The WTO Customs Valuation Agreement aims to establish a fair, uniform and neutral system for the valuation of goods for customs purposes. The special and differential (SDT) provisions refer to extensions of implementation periods, reservations to maintain a system of minimum values, and technical assistance. They are contained in Article 20 and Annex III of the Agreement, which do not specifically refer to LDCs.
The 2001 Doha Ministerial Decision on Implementation-related Issues and Concerns urged the Council for Trade in Goods to give positive consideration to requests that may be made by LDC members under paragraphs 1 & 2 of Annex III of the Customs Valuation Agreement. Between 2000 and 2006, the WTO Secretariat kept a record of the notification and reporting requirements of the Members that had been granted extensions of the delay for the application of the Agreement or reservations to maintain a system of minimum values. By 2006, all such extensions and reservations had expired.
There are currently no LDC-specific provisions in the CVA. A G90 proposal would establish, for LDCs, that minimum values for customs valuation purposes be used for 10% of tariff lines in cases where the accuracy of declared values cannot be established (WTO/EIF, 2020).
The Doha Ministerial Decision on Implementation-related Issues and Concerns also urges, in connection with the Customs Valuation Agreement, the Council for Trade in Goods to give positive consideration to requests made by LDC members under Article IX.3 of the WTO Agreement and to take into consideration the particular circumstances of LDCs when setting the terms & conditions including time-frames.
- WTO Legal Texts
- WTO Committee on Customs Valuation, “Notifications and Reporting Requirements for Developing Country Members in Accordance with Decisions Adopted by the Committee Pursuant to Paragraphs 1 or 2 of Annex III of the Agreement, Note by the Secretariat“, G/VAL/W/76/Add.11, 10 April 2006.
- Twenty-Third Annual Review of the implementation and operation of the agreement on implementation of article VII of the General Agreement on tariffs and trade 1994 (G/L/1198), 8 November 2017
- WTO Customs Valuation Gateway