Committee on Customs Valuation - Information on implementation and administration of the Agreement on Customs Valuation - Checklist of issues - Paraguay




The following communication, dated 6 May 2021, is being circulated at the request of the delegation of Paraguay.





The delegation of Paraguay hereby submits the following answers to the questions contained in checklist of issues.


1.     Questions concerning Article 1:

(a)   Sales between related persons:

(i)  Are sales between related persons subject to special provisions?

There are no special provisions. The provisions established in Articles 1.1(d) and 1.2(a) and (b) of the WTO Agreement on Customs Valuation apply.


(ii)    Is the fact of intercompany prices prima facie considered as grounds for regarding the respective prices as being influenced?

No, only the provisions established in the Agreement apply, that is to say, where it is presumed that the relationship on prices is being influenced, the circumstances surrounding the sale will be examined or test values will be applied.


(iii)   What is the provision for giving the communication of the aforementioned grounds in writing if the importer so requests? (Article 1.2(a)).

There are domestic regulations (DNA Resolution No. 40/2016)


(iv) How has Article 1.2(b) been implemented?

In accordance with the WTO Agreement on Customs Valuation, and Decree No. 13721/01 establishing supplementary regulations to Laws Nos 260/93 and 444/94 and repealing Decree No. 7403/95.



(b)   Price of lost or damaged goods:

Are there any special provisions or practical arrangements concerning the valuation of lost or damaged goods?

Practical arrangements are made, and experts are consulted to carry out the relevant valuations.


2.      How has the provision of Article 4 to allow the importer an option to reverse the order of application of Articles 5 and 6 been implemented?

To date, no importers have requested the reversal of the order of application of Articles 5 and 6.


3.     How has Article 5.2 been implemented?

This Article has not been implemented as no requests to do so have been made by importers to date.


4.     How has Article 6.2 been implemented?

No goods have been valued using the method established in Article 6, and therefore, this Article has not been implemented.


5.     Questions concerning Article 7:

(a)    What provisions have been made for making value determinations to Article 7?

There are domestic regulations (DNA Resolution No. 40/2016).


(b)    What is the provision for informing the importer of the customs value determined under Article 7?

There are domestic regulations (DNA Resolution No. 40/2016).


(c)   Are the prohibitions found in Article 7.2 delineated?

Yes, they have been delineated (DNA Resolution No. 40/2016).


6.      How have the options found in Article 8.2 been handled? In the case of f.o.b. application, are ex-factory prices accepted?

Paraguay determines the customs value on a c.i.f. border basis, in accordance with the following provisions:


DEC/CMC/MERCOSUR/No. 13/07 – Article 5; and


Decree No. 13.721/01 – Article 9.


7.     Where is the rate of exchange published, as required by Article 9.1?

Article 21 of Decree 13.721/01 establishes that the rate of exchange will be provided daily by the Central Bank of Paraguay and published on the website of the National Customs Directorate under the heading "Exchange rates" (Cotización de Monedas).