WCO provides assistance for Rwanda and Uganda on Customs valuation

08 February 2018

In two recent missions the World Customs Organization (WCO) provided technical assistance on Customs valuation for the Rwanda Revenue Authority (RRA) and Uganda Revenue Authority (URA).

From 22 to 23 January in Kigali, Rwanda, the WCO conducted a short diagnostic evaluation of RRA’s valuation control system with a view to making recommendations for strengthening the infrastructure and technical knowledge. Additionally, as part of the programme, a short Workshop was conducted from 24 to 26 January on key valuation issues such as royalties and licence fees, related party transactions and software-related issues.

From 29 to 30 January in Kampala, Uganda, the WCO conducted a short study of URA’s ASYCUDA World valuation control module, originally developed by UNCTAD. A valuation database can be a useful risk assessment tool, particularly in developing countries. Prices in a database should be derived from previously-accepted Customs declarations and may be considered alongside other risk criteria when Customs have reasons to doubt the truth or accuracy of the declared Customs value. In such cases, the importer should be given the opportunity to provide further information to Customs before a final decision is taken.

At the request of URA, a two-day Workshop was held from 31 January to 1 February on the relationship between Customs valuation and transfer pricing. Participants attended from URA’s Customs and Tax departments. As part of the Workshop, an expert from URA’s tax department gave an informative presentation on transfer pricing. Case Studies developed by the Technical Committee on Customs Valuation and some local cases were also discussed by the group. URA Customs Commissioner, Mr. D.C. KATESHUMBWA, closed the Workshop, underlining the importance of this emerging issue to both Customs and Tax departments.

In both the Rwanda and Uganda Workshops, WCO pre-accredited expert trainers from the East and Southern Africa Region participated as co-facilitators.