thirtieth annual review of the implementation and operation
of the agreement on implementation of article vii of
the general agreement on tariffs and trade 1994

Article 23 of the Agreement provides that "the Committee shall review annually the implementation and operation of this Agreement taking into account the objectives thereof". The main objectives of the Agreement are those listed in the General Introductory Commentary. The annual review of the Committee should cover the implementation and operation of the Agreement in the light of its objectives and specific obligations.

At its meeting of 11 December 2024, the Committee on Customs Valuation conducted the 30^th annual review of the implementation and operation of the Agreement.

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The contents of this document are as follows:

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I.         MEMBERS' DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER STATUS. 2

(a)      Delayed Application and Reservations. 2

(i)       Article 20.1 (delayed application of the provisions of the Agreement) 2

(ii)      Article 20.2 (delayed application of the computed value method) 2

(iii)     Annex III, paragraph 1 (extension of the five-year delay period) 2

(iv)     Annex III, paragraph 2 (reservation concerning minimum values) 3

(v)      Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 and 6) (53) 3

(vi)     Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so requests) (51) 3

(b)      Observer Governments (22) 3

(c)      Observer International Organizations (6) 4

II.       OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION.. 4

III.     MEETINGS OF THE COMMITTEE. 4

IV.      NATIONAL LEGISLATION and other notifications PRESENTED. 4

(a)      Texts of national legislation. 4

(b)      Checklist of issues. 4

(c)      Information on the application of the Committee Decisions. 5

V.        TECHNICAL ASSISTANCE. 5

VI.      ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT. 5

VII.    PRESHIPMENT INSPECTION.. 5

VIII.  REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION.. 6

IX.      CONSULTATION AND DISPUTE SETTLEMENT. 6

X.        ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS. 6

I._       MEMBERS' DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER STATUS

(a)_     Delayed Application and Reservations

1.1.  This section reflects the situation with respect to special and differential treatment provisions available for developing country Members. These provisions have been invoked as follows:

(i)_        Article 20.1 (delayed application of the provisions of the Agreement)

1.2.  No Member maintains this special and differential treatment provision.

(ii)_       Article 20.2 (delayed application of the computed value method)

1.3.  No Member maintains this special and differential treatment provision.

(iii)_      Annex III, paragraph 1 (extension of the five-year delay period)

1.4.  No Member maintains this special and differential treatment provision.

(iv)_     Annex III, paragraph 2 (reservation concerning minimum values)

1.5.  No Member maintains this special and differential treatment provision.

(v)_      Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 and 6) (53)

(vi)_     Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so requests) (51)

(b)_     Observer Governments (22)

(c)_     Observer International Organizations (6)[2]

II._     OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION

2.1.  Chairperson Mr Omar CISSE (Senegal) (elected on 5 June 2023) and Mr Sergio PRIETO LÓPEZ (Spain) (elected on 31 May 2024).

III._   MEETINGS OF THE COMMITTEE

3.1.      During the period under review, the Committee held two formal meetings: on 23 May 2024 (_G/VAL/M/77), chaired by Mr Omar CISSE (Senegal) and on 11 December 2024 (_G/VAL/M/78)[3], chaired by Mr Sergio PRIETO LÓPEZ (Spain).

IV._    NATIONAL LEGISLATION and other notifications PRESENTED

(a)_     Texts of national legislation

4.1.  Article 22 of the Agreement requires each Member to inform the Committee of any changes in its laws and regulations relevant to the Agreement, and in the administration of such laws and regulations. At its first meeting, on 12 May 1995, the Committee agreed on procedures for the notification of national legislation (_G/VAL/M/1, paragraphs 29-35, 71 and 72). Paragraph (i) of the "Decision on Notification and circulation of national legislation in accordance with Article 22 of the Agreement"^[4] requires Members to submit the complete texts of their national legislation (laws, regulations, etc.) on customs valuation in one of the three official WTO languages.

4.2.   The status of these notifications is contained in document _G/VAL/W/232/Rev.19. During the period under review, notifications pertaining to national customs legislation were received from Cabo Verde, Congo, Gabon, Maldives, Mauritania, Moldova, Mongolia, Nigeria, Papua New Guinea, Saint Kitts and Nevis, Senegal, Seychelles and Ukraine.

4.3.  At the meeting of 23 May 2024, the Committee concluded reviews of the customs valuation legislation of four Members (Brazil, Mongolia (legislation), Norway, and Philippines).

4.4.  At the meeting of 11 December 2024, the Committee concluded reviews of the customs valuation legislation of two Members (the Plurinational State of Bolivia and Iceland). The Committee agreed to revert at the next meeting to the examination of the legislations of the following 32 Members: Afghanistan; Belize; Benin; Botswana; Burundi; Cabo Verde; Cambodia; Colombia; Congo; Gabon; the Gambia; Guinea; India; Malawi; Maldives; Mauritania; Moldova; Mongolia (revised legislation); Namibia; Nigeria; Papua New Guinea; Paraguay; Russian Federation; Saint Kitts and Nevis; Senegal; Seychelles; Solomon Islands; Sri Lanka; Togo; Ukraine; the United Arab Emirates and Vanuatu.

(b)_     Checklist of issues

4.5.  At its first meeting, on 12 May 1995, the Committee agreed on procedures for the submission of replies to a checklist of issues (_G/VAL/M/1, paragraphs 36-39). The checklist of issues is contained in _G/VAL/5.

4.6.  The status of the checklist of issues notifications is contained in document _G/VAL/W/232/Rev.19. During the period under review checklists of issues were received from Cabo Verde, Gabon, Maldives, Mongolia, Papua New Guinea, Saint Kitts and Nevis, Senegal and Seychelles.

(c)_     Information on the application of the Committee Decisions

4.7.  At its first meeting on 12 May 1995, the Committee adopted Decisions which had been previously adopted by the Tokyo Round Committee. These Decisions are reproduced in document _G/VAL/5. The Committee also adopted Decisions that were referred by the Ministers at Marrakesh to the Committee. The texts of the Decisions are contained in document _G/VAL/1.

4.8.  Notifications on the application of the Decision on the Treatment of Interest Charges in the Customs Value of Imported Goods and of paragraph 2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing Equipment (_G/VAL/5) were summarized by the Secretariat in document _G/VAL/W/5/Rev.39. During the period under review, notifications pertaining to these decisions were received from the Kingdom of Bahrain, Cabo Verde, Dominican Republic, Honduras, Maldives, Myanmar, and Seychelles.

V._      TECHNICAL ASSISTANCE

5.1.  During the period under review, the Committee took note that technical assistance in the area of customs valuation was incorporated into the WTO-wide technical assistance programme, and that the 2024-2025 biennial technical assistance plan (_WT/COMTD/W/273 and _WT/COMTD/W/273/Corr.1 was currently being implemented.

5.2.  During the period under review, the Committee took note of information compiled by the WCO Technical Committee on Customs Valuation in _G/VAL/8/Add.47 and _G/VAL/8/Add.48 concerning technical assistance activities carried out by the WCO and its Members.

5.3.  The WTO Secretariat organized a workshop from 22-24 May to assist developing and LDC Members with notifications relating to their customs valuation legislation and checklist of issues. The workshop consisted of training and hands-on exercises in English and French to assist capital‑based customs officials from a total of 26 Members to prepare these notifications. Workshop participants also had the opportunity to attend and participate in the Committee meeting of 23 May. Subsequent to the workshop, 16 Members submitted a total of 30 notifications, 15 of which have been circulated to the Membership. The remaining notifications continue to be reviewed.

VI._    ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT

6.1.  There were no specific trade concerns raised during the period under review.

VII._  PRESHIPMENT INSPECTION

7.1.  During the period under review, the Committee took note of information on the status of the notifications which had been received on preshipment inspection which is summarized in document _G/PSI/N/1/Rev.7. The Committee also took note of statements made under the agenda item of questions and responses relating to preshipment inspection notifications by Indonesia and Saint Lucia. The Committee took note of the latest reports by the Testing, Inspection and Certification Industry Council (TIC Council) concerning countries that use preshipment inspection services which were circulated in documents _G/VAL/W/63/Rev.32 and _G/VAL/W/63/Rev.33.

7.2.  At its meeting of 23 May 2024, the Committee heard a presentation from the Secretariat on a recommendation from the External Auditors regarding a separate dispute function required by the PSI Agreement, which resulted in the establishment of a review mechanism known as the Independent Entity following a decision by the General Council in 1995 (document _WT/L/125/Rev.1). The Independent Entity has access to funds for the operation of a review, if so requested by Members.[5] The External Auditors' recommendation related to the management of the fund. Subsequent to the meeting, the Chair engaged in consultations with interested Members regarding the matter. At the meeting of 11 December, the Chair reported on his consultations and the Committee agreed to revert to the issue at the next meeting.

7.3.  During the period under review, the Committee also undertook and concluded the sixth triennial review of the PSI Agreement, adopting the report by the Chairperson (_G/L/1555).

VIII._          REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION

8.1.  The representative of the WCO presented reports on the work of the Technical Committee on Customs Valuation (TCCV) at its 58^th[6] and 59^th[7] sessions, which took place from 15-19 April 2024 and 14-18 October 2024, respectively.

IX._    CONSULTATION AND DISPUTE SETTLEMENT

9.1.  During the period under review, there were no requests for consultations involving either the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Agreement on Customs Valuation) or the Agreement on Preshipment Inspection.

X._      ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS

10.1. The Annual Report to the Council for Trade in Goods was adopted by the Committee in accordance with the requirements of Article 23 of the Agreement (_G/L/1554).

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