_G/VAL/N/3/ALB/1 (8 September 2000)	_G/VAL/N/3/ALB/1
2._ Argentina	_VAL/2/Rev.2/Add.4 _VAL/1/Add.22 (25 June 1987)		_VAL/2/Rev.2/Add.4
3._ Armenia		_G/VAL/N/3/ARM/1
4._ Australia	_VAL/9 (30 November 1981)		_VAL/11
5._ Bahrain, Kingdom of	G/VAL/N/BHR/2 (25 May 2017)	_G/VAL/N/3/BHR/1
6._ Bolivia, Plurinational State of	_G/VAL/N/3/BOL/1 (2003)
7._ Brazil	_G/VAL/N/3/BRA/1 (1 March 1998)	_G/VAL/N/3/BRA/1
8._ Brunei Darussalam	_G/VAL/N/3/BRN/1 (Does not apply the Decision)		_G/VAL/N/3/BRN/1
9._ Cabo Verde	_G/VAL/N/3/CPV/1 (1 September 2010)	_G/VAL/N/3/CPV/2
10._ Cambodia	_G/VAL/N/3/KHM/1 (22 May 2008)		_G/VAL/N/3/KHM/2
11._ Cameroon	G/VAL/N/3/CMR/1 (23/01/2025)	G/VAL/N/3/CMR/2
12._ Canada	_VAL/9/Add.5 _VAL/1/Add.17/Suppl.1 (1 January 1985)	_VAL/11/Add.4 _VAL/1/Add.17/Suppl.2
13._ Chile	_G/VAL/N/3/CHL/2 (14 March 2006)	_G/VAL/N/3/CHL/1
14._ China	_G/VAL/N/3/CHN/1 (11 December 2003)	_G/VAL/N/3/CHN/1
15._ Colombia	_G/VAL/N/3/COL/2 (31 December 1993)	_G/VAL/N/3/COL/1 _G/VAL/N/3/COL/1/Rev.1
16._ Congo	G/VAL/N/3/COG/1 (2020)	G/VAL/N/3/COG/2
17._ Costa Rica	_G/VAL/N/3/CRI/1 (5 September 2000)
18._ Cuba	_G/VAL/N/3/CUB/1 (2 November 2000)	_G/VAL/N/3/CUB/1
19._ Dominican Republic	_G/VAL/N/3/DOM/1 1 July 2001	_G/VAL/N/3/DOM/2
20._ Ecuador	_G/VAL/N/3/ECU/1 + _G/VAL/N/3/ECU/1/Corr.1 (30 October 1992)
21._ Egypt	G/VAL/N/3/EGY/1 (2006)
22._ El Salvador	_G/VAL/N/3/SLV/1 (2004)	_G/VAL/N/3/SLV/2
23._ European Union	_VAL/9/Add.6 _VAL/1/Add.2/Suppl.7 (1 March 1985)	_VAL/11/Add.5 _VAL/1/Add.2/Suppl.7
24._ Guatemala	_G/VAL/N/3/GTM/1 (28 July 2004)	_G/VAL/N/3/GTM/2
25._ Honduras	_G/VAL/N/3/HND/1 (25 April 2008)	_G/VAL/N/3/HND/2
26._ Hong Kong, China	_VAL/9 (No date indicated)[3]		_VAL/11
27._ India	_G/VAL/N/3/1 17 June 1997	_G/VAL/N/3/2
28._ Indonesia	_G/VAL/N/3/IDN/1 (No date indicated)[4] G/VAL/N/3/IDN/1/Rev.1 (1 January 2020)		G/VAL/N/3/IDN/2
29._ Israel	_G/VAL/N/3/ISR/1 (1 January 1998)	_G/VAL/N/3/ISR/1
30._ Japan	_VAL/9 (1 January 1981)	_VAL/11/Add.3
31._ Jordan	_G/VAL/N/3/JOR/1 (1 August 2000)	_G/VAL/N/3/JOR/1
32._ Kazakhstan	_G/VAL/N/3/KAZ/2 (23 October 2015)	_G/VAL/N/3/KAZ/1
33._ Kenya	_G/VAL/N/3/KEN/1 (1 January 2000)	_G/VAL/N/3/KEN/1
34._ Korea, Rep. of	_VAL/2/Rev.2/Add.1 (No date indicated)		_VAL/2/Rev.2/Add.1
35._ Kyrgyz Republic	_G/VAL/N/3/KGZ/1 (3 September 1998)	_G/VAL/N/3/KGZ/1
36._ Lesotho	_VAL/2/Rev.2/Add.2 (1983)		_VAL/2/Rev.2/Add.2
37._ Liechtenstein	_G/VAL/N/3/LIE/1 (Not applicable)		_G/VAL/N/3/LIE/1
38._ Macao, China	_G/VAL/N/2/MAC/1^{^[5]}	_G/VAL/N/3/MAC/2⁵
39._ Maldives	_G/VAL/N/3/MDV/1 20 September 2011	_G/VAL/N/3/MDV/2 (Does not apply paragraph 2 of the Decision)
40._ Malawi	_G/VAL/N/3/MWI/1 (31 December 2014)
41._ Malaysia	_G/VAL/N/3/MYS/1 (1 January 2000)	_G/VAL/N/3/MYS/2
42._ Mexico	_VAL/2/Rev.2/Add.8 (No date indicated)		_VAL/2/Rev.2/Add.8
43._ Moldova, Rep. of	_G/VAL/N/3/MDA/1 (27 October 2000)	_G/VAL/N/3/MDA/2
44._ Mongolia	G/VAL/N/3/MNG/1 (2012)		G/VAL/N/3/MNG/2
45._ Montenegro	_G/VAL/N/3/MNE/1 (1 April 2003)	_G/VAL/N/3/MNE/2
46._ Myanmar	_G/VAL/N/3/MMR/2 (13 September 2017)		_G/VAL/N/3/MMR/1
47._ Nepal			G/VAL/N/3/NPL/1
48._ New Zealand	_VAL/9 _VAL/1/Add.12/Suppl.1 (1 July 1984)	_VAL/M/17, para. 32
49._ Nicaragua	_G/VAL/N/3/NIC/1 14 June 2002		_G/VAL/N/3/NIC/2
50._ North Macedonia	_G/VAL/N/3/MKD/1 (1 April 2000)	_G/VAL/N/3/MKD/1
51._ Norway	_VAL/9/Add.2 _VAL/1/Add.11/Suppl.2 (12 October 1982)		_VAL/M/10 para. 12
52._ Oman	_G/VAL/N/3/OMN/1 (9 November 2000)	_G/VAL/N/3/OMN/1
53._ Panama	_G/VAL/N/3/PAN/1 (20 October 1997)	_G/VAL/N/3/PAN/1
54._ Peru		_G/VAL/N/3/PER/1 _G/VAL/N/3/PER/2
55._ Philippines	_G/VAL/N/3/PHL/2 (Not applicable)	_G/VAL/N/3/PHL/1/Rev.1	_G/VAL/N/3/PHL/1
56._ Russian Federation	_G/VAL/N/3/RUS/1 (18 July 2004)	_G/VAL/N/3/RUS/1 _G/VAL/N/3/RUS/1/Rev.1
57._ Saint Kitts and Nevis	G/VAL/N/3/KNA/1 (28 July1992)		G/VAL/N/3/KNA/2
58._ Saudi Arabia, Kingdom of	_G/VAL/N/3/SAU/1 (11 December 2005)	_G/VAL/N/3/SAU/1
59._ Senegal	_G/VAL/N/3/SEN/1 (2 July 2001)	G/VAL/N/3/SEN/2
60._ Seychelles		_G/VAL/N/3/SYC/1
61._ Singapore	_G/VAL/N/3/SGP/1 (No date indicated)[6]	_G/VAL/N/3/SGP/1	_G/VAL/N/3/SGP/1
62._ Solomon Islands	_G/VAL/N/3/SLB/1 (28 August 2009)
63._ South Africa	_VAL/9/Add.1 (1 July 1983)	_VAL/11 _G/VAL/N/3/ZAF/1
64._ Sri Lanka	_G/VAL/N/3/LKA/2 (2 January 2012)	_G/VAL/N/3/LKA/1
65._ Switzerland	_G/VAL/N/3/CHE/1 (Not applicable)		_G/VAL/N/3/CHE/1
66._ Chinese Taipei	_G/VAL/N/3/TPKM/1 (3 May 1999)	_G/VAL/N/3/TPKM/1
67._ Tanzania	_G/VAL/N/3/TZA/1 (1 January 2001)	_G/VAL/N/3/TZA/1
68._ Thailand	_G/VAL/N/3/THA/1 (8 September 2004)
69._ Tonga	_G/VAL/N/3/TON/1 (1 February 2008)
70._ Trinidad and Tobago	_G/VAL/N/3/TTO/2 (1 January 1991)		_G/VAL/N/3/TTO/1
71._ Türkiye	_G/VAL/N/3/TUR/1 (February 2000)	_G/VAL/N/3/TUR/1
72._ Ukraine	_G/VAL/N/3/UKR/1 (20 March 2006)	_G/VAL/N/3/UKR/1
73._ United Kingdom	_G/VAL/N/3/GBR/2 (1 January 2021)	_G/VAL/N/3/GBR/1
74._ United States of America	_VAL/9/Add.6 _VAL/1/Add.1/Suppl.4 (25 April 1985)	_VAL/11/Add.5 _VAL/1/Add.1/Suppl.5
75._ Uruguay	_G/VAL/N/3/URY/2 (19 November 2008)	_G/VAL/N/3/URY/1
76._ Viet Nam	_G/VAL/N/3/VNM/1 (25 March 2015)		_G/VAL/N/3/VNM/2
77._ Zimbabwe	_VAL/2/Rev.2/Add.5 (No date indicated)		_VAL/2/Rev.2/Add.5

__________

[1] This document has been prepared under the Secretariat's own responsibility and is without prejudice to the positions of Members or to their rights and obligations under the WTO.

[2] The table reflects the situation as of the date of circulation of this report. Documents beginning with "VAL" refer to GATT documents that were issued under the Tokyo Round Committee on Customs Valuation.

[3] Hong Kong, China notified that it does not levy customs duties. Therefore, it has no laws, regulations, or administrative procedures for valuing goods for customs purposes.

[4] Indonesia's notification makes reference to Article 4(2)d of the Director General of Customs Decree No.KEP-81/BC/1999.

[5] Macao, China notified that it does not levy customs duties. Therefore, it has no laws, regulations, or administrative procedures for valuing goods for customs purposes.

[6] Singapore indicated that it will apply the Decision "on the same day when the Customs (Valuation) (Import Duty) Regulations come into operation".

Committee on Customs Valuation - Information on the application of the Decisions on the treatment of interest charges in the customs value of imported goods and on the valuation of carrier media bearing software for data processing equipment - Note by the Secretariat - Revision

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