WORLD TRADE
ORGANIZATIONG/VAL/38
18 January 2001
(01-0260)
Committee on Customs Valuation
COMMUNICATION FROM B URUNDI CONCERNI NG ANNEX III,
PARAGRAPH 1, TO THE AGREEMENT ON IMPLEMENTATION
OF ARTICLE VII OF THE GENERAL AGREEMENT
ON TARIFFS AND TRADE 1994
Decision
The following Decision concerning the reserve by Burundi under paragraph 1 of Annex III of
the Agreement was adopted by the Committee on Customs Valuation on 29 November 20001.
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TAKING NOTE of the Government of Burundi's request under paragraph 1 of Annex III to
the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade 1994
("WTO Agreement on Customs Valuation"), done at Marrakesh on 15 April 1994, to extend its delay
for application of the provisions of that Agreement;
RECOGNIZING that, on 23 July 1995, Burundi became a contracting party to the WTO
Agreement on Customs Valuation and invoked paragra ph 1 of Article 20 of that Agreement to delay
application of its provisions for a period of five and a half years as of 1 January 1995, the date of
entry into force of the Agreement, and was therefore scheduled to apply the provisions of that
Agreement by 23 July;
CONSIDERING that Burundi has made substantial efforts to implement the provisions of the
WTO Agreement on Customs Valuation;
CONSIDERING also that Burundi has not received technical assistance in support of the
implementation and application of the WTO Agreement on Customs Valuation, but has an interest in
taking advantage of such technical assistance;
NOTING Burundi's objective of ensuring the effective implementation and administration of
the WTO Agreement on Customs Valuation;
NOTING also Burundi's long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING that Burundi's authorities have established a detailed work programme involving
the relevant ministries and agency to enable the elaboration and approval of its legislation and the
completion of its domestic administrative and legal procedures, including training, dissemination of
information and other actions, for implementing and applying the WTO Agreement on CustomsValuation;
NOTING that Burundi, in regard to paragraph 2 of Annex III to the WTO Agreement on
Customs Valuation, currently values goods on the basis of officially established minimum values only
for the goods identified in Annex 2;
                                                     
1 See document G/VAL/M/17 to be issued.G/VAL/38
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NOTING also Burundi's intention not to apply such minimum values to additional products
during the requested extension in the delay of its application of the WTO Agreement on Customs
Valuation and Burundi's current intention not to apply such minimum values to any products after the
expiry of the requested extension of the period of delay;
NOTING that the Government of Burundi undert akes to apply, as of 1 August 2002, the
Decision on the Valuation of Carrier Media Bearing Software for Data-Processing Equipment;
NOTING furthermore Burundi's intention, should it decide to continue to use preshipment
inspection after implementing the WTO Agreement on Customs Valuation, to limit the use of
preshipment inspection services in the area of customs valuation to post-entry risk assessmentprocedures, and to establish a Government mechanism to address expeditiously any problems
exporters from other countries might encounter with preshipment inspection services;
RECOGNIZING Burundi's indication that this would be a single request for an extension to
delay its implementation of the WTO Agreement on Customs Valuation, except for unforeseencircumstances;
Members, acting pursuant to the provisions of paragraph 1 of Annex III to the WTO
Agreement on Customs Valuation,
DECIDE in view of the exceptional circumstances set out above, that:
1. Subject to the terms and conditions set out hereunder, Burundi may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not extending
beyond 1 August 2002.
2. The Government of Burundi will, by 1 March 2001, publish and make publicly available, in
accordance with Article X of the General Agreement on Tariffs and Trade 1994, the basis, criteria and
other relevant information for determining the minimum values for the products listed in Annex 2.
3. The Government of Burundi will publish and make publicly available, in accordance with
Article X of the General Agreement on Tariffs and Trade 1994, any amendments or changes to the
above-mentioned basis, criteria and other relevant information 60 days before implementing such
changes and will not apply such changes to importa tions entering its customs territory prior to the
completion of the 60-day notification period.
4. Before 1 October 2001 and 1 April 2002, the Government of Burundi shall submit a report on
progress in fulfilling the work programme in Annex 1 and the status of its implementation of the
WTO Agreement on Customs Valuation under the terms and conditions of this Decision.
5. This Decision shall not prejudice the rights and obligations of Burundi under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on Customs
Valuation.G/VAL/38
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ANNEX 1
PROGRAMME OF PREPARATION/IMPLEMENTATION OF THE AGREEMENT
REPUBLIC OF BURUNDI
Activities 2001 2002
1 2 3   4 1 2 3   4
Timetable
- Information about the WTO Agreement on Customs Valuation
addressed to national economic partners (Government, chamber of
commerce and industry, trade unions, consumers' associations):
taxable base, exchange rate applicable, rights and duties ofimporters, right of customs authorities to question the accuracy of
information, responsibility of transitional committees, settlement of
disputes …
- Evaluation of the impact of implementation of the Agreement on
Customs Valuation on the domestic economy (fiscal earnings,
domestic prices … ).
- First joint WTO/WCO assistance.
- Preparation of new customs legislation (draft law, comparison of
the draft law with regional COMESA, ECCAS agreements,
discussion with national economic partners).
- Adoption of the law by the National Assembly.
- Training of customs agents and information about the law
addressed to economic operators.
- Second joint WTO/WCO assistance.
- Enactment of regulatory texts.
- Application of the WTO Agreement on Customs Valuation.G/VAL/38
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ANNEX 2
LIST OF GOODS SUBJECT TO REFERENCE VALUES
Tariff heading Description Unit
04.02.10 00 I. POWDERED MILK 24 x 199g Ctn
12 x 000g Ctn
0 x 2.599g Ctn
04.06.20 40 II. CHEESE 12 x 113g Ctn
15.11.00 00 III. VEGETABLE OILS 6 x 31 Ctn
6 x 31 Ctn
16.04.13 00 Sardines 60 x 155g Ctn
17.04.20 00 Chewing gum 20 pkts x 100 Ctn
Ctn
17.04.80 00 Sweets 40 pkts x 100 Ctn
12 pkts x 1kg. Ctn
16 pkts x 1kg. Ctn
16 pkts x 150 units
Lollipops
12 x 1kg.
10 x 100 units
Toffees 12 bags x 925g
19.01.10 00 Cérélac 24 x 400g
12 x 500g
19.02.19 00 Pasta 20 x 900g
19.05.90 00 Biscuits: 48 pkts x 70g
20.02.90 00 Tomato paste 100 x 70g
21.02.10 00 Dried yeast 72 x 125g
21.03.20 00 Tomato ketchup 24 x 340g
25.01.00 00 Table salt 20 x 700g
12 x 750g
33.06.10 00 Dentifrice 12 x 12 (25ml) Ctn
12 x 12 (50ml) Ctn
24 x 12 (25g) Ctn
12 x 12 (70g) Ctn
144 x 200g Ctn
72 x 100g Ctn
96 x 45g Ctn
24 x 74g Ctn
144 x 25ml Ctn
24 x 125ml Ctn
34.01.11.00 Dentifrices 12 x 12 (25ml)
12 x 12 (50ml)
24 x 12 (25ml)
12 x 12 (70g)
144 x 200g
72 x 100g
96 x 45g
24 x 74g
144 x 25mlG/VAL/38
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Tariff heading Description Unit
24 x 125ml
34.01.11.00 Toilet soap 72 x 80g Ctn
48 x 125g Ctn
36 x 125g Ctn
48 x 199g Ctn
34.02.10K00 Washing soap 48 x 150g Ctn
120 x 50g Ctn
72 x 100g Ctn
48 x 299g Ctn
33.04.99 B.00 Lady Gay Lotion 24 x 100ml Ctn
12 x 200ml Ctn
34.05.10 H 00 Cigars 30dz x 40g Ctn
30dz x 40g Ctn
30dz x 15ml Ctn
36dz x 15ml Ctn
12dz x 40 ml Ctn
12dz x 100ml Ctn
34.05.40.00 Vim 24 x 500g Ctn
34.08.00 00 Candles 30 pkts x 8 Ctn
72 pkts x 6 Ctn
39.08.10 00 Insecticide
                  MOSQUITO COILS 3dz Ctn
60 boxes Ctn
39.23.29 00 Bags for packaging (2,000pts) 25 x 12 x 45cm Ctn
25 kg. bags for packaging Black Ctn
15.17.10 00 Blue Band 144 x 50g Ctn
72 x 100g Ctn
40 x 250g Ctn
18 x 500g Ctn
12 x 1kg. Ctn
44.11.19 00 Unalites Unit
48.18.20 00 Paper handkerchiefs 36 pkts x 10 Ctn
48.18.30 00 Serviettes 40 pkts x 100 Ctn
33.04.99 00 Vaseline 144 x 50g Ctn
36 x 75g Ctn
84.23.81 00 Weighing machines 20kg. Unit
85.06.19 00 Electric batteries 288 units
600 units
94.01.80 00 P.V.C chairs
Ballpoint pens Unit
20 x 50 units Ctn
4,000 units Ctn
4,000 units Ctn
10,000 Ctn
24.02.20 00 Cigarettes 10,000 Ctn
28.15.11 00 Caustic soda Tonne
64.02.20 00 PVC shoes Pair
48.18.10 00 Toilet paper 100 units Ctn
73.17.00 10 Nails for plates 1 box = 50kg. CtnG/VAL/38
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Tariff heading Description Unit
73.17.00 00 Ordinary nails Tonne
48.20.20 00 Exercise books 12 files Dz
24 files Dz
36 files Dz
48 files Dz
60 files Dz
100 files Dz
63.11.30.00 Soldering rods 1 ctn = 20kg. Ctn
11.01.00 00 Wheat flour 1 bag = 50kg. Tonne
25.01.00 90 Table salt Tonne
69.07.10 00 Ceramic tiles (for walls) 1 ctn = m2Ctn
40.11.50.00 Tyres + inner tubes for bicycles Unit
35.06.10 00 Glue for wood 24 x 500ml Ctn
35.06.10 00 Glue for shoes 24 x 500ml Ctn
84.52.10 20 Sewing machines Unit
85.13.10 20 Portable lamps 16 dz Box
83.01.10 00 Padlocks 20 dz Box
83.01.30 00 Locks Dz
64.06.20 00 PVC heels Pair
72.15.90 00 Iron rods for cement Tonne
48.02.51 00 A4 copy paper 5 x 500 sheets Ctn
44.12.11 00 Triplex Unit
70.11.10 00 Electric light bulbs 100 units Ctn
82.12.20 00 Razor blades 100 x 100 pkts Ctn
82.12.10 00 Disposable razors 4 x 40 pkts Ctn
96.03.90 00 Shoe brushes 20 dz Ctn
70.13.29 00 Drinking glasses 144 units Ctn
25.23.21 00 White cement 1 bag = 50kg. Bag
35.06.10 00 Tangit glue 12 x 500 g Bag
15.13.11 00 Palm kernel oil 1 cask = 200 ltr Cask
36.05.00 00 Matches Ctn
52.08.59 00 Ordinary printed material 100% cotton 1 length = 12 yards Unit
Real Wax 1 length = 12 yards Unit
Imitation Super Wax 1 length = 12 yards Unit
Super Wax 1 length = 12 yards Unit
73.06.90 90 Square or rectangular steel tubes
(L = 6m)Width = 1.5m Tonne
                                    Details 16 x 16 x 1.5 Unit
20 x 20 x 1.5 Unit
25 x 25 x 1.5 Unit
30 x 30 x 1.5 Unit
35 x 35 x 1.5 Unit
40 x 40 x 1.5 Unit
60 x 40 x 1.5 Unit
Width = 1.5m
                                      Details 16 x 16 x 1.2 Unit
20 x 20 x 1.2 Unit
25 x 25 x 1.2 Unit
30 x 30 x 1.2 UnitG/VAL/38
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Tariff heading Description Unit
35 x 35 x 1.2 Unit
40 x 40 x 1.2 Unit
60 x 40 x 1.2 Unit
73.05.90.91 Galvanized steel pipes, L = 8m ½" class A Unit
¾"    "
1 "    class A Unit
1"       " Unit
1 ½"   " Unit
1 ¼"    " Unit
2 ½"    " Unit
21/2"   " Unit
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