Decisions taken by the Committee on Customs Valuation

List of Decisions taken by the Committee on Customs Valuation

1.1 French translation of the term "copyrights" in the Interpretative Note to Article 8.1 (c) of the Agreement. (Adopted, 1st meeting, 13 January 1981)

2.1 Meaning of the word "undertaken" used in Article 8.1 (b) (iv) of the Agreement. (Adopted, 6th meeting , 3 March 1983)

3.1 Treatment of interest charges in the Customs value of imported goods. (Adopted, 9th meeting, 26 April 1984)

4.1 Valuation of carrier media bearing software for data processing equipment. (Adopted, 10th meeting, 24 September 1984)

5.1 Terms in Article 8.1 (b) (iv): Development. (Adopted, 12th Meeting, 9-10May 1985)

6.1 Cases where Customs administrations have reasons to doubt the truth or accuracy of the declared value. (Adopted, 1st meeting of WTO Valuation Committee, 12 May 1995)

7.1 Minimum values and imports by sole agents, sole distributors and sole concessionaires. (Adopted, 1st meeting of WTO Valuation Committee, 12 May 1995)

LIST_OF_ADVISORY_OPINIONS

1.1 The concept of "sale" in the Agreement. (Adopted, 2nd Session, 2 October 1981, 27.960)

2.1 Acceptability of a price below prevailing market prices for identical goods. (Adopted, 2nd Session, 2 October 1981, 27.960)

3.1 Meaning of "are distinguished" in the Interpretative Note to Article 1 of the Agreement : duties and taxes of the country of importation. (Adopted, 2nd Session, 2 October 1981, 27.960)

4.1 Royalties and licence fees under Article 8.1 (c) of the Agreement. (Adopted, 2nd Session, 2 October 1981, 27.960)

4.2 Ditto. (Adopted, 3rd Session, 23 March 1982, 28.560)

4.3 Ditto. (Adopted, 2nd Session, 2 October 1981, 27.960)

4.4 Ditto. (Adopted, 3rd Session, 23 March 1982, 28.560)

4.5 Ditto. (Adopted, 3rd Session, 23 March 1982, 28.560)

4.6 Ditto. (Adopted, 5th Session, 11 March 1983, 29.960)

4.7 Ditto. (Adopted, 26th Session, 8 October 1993, 38.480)

4.8 Ditto. (Adopted, 26th Session, 8 October 1993, 38.480)

4.9 Ditto. (Adopted, 26th Session, 8 October 1993, 38.480)

4.10 Ditto. (Adopted, 26th Session, 8 October 1993, 38.480)

4.11 Ditto. (Adopted, 26th Session, 8 October 1993, 38.480)

4.12 Ditto. (Adopted, 26th Session, 8 October 1993, 38.480)

4.13 Ditto. (Adopted, 26th Session, 8 October 1993, 38.480)

4.14 Ditto. (Adopted, 22th Session, 7 April 2006, VT0499)

5.1 Treatment of cash discount under the Agreement. (Adopted, 3rd Session, 23 March 1982, 28.560)

5.2 Ditto. (Adopted, 3rd Session, 23 March 1982, 28.560)

5.3 Ditto. (Adopted, 3rd Session, 23 March 1982, 28.560)

6.1 Treatment of barter or compensation deals under the Agreement. (Adopted, 3rd Session, 23 March 1982, 28.560)

7.1 Acceptability of test values under Article 1.2 (b) (i) of the Agreement. (Adopted, 3rd Session, 23 March 1982, 28.560)

8.1 Treatment under the Agreement of credits in respect of earlier transactions. (Adopted, 3rd Session, 23 March 1982, 28.560)

9.1 Treatment of anti-dumping and countervailing duties when applying the deductive method. (Adopted, 4th Session, 24 September 1982, 29.260)

10.1 Treatment of fraudulent documents. (Adopted, 6th Session, 16 September 1983, 30.480)

11.1 Treatment of inadvertent errors and of incomplete documentation. (Adopted, 7th Session, 2 March 1984, 31.460)

12.1 Flexible application of Article 7 of the Agreement. (Adopted, 6th Session, 16 September 1983, 30.480)

12.2 Hierarchical order in applying Article 7. (Adopted, 6th Session, 16 September 1983, 30.480)

12.3 Use of data from foreign sources in applying Article 7. (Adopted, 6th Session, 16 September 1983, 30.480)

13.1 Scope of the word "insurance" under Article 8.2 (c) of the Agreement. (Adopted, 6th Session, 16 September 1983, 30.480)

14.1 Meaning of the expression "sold for export to the country of importation". (Adopted 9th Session, 8 March 1985, 32.350)
(Six examples added, 11th Session, 7 March 1986, 33.180)

15.1 Treatment of quantity discounts. (Adopted, 12th Session, 10 October 1986, 33.590)

16.1 Treatment of a situation where the sale or price is subject to some condition or consideration for which a value can be determined with respect to the goods being valued. (Adopted, 15th Session, 17 March 1988, 34.628)

17.1 Scope and implication of Article 11 of the Agreement. (Adopted, 15th Session, 17 March 1988, 34.628)

18.1 Implications of Article 13 of the Agreement. (Adopted, 15th Session, 17 March 1988, 34.628)

19.1 Application of Article 17 of the Agreement and paragraph 6 of Annex III. (Adopted, 15th Session, 17 March 1988, 34.628)

20.1 Conversion of currency in cases where the contract provides for a fixed rate of exchange. (Adopted, 17th Session, 17 March 1989, 35.250)
(4 examples adopted, 18th Session, 21 November 1989, 35.650)

21.1 Interpretation of the expression "partners in business" in Article 15.4 (b). (Adopted, 2nd Session, 8 March 1996, 40.210)

LIST OF COMMENTARIES

1.1 Identical or similar goods for the purpose of the Agreement. (Adopted, 3rd Session, 23 March 1982, 28.560)

2.1 Goods subject to export subsidies or bounties. (Adopted, 3rd Session, 23 March 1982, 28.560)
(Amended and approved, 6th Session, 1 May 1998, 42.359)

3.1 Goods sold at dumping prices. (Adopted, 3rd Session, 23 March 1982, 28.560)

4.1 Price review clauses. (Adopted, 3rd Session, 23 March 1982, 28.560)

5.1 Goods returned after temporary exportation for manufacturing, processing or repair. (Adopted, 5th Session, 11 March 1983, 29.960)

6.1 Treatment of split shipments under Article 1 of the Agreement. (Adopted, 6th Session, 16 September 1983, 30.480)

7.1 Treatment of storage and related expenses under the provisions of Article 1. (Adopted, 6th Session, 16 September 1983, 30.480)

8.1 Treatment of package deals. (Adopted, 7th Session, 2 March 1984, 31.460)

9.1 Treatment of costs of activities taking place in the country of importation. (Adopted, 8th Session, 5 October 1984, 31.900)

10.1 Adjustment for difference in commercial level and in quantity under Article 1.2 (b) and Articles 2 and 3 of the Agreement. (Adopted, 8th Session, 5 October 1984, 31.900)

11.1 Treatment of tie-in sales. (Adopted, 9th Session, 8 March 1985, 32.350)

12.1 Meaning of the term "restrictions" in Article 1.1 (a) (iii). (Adopted, 10th Session, 4 October 1985, 32.940)

13.1 Application of the decision on the valuation of carrier media bearing software for data processing equipment. (Adopted, 14th Session, 8 October 1987, 34.380)

14.1 Application of Article 1, paragraph 2. (Adopted, 18th Session, 21 November 1989, 35.650)

15.1 Application of deductive value method. (Adopted, 18th Session, 21 November 1989, 35.650)

16.1 Activities undertaken by the buyer on his own account after purchase of the goods but before importation. (Adopted, 20th Session, 12 October 1990, 36.280)

17.1 Buying commissions. (Adopted, 20th Session, 12 October 1990, 36.280)

18.1 Relationship between Articles 8.1 (b) (ii) and 8.1 (b) (iv). (Adopted, 24th Session, 23 October 1992, 37.860)

19.1 Meaning of the expression "right to reproduce the imported goods" within the meaning of the Interpretative Note to Article 8.1 (c). (Adopted, 28th Session, 7 October 1994, 39.000)

20.1 Warranty charges. (Adopted, 7th Session, 9 October 1998, 42.620)

21.1 Cost of transportation : Free on board system of valuation.(Adopted, 7th Session, 9 October 1998, 42.620)

22.1 Meaning of the expression “sold for export to the country of importation” in a series of sales (Adopted, 24th Session, 27 April 2007, VT0564)

23.1 Examination of the expression "circumstances surrounding the sale" under Article 1.2 (a) in relation to the use of transfer pricing studies

24.1 Determination of the Value of an Assist under Article 8.1(b) of the Agreement

25.1 Third Party Royalties and License Fees

LIST OF EXPLANATORY NOTES

1.1 Time element in relation to Articles 1, 2 and 3 of the Agreement. (Adopted, 2nd Session, 2 October 1981, 27.960)
(Text inserted as paragraphs 12 and 13, 7th Session, 2 March 1984, 31.460)
(Text inserted as paragraphs 6, 7 and 8, 7th Session, 2 March 1984, 31.460)

2.1 Commissions and brokerage in the context of Article 8 of the Agreement. (Adopted, 3rd Session, 23 March 1982, 28.560)

3.1 Goods not in accordance with contract. (Adopted, 3rd Session, 23 March 1982, 28.560)

4.1 Consideration of relationship under Article 15.5, read in conjunction with Article 15.4. (Adopted, 10th Session, 4 October 1985, 32.940)
(A revised Explanatory Note 4.1 adopted, 6th Session, 1 May 1998. 42.359)

5.1 Confirming commissions. (Adopted, 23rd Session, 20 March 1992, 37.420)

6.1 Distinction between the term "maintenance" in the Note to Article 1 and the term "warranty". (Adopted, 1st Session, 6 October 1995, 39.790)

LIST OF CASE STUDIES

1.1 Report on a case study with special reference to Article 8.1 (b) : engineering, development, artwork, etc. (Adopted, 3rd Session, 23 March 1982, 28.560)

2.1 Application of Article 8.1 (d) of the Agreement. (Adopted, 5th Session, 11 March 1983, 29.960)

2.2 Treatment of proceeds under Article 8.1 (d). (Adopted, 5th Session, 11 March 1983, 29.960)

3.1 Restrictions and conditions in Article 1. (Adopted, 9th Session, 8 March 1985, 32.350)

4.1 Treatment of rented or leased goods. (Adopted, 12th Session, 10 October 1986, 33.590)

5.1 Application of Article 8.1 (b). (Adopted, 18th Session, 21 November 1989, 35.650)

5.2 Application of Article 8.1 (b). (Adopted, 18th Session, 21 November 1989, 35.650)

6.1 Insurance premiums for warranty. (Adopted, 20th Session, 12 October 1990, 36.280)

7.1 Application of the price actually paid or payable. (Adopted, 26th Session, 8 October 1993, 38.480)

8.1 Application of Article 8.1. (Adopted, 28th Session, 7 October 1994, 39.000)

8.2 Application of Article 8.1. (Adopted, 28th Session, 7 October 1994, 39.000)

9.1 Sole agents, sole distributors and sole concessionaires. (Adopted, 1st Session, 6 October 1995, 39.790)

10.1 Application of Article 1.2. (Adopted, 3rd Session, 4 October 1996, 40.710)

11.1 Application of Article 15.4. (e) – related party transactions. (Adopted, 8th Session, 1 April 1999, VT0034)

12.1 Application of Article 1 of the Valuation Agreement for goods sold for export at prices below their cost of production. (Adopted, 11th Session,3 November 2000, VT0164)

13.1 Application of Decision 6.1 of the Committee on CustomsValuation. (Adopted, 13th Session, 19 October 2001, VT0225)

LIST OF STUDIES

1.1 Treatment of used motor vehicles. (Adopted, 4th Session, 24 September 1982, 29.260)

- Supplement to Study 1.1. (Adopted, 29th Session, 17 March 1995, 39.390)

2.1 Treatment of rented or leased goods (Adopted, 11th Session, 7 March 1986, 33.180)