WORLD TRADE
ORGANIZATIONG/VAL/W/5/Rev.12
23 October 2002
(02-5801)
Committee on Customs Valuation
INFORMATION ON THE APPLICATION OF THE DECISIONS ON THE TREATMENT
OF INTEREST CHARGES IN THE CUSTOMS VALUE OF IMPORTED GOODS
AND ON THE VALUATION OF CARRIER MEDIA BEARING SOFTWARE
FOR DATA PROCESSING EQUIPMENT
Note by the Secretariat
Revision
The Decision on the Treatment of Interest Ch arges in the Customs Value of Imported Goods
adopted by the Committee (G/VAL/5) requires each Member to notify the Committee of the date from
which it will apply the Decision.  The Decision on the Valuation of Carrier Media Bearing Software forData Processing Equipment adopted by the Comm ittee (G/VAL/5) requires those Members adopting the
practice referred to in paragraph 2 of the Decision to  notify the Committee of the date of its application.
This document updates the listing of document refere nces containing the information received from
Members in pursuance of these provisions (G/V AL/W/5, Rev.1, 2, 3, and Corr.1, and Rev.4 - 11).
References for Brazil, Cuba and the Separate Cust oms Territory of Taiwan, Penghu, Kinmen and Matsu
have been added to this document.  Brazil is a pplying both Decisions since 1 March 1998;  Cuba is
applying both Decisions since 2 November 2000;  and the Separate Customs Territory of Taiwan,
Penghu, Kinmen and Matsu is applying the Deci sion on Interest Charges since 3 May 1999 and the
Decision on Carrier Media Bearing Software since 5 December 1986.
Party Decision on
Interest ChargesDecision on Carrier Media
Bearing Software
Applying Paragraph 2 Information on Other
Practices
Argentina VAL/2/Rev.2/Add.4
VAL/1/Add.22VAL/2/Rev.2/Add.4
Australia VAL/9 VAL/11
Brazil G/VAL/N/3/BRA/1 G/VAL/N/3/BRA/1
Brunei
DarussalamG/VAL/N/3/BRN/1 G/VAL/N/3/BRN/1
Bulgaria G/VAL/N/3/BGR/1 G/VAL/N/3/BGR/1
Canada VAL/9/Add.5
VAL/1/Add.17/Suppl.1VAL/11/Add.4
VAL/1/Add.17/Suppl.2
Costa Rica G/VAL/N/3/CRI/1
Croatia G/VAL/N/3/HRV/1 G/VAL/N/3/HRV/1
Cuba G/VAL/N/3/CUB/1 G/VAL/N/3/CUB/1G/VAL/W/5/Rev.12
Page 2
Party Decision on
Interest ChargesDecision on Carrier Media
Bearing Software
Applying Paragraph 2 Information on Other
Practices
Cyprus VAL/2/Rev.2/Add.7 G/VAL/N/1/CYP/1 VAL/2/Rev.2/Add.7
Czech Republic VAL/M/17, para. 24 VAL/M/17, para. 24
EEC VAL/9/Add.6
VAL/1/Add.2/Suppl.7VAL/11/Add.5
VAL/1/Add.2/Suppl.7
Estonia G/VAL/N/3/EST/1 G/VAL/N/3/EST/1
Hong Kong, China VAL/9 VAL/11
Hungary VAL/9/Add.3 VAL/11/Add.1
Japan VAL/9 VAL/11/Add.3
Jordan G/VAL/N/3/JOR/1 G/VAL/N/3/JOR/1
Kenya G/VAL/N/3/KEN/1 G/VAL/N/3/KEN/1
Korea, Rep. of VAL/2/Rev.2/Add.1 VAL/2/Rev.2/Add.1
Kyrgyz Rep G/VAL/N/3/KGZ/1 G/VAL/N/3/KGZ/1
Latvia G/VAL/N/3/LVA/1 G/VAL/N/3/LVA/1
Lesotho VAL/2/Rev.2/Add.2 VAL/2/Rev.2/Add.2
Lithuania G/VAL/N/3/LTU/1 and
Corr.1G/VAL/N/3/LTU/1 and
Corr.1
Mexico VAL/2/Rev.2/Add.8 VAL/2/Rev.2/Add.8
Moldova G/VAL/N/3/MDA/1 G/VAL/N/3/MDA/1
New Zealand VAL/9
VAL/1/Add.12/Suppl.1VAL/M/17, para. 32
Norway VAL/9/Add.2
VAL/1/Add.11/Suppl.2VAL/M/10 para. 12
Oman G/VAL/N/3/OMN/1 G/VAL/N/3/OMN/1
Panama G/VAL/N/3/PAN/1 G/VAL/N/3/PAN/1
Peru G/VAL/N/3/PER/1
Poland G/VAL/N/1/POL/2 G/VAL/N/1/POL/2
Romania VAL/9/Add.4 VAL/11/Add.2
Separate Customs
Territory of
Taiwan, Penghu,Kinmen  & MatsuG/VAL/N/3/TPKM/1 G/VAL/N/3/TPKM/1
Singapore G/VAL/N/3/SGP/1 G/VAL/N/3/SGP/1 G/VAL/N/3/SGP/1
Slovak Republic VAL/M/17, para. 24 VAL/M/17, para. 24
Slovenia, Rep. of G/VAL/N/3/SVN/1 G/VAL/N/3/SVN/1G/VAL/W/5/Rev.12
Page 3
Party Decision on
Interest ChargesDecision on Carrier Media
Bearing Software
Applying Paragraph 2 Information on Other
Practices
South Africa VAL/9/Add.1 VAL/11
United States VAL/9/Add.6
VAL/1/Add.1/Suppl.4VAL/11/Add.5
VAL/1/Add.1/Suppl.5
Zimbabwe VAL/2/Rev.2/Add.5 VAL/2/Rev.2/Add.5
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