. /.RESTRICTEDWORLD TRADE
ORGANIZATIONG/VAL/W/92
14 December 2001
(01-6341)
Committee on Customs Valuation Original:  English
TECHNICAL ASSISTANCE NEEDS FOR EFFECTIVE IMPLEMENTATION
OF THE WTO AGREEMENT ON CUSTOMS VALUATION
Communication from the Philippines
The following communication from the Philippines' Bureau of Customs (BOC) has been
received on 28 November 2001.
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As foreshadowed at the meeting of the Committee on Customs Valuation on
25 October 2001, attached is the Philippine submission on the above-cited subject.
An early implementation of these technical assistance needs as soon as an appropriate
partner/collaborator is identified would demonstrate to the Philippines authorities that indeed
technical assistance is being put at the heart of the WTO.
_______________G/VAL/W/92
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Technical Assistance Requirements for the Effective Implementation
of the WTO Agreement on Customs Valuation
1. Development of Communication Linkages
a) Exchange of information with other interested organizations so that we may have access to
databases on prices and commercial fraud
b) Exchange of information on imports and exports of goods with other customs administrations
for enforcement purposes
c) Development of a customs enforcement network
2. Training in the Area of Commercial Fraud so that BOC personnel will be able to develop
expertise in the following areas:
a) Intelligence collection and analysis
b) Price analysisc) Analysis on relationship of parties concerned
d) Development databases
e) Typical transactions in each market/industrial sector
f) Knowledge in commodities and international trade
g) Risk indicators.
i) Passengers
ii) Cargo
h) Types of commercial fraud: risk indicators
i) Valuation Fraud
j) Data verification procedures (contract of sales, distribution agreements)
3. Training on the Valuation of Specific Commodities/Transactionsa) Second hand equipment
b) Computer software, musical recordings, movies, etc.
c) Imports through internet transactions
4. Post-Entry Audit
a) Procedures
b) Organizational set-up of an Audit Unit
c) Development of database
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