Committee on Customs Valuation - Report (2020) of the Committee on Customs Valuation to the Council for Trade in Goods
作者:Committee on Customs Valuation



1.     Background

1.1.  The Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (the Agreement) entered into force on 1 January 1995. This report covers the period from 26 October 2019 to 19 October 2020 and addresses the work undertaken by the Committee on Customs Valuation (the Committee) in respect of the objectives of the Agreement. These are: to provide greater uniformity and certainty in the implementation of the provisions of Article VII of the GATT 1994; to establish a fair, uniform and neutral system for the valuation of goods for customs purposes that precludes the use of arbitrary or fictitious customs values; to ensure that the basis for valuation of goods for customs purposes should, to the greatest extent possible, be the transaction value of the goods being valued; and to secure additional benefits for the international trade of developing countries.

1.2.      During the period under review, the Committee held one informal meeting on 4 June 2020 to discuss continuation of the work of the Committee during the short to medium term period in light of the COVID-19 pandemic. The Committee agreed to postpone the meeting scheduled for 9 July 2020 until the Autumn of 2020 and to continue its work through written procedures until then. The Committee thus held one formal meeting on 19 October 2020 (G/VAL/M/70)[1], chaired by Mr Carlos GUEVARA (Ecuador) who was elected on 27 July 2020.

1.3.  Participation in the Committee is open to all WTO Members. In addition, Governments granted observer status by the WTO General Council attended Committee meetings as observers. At the April 1997 meeting, the Committee granted observer status to those organizations which until then had observer status on an ad hoc basis, namely UNCTAD and the WCO, as well as to the ACP and the IADB. The Committee took note of the fact that the World Bank and the IMF had observer status by virtue of the Agreements between these organizations and the WTO.

1.4.  The Committee's rules of procedure, which were approved by the Council for Trade in Goods, are contained in document G/L/146.

[1] To be issued.