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

Questions from the United States to Cabo Verde
regarding document _G/VAL/N/2/CPV/1

Cabo Verde

The following communication, dated 30 April 2025, is being circulated at the request of the delegation of the United States.

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The United States would again like to thank Cabo Verde for notifying its responses to the Checklist of Issues contained in document _G/VAL/N/2/CPV/1. The United States submitted initial questions in _G/VAL/Q/CPV/1, but now poses an additional question. The United States requests a reply in writing to the additional question below. The numbering below refers to the numbered questions in the Checklist of Issues.

Question 1(a)(iii): Question 1(a)(iii) of the Checklist of Issues covers Article 1.2(a) of the Customs Valuation Agreement (CVA). Cabo Verde indicates in its response that the procedures under Article 49 of the Regulations implement the commitments in CVA Article 1.2(a).

However, upon review of the Regulation, it appears Article 47 addresses examination of the circumstances of the sale when the buyer and seller are related. (Article 49 appears instead to address the Committee Decision Regarding Cases where Customs Administrations have Reasons to Doubt the Truth or Accuracy of the Declared Value.)

While Article 47(3) provides the importer with the opportunity to demonstrate criterion values in accordance with CVA Article 1.2(b), it does not appear to provide the importer with a "reasonable opportunity to respond" in accordance with CVA Article 1.2(a). How does Cabo Verde implement this commitment under CVA Article 1.2(a)?

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