. /.WORLD TRADE
ORGANIZATIONG/VAL/W/114
13 November 2002
(02-6263)
Committee on Customs Valuation Original:  Spanish
QUESTIONS TO MEXICO
The following communication, dated 4 November 2002, has been received from the
Permanent Mission of Guatemala.
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Under the agenda item "Other business", we wish to express one of Guatemala's concerns
regarding Mexico's implementation of the provisions of the Agreement on Implementation of
Article VII of the GATT 1994, and specifically the application by Mexico of estimated or referenceprices for some Guatemalan products.
Under Article 144, section XIII of Mexico's Customs Law, it is for the Department of
Treasury and Public Credit "to establish estimated prices for goods to be imported and retain them
until the guarantee referred to in Article 36, section I(e) of this Law is furnished".  The guaranteeconsists of a cash deposit in a Customs guarantee account.
● In view of the above, Guatemala woul d like to ask the following questions:
1. Has Mexico made a reservation in order to use minimum values under paragraph 2 of
Annex III of the WTO Customs Valuation Agreement?
2. Has Mexico notified to the WTO Mexican customs legislation indicating that
Mexico's Department of the Treasury and Public Credit can establish estimated prices
for imported goods?
3. If such legislation has been notified, could Mexico indicate the date and number of
the notification document.
4. What criteria does Mexico use to calculate estimated prices for imported goods?5. How is the current value established by the Department of the Treasury and Public
Credit calculated?
6. Why does Mexico not use the transaction value of imported goods subject to
estimated prices when, under Article 1 of the Customs Valuation Agreement, it is an
obligation of Members to use the transaction value as the first method for determiningthe customs value of imported goods?
7. Since Mexico rejects the use of the transaction value for the purpose of determining
the customs value of imported goods, the estimated price mechanism is turned into a
minimum value, which is officially established by resolutions issued by theG/VAL/W/114
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Department of the Treasury and Public Cr edit.  What would be the components that
differentiate minimum values from the "estimated prices" that Mexico applies?
Lastly, we request Mexico to circulate the replies to these questions.  Guatemala reserves the
right to revert to this matter whenever it deems appropriate.  We would also request Mexico torespond to our questions as soon as possible.
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