Analysis, statistics, publications, downloads, links, etc

WTO ANALYTICAL INDEX: CUSTOMS VALUATION AGREEMENT

Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Customs Valuation Agreement)

150pxls.gif (76 bytes)
The texts reproduced here do not have the legal standing of the original documents which are entrusted and kept at the WTO Secretariat in Geneva.

> General
> General Introductory Commentary
> Article 1
> Article 2
> Article 3
> Article 4
> Article 5
> Article 6
> Article 7
> Article 8
> Article 9
> Article 10
> Article 11
> Article 12
> Article 13
> Article 14
> Article 15
> Article 16
> Article 17
> Article 18
> Article 19
> Article 20
> Article 21
> Article 22
> Article 23
> Article 24
> Annex I
> Annex II
> Annex III

 

> Analytical Index main page


Table of contents    back to top

I. General    back to top

A. Concept of Customs Valuation
B. Standard of Review

1. Claims under Articles 1.1 and 1.2(a)

2. Claims under Article 7.1

C. Sequential Nature of the Valuation Methods in Articles 1 Through 7


II. General Introductory Commentary    back to top

A. Text of General Introductory Commentary
B. Interpretation and Application of the General Introductory Commentary

1. General

(a) Adoption of the decisions of the Tokyo Round Committee

(b) Implementation of the Customs Valuation Agreement

2. Transaction value as the primary basis for customs value


III. Article 1    back to top  

A. Text of Article 1
B
. Text of Interpretative Note to Article 1
C
. Interpretation and Application of Article 1

1. Valuation of carrier media bearing software for data-processing equipment

2. Article 1.1

3. Article 1.2(a)

(a) Obligation to “examine” the circumstances of sale in a related-party transaction to determine the acceptability of the transaction value as the customs value of imported goods

(b) Obligation to communicate grounds for rejecting declared transaction values


IV. Article 2    back to top

A. Text of Article 2
B
. Text of Interpretative Note to Article 2
C. Interpretation and Application of Article 2


V. Article 3    back to top

A. Text of Article 3
B
. Text of Interpretative Note to Article 3
C
. Interpretation and Application of Article 3


VI. Article 4    back to top

A. Text of Article 4
B
. Interpretation and Application of Article 4


VII. Article 5    back to top

A. Text of Article 5
B
. Text of Interpretative Note to Article 5
C
. Interpretation and Application of Article 5

1. Article 5.1

2. Article 5.2


VIII. Article 6    back to top

A. Text of Article 6
B
. Text of Interpretative Note to Article 6
C
. Interpretation and Application of Article 6


IX. Article 7    back to top

A. Text of Article 7
B
. Text of Interpretative Note to Article 7
C
. Interpretation and Application of Article 7

1. Article 7.1

(a) Condition for using a valuation method under Article 7

(b) Application of the deductive valuation method under Article 7.1

(i) Procedural aspects

(ii) Substantive aspects — deductions in general and deductibility of sales allowances, provincial taxes and transportation costs under the principles of Article 5.1

2. Article 7.2

(a) General

(b) Paragraph (b)

(c) Paragraph (f)

3. Article 7.3


X. Article 8    back to top

A. Text of Article 8
B
. Text of Interpretative Note to Article 8
C
. Interpretation and Application of Article 8

1. Treatment of interest charges in the customs value of imported goods

2. Article 8.1(b)(iv)


XI. Article 9    back to top

A. Text of Article 9
B.
Text of Interpretative Note to Article 9
C.
Interpretation And Application of Article 9


XII. Article 10    back to top

A. Text of Article 10
B
. Interpretation and Application of Article 10


XIII. Article 11    back to top

A. Text of Article 11
B
. Text of Interpretative Note to Article 11
C
. Interpretation and Application of Article 11


XIV. Article 12    back to top

A. Text of Article 12
B
. Interpretation and Application of Article 12


XV. Article 13    back to top

A. Text of Article 13
B
. Interpretation and Application of Article 13


XVI. Article 14    back to top

A. Text of Article 14
B
. Interpretation and Application of Article 14


XVII. Article 15    back to top

A. Text of Article 15
B
. Text of Interpretative Note to Article 15
C
. Interpretation and Application of Article 15


XVIII. Article 16    back to top

A. Text of Article 16
B
. Interpretation and Application of Article 16

1. Nature, scope and extent of explanation to be provided under Article 16

2. Form and timing of explanation to be provided under Article 16

3. Explanations to be provided under Articles 1.2(a) and 16


XIX. Article 17    back to top

A. Text of Article 17
B
. Interpretation and Application of Article 17


XX. Article 18    back to top

A. Text of Article 18
B
. Interpretation and Application of Article 18

1. Observer status

2. Rules of procedure

3. Monitoring of the Agreement on Preshipment Inspection


XXI. Article 19    back to top

A. Text of Article 19
B
. Interpretation and Application of Article 19

1. Articles of the Customs Valuation Agreement invoked in panel and Appellate Body proceedings


XXII. Article 20    back to top

A. Text of Article 20
B
. Interpretation and Application of Article 20

1. General

2. Article 20.1

3. Article 20.2

4. Article 20.3

5. Annex III


XXIII. Article 21    back to top

A. Text of Article 21
B
. Interpretation and Application of Article 21


XXIV. Article 22    back to top

A. Text of Article 22
B
. Interpretation and Application of Article 22

1. Notification

2. Checklist of Issues


XXV. Article 23    back to top

A. Text of Article 23
B
. Interpretation and Application of Article 23


XXVI. Article 24    back to top

A. Text of Article 24
B
. Interpretation and Application of Article 24


XXVII. Annex I    back to top

A. Text of Annex I
B
. Interpretation and Application of Annex I


XXVIII. Annex II    back to top

A. Text of Annex II
B
. Interpretation and Application of Annex II


XXIX. Annex III    back to top

A. Text of Annex III
B
. Interpretation and Application of Annex III

1. Paragraph 1

2. Paragraph 2

3. Paragraph 3

4. Paragraph 4

5. Paragraph 6

150pxls.gif (76 bytes)