WORLD TRADE
ORGANIZATIONG/VAL/W/102
25 September 2002
(02-5146)
Committee on Customs Valuation Original:  English
IMPLEMENTATION OF DOHA MINISTERIAL DECISION
CONCERNING EXCHANGE OF INFORMATION UNDER
THE CUSTOMS VALUATION AGREEMENT
The following communication, dated 24 September 2002, has been received from the
Permanent Mission of India.
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Introduction
The Ministerial Conference at Doha attached the utmost importance to Implementation
related issues and concerns raised by members and accordingly determined to find appropriate
solutions to them.  Recognizing the importance of proposals made in the context of the Agreement on
the Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, for a
multilateral arrangement for exchange of information on Customs value, the Ministerial Conference at
Doha, inter alia , decided as follows:
“8.3  Underlines the importance of strengthening cooperation between the customs
administration of Members in the prevention of customs fraud.  In this regard, it is agreed
that, further to the 1994 Ministerial Decision Regarding Cases Where CustomsAdministration Have Reasons to Doubt the Trut h of Accuracy of the Declared Value, when
the customs administration of an importing Member has reasonable grounds to doubt the truth
or accuracy of the declared value, it may seek assistance from the customs administration of
an exporting Member on the value of the good concerned.  In such cases, the exporting
Member shall offer cooperation and assistance, consistent with its domestic laws andprocedures, including furnishing information on the export value of the good concerned.  Any
information provided in this context shall be treated in accordance with Article 10 of the
Customs Valuation Agreement.  Furthermore, re cognizing the legitimate concerns expressed
by the customs administrations of several importing Members on the accuracy of the declared
value, the Committee on Customs Valuation is dire cted to identify and assess practical means
to address such concerns including the exchange of information on export values and to report
to the General Council by the end of 2002 at the latest.”
2. It is important to keep in mind that this decision emanated after a lengthy process of
consideration of implementation related issues and thus it is imperative that a workable solution to thesame is found.  This paper intends to address the practical aspects concerning the implementation of
the above decision, in particular, the format and procedure for exchange of information.G/VAL/W/102
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Format
3. The format for exchange of information on Customs Valuation should provide certain
essential elements, namely, details concerning the merchandise to identify the transaction, the nature
of information to be sought by the requesting administration, the time frame for furnishing theinformation, confidentiality of the information and the safeguards.
(i) Details concerning the merchandise : These details should normally indicate the full
particulars of the importer, supplier (exporter) and the broker/ agent, description and HS
classification of goods, quantity imported, the shipment details and container identification
particulars, port of shipment, invoice particulars, declared value, etc.
(ii) Nature of information to be sought: This in the normal course would be the export value
declared / accepted in the country of export for the identified merchandise. In certain cases,
additional information such as the quantity exported may be needed. Verification of the
authenticity of certain documents presented for valuation purposes may also be involved in
some cases. The requesting country should also indicate the purpose for which the
information is sought (e.g., investigation, judicial proceedings, etc.)
(iii) Time frame:  It is desirable to lay down a reasonable time limit for furnishing information so
that the requesting country is assured of a response. Suitable mechanism may have to be
devised to ensure that the time limit is adhered to.
(iv) Confidentiality: The decision stipulates that the information furnished should be treated as
confidential in accordance with Article 10 of the Agreement. However, in cases where it isrequired to disclose the information in judi cial proceedings, necessary permission for that
purpose should also be provided, if sought by the requesting administration.
(v) Safeguards:  The decision indicates that the exchange of information should be consistent with
the laws and procedures of the exporting country.  While this condition should be fully
respected, it would be desirable to have some safeguards to ensure that immunity fromproviding the information is not claimed as a matter of routine. The Member country claiming
the benefit should indicate the requirement of the relevant domestic laws and procedures for
supplying the information and the modalities to be adopted therefor.
4. It would be desirable to devise a standard fo rmat for exchange of information incorporating
the above elements.  A proposed format is enclosed  as an Annex, which is largely aligned with the
WCO Data Model.
Procedure
5. The procedure would involve the channel of communication between the importing country
and the exporting country for the exchange of required information.  The channel of communication
should be simple, fast and effective and should also be capable of being monitored.  One option couldbe identifying nodal agencies or contact points in the Customs organization of each Member country
for exchange of information through direct communi cation.  This would have the advantage of direct
contact between the Customs Administrations and would also cut out any delays.  However, a
monitoring mechanism will have to be devised to ensure compliance.
6. It is evident that the exchange of information on Customs valuation and related matters has to
necessarily involve the Customs authorities of the Member countries concerned.  The advice of WCOG/VAL/W/102
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Technical Committee on Customs Valuation could be obtained before finalising the format and the
procedure.
Monitoring mechanism
7. The Committee on Customs Valuation (CCV) should monitor the
implementation of this Decision. Therefore it would be appropriate to establish a system of
annual reporting by Members to CCV.  The reporting system should indicate the number of requests
made to other Members for exchange of information;  the number of cases where response was
received/not received;  the number of cases where request for information was not acceded to by the
exporting Member;  and the reasons thereof.
Conclusion
8. India welcomes additional suggestions from Members’ for devising an appropriate procedure
for operationalising the above proposals concerning implementation of the Doha Ministerial Decision
on Customs Valuation.G/VAL/W/102
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ANNEX
FORMAT FOR EXCHANGE OF INFORMATION UNDER
WTO CUSTOMS VALUATION AGREEMENT
(Paragraph 8.3 of Implementation Related Issues And Concerns)
Decision of 14 November 2001
1. Part A: Details to be furnished by the Requesting Administration
1. Name and address of the Importer :
2. Name and Address of the Exporter :3. Country of Origin                                                  :4. Name and Address of the Broker/Agent :
5. Description of the Merchandise :
6. Brand / Model / Specification :7. HS Code :8. Quantity as per invoice :9. Port and Country of Shipment :
10. Airway Bill No. / Bill of Lading No. and Date :
11. Port of Import :12. Container Number :13. Invoice Number and Date :14. Unique Consignment Reference Number             :15. Invoice value & Currency :
16. Terms of Invoice (e.g.,FOB / CIF / CI / CF) :
17. Adjustments declared under Article 8(1) of CVA :18. Total Declared value & Currency :PS: Please enclose clear copies of (i ) Invoice and (ii) Bill of Lading/AWB
2. Part B: Information sought by the Requesting Administration
1. Export price declared and the currency              :G/VAL/W/102
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2. Terms of invoice (e.g. FOB / CIF/ CI/ CF) :
3. Quantity exported :
4. Other, please specify :
5. Purpose for which information is required :
Name and Seal of the authorized official (Requesting Administration)
3. Part C: Information provided by the Requested Administration
1. Requested information is furnished below:
2. The above information  may be disclosed in judicial proceedings
3. The Domestic laws and Procedures (copy enclosed) require that the following modalities be
followed for obtaining the information sought at Sr. No(s) ….. of Part B above.
Name and Seal of the authorized official (Requested Administration)
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