WORLD TRADE
ORGANIZATIONG/VAL/N/3/BGR/1
27 January 2000
(00-0329)
Committee on Customs Valuation Original:  English
NOTIFICATIONS UNDER THE DECISIONS A.3 AND A.4 CONCERNING THE
INTERPRETATION OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
BULGARIA
The following communication, dated 17 January 2000, has been received from the Permanent
Mission of the Republic of Bulgaria.
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Pursuant to the Decision of the Committee on Customs Valuation on the treatment of interest
charges in the customs value of imported goods (G/VAL/5 para. A.3 - adopted by The WTO
Committee on 12 May 1995), the Permanent Mission of the Republic of Bulgaria hereby notifies the
Committee on Customs Valuation that Bulgaria first applied the Decision on the basis of paragraph 7of Article 1 of Regulation of the Council of Ministers No. 39 of 8 March 1996 on the determination of
customs value of goods, imported in the Republic of Bulgaria (distributed in document
G/VAL/N/1/BGR/1 of 2 April 1997).
The above Regulation was repealed on 1 January 1999.  The relevant provisions for the
application of the Decision are now contained in Article 39.6 of the Customs Act (published in State
Gazette No. 15 of 1998).
Pursuant to the Decision of the Committee on Customs Valuation on the valuation of carrier
media bearing software for data processing equi pment (G/VAL/5 para. A.4 - adopted by the WTO
Committee on 12 May 1995), the Permanent Mission of the Republic of Bulgaria hereby notifies the
Committee on Customs Valuation that Bulgaria applies the practice referred to in paragraph 2 of theDecision.
The Decision was first applied on the basis of Article 8 of Regulation of the Council of
Ministers No. 39 of 8 March 1996 on the determination of customs value of goods, imported in the
Republic of Bulgaria (distributed in document G/VAL/N/1/BGR/1 of 2 April 1997).  This Regulationwas repealed on 1 January 1999.
The relevant provisions for the application of the Decision are now contained in Article 40 of
the Customs act (published in State Gazette No. 15 of 1998) and Article 88 of the Implementing
Regulation of the Customs Act of 1998 (published in State Gazette No. 149 of 1998).
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