WORLD TRADE
ORGANIZATIONG/VAL/28
6 June 2000
(00-2219)
Committee on Customs Valuation
RESERVATION BY MYANMAR UNDER P ARAGRAPH 1 OF ANNEX III OF THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
Decision
TAKING NOTE of the Government of Myanmar’s request under Paragraph 1 of Annex III of
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
in the application of the provisions of that Agreement;
RECOGNIZING that on 1 January 1995 , Myanmar 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 years from the date of entry into force of the
Agreement on 1 January 1995, and was therefore schedule d to apply the provisions of that Agreement
by 1 January 2000;
CONSIDERING that Myanmar has already made substantial efforts to implement the
provisions of the WTO Agreement on Customs Valuation;
CONSIDERING also that Myanmar has received technical assistance and has a continuing
interest in taking advantage of technical assistance in support of implementation and application ofthe WTO Agreement on Customs Valuation;
NOTING Myanmar’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also Myanmar’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Myanmar’s authorities have established a detailed work programme
1, involving
the relevant ministries and agency, to enable the elaboration and approval of its legislation and thecompletion of its domestic administrative and legal procedures, including training, dissemination of
information, and other actions, for implementing and applying the WTO Agreement on Customs
Valuation;
NOTING that Myanmar, in regard of paragraph 2 of Annex III of the WTO Agreement on
Customs Valuation, Myanmar does not currently value goods on the basis of officially established
minimum values;
NOTING also Myanmar’s intention not to apply minimum values to any products after the
expiration of the requested period of delay;
                                                     
1Attachment 1 – Work ProgrammeG/VAL/28
Page 2
NOTING that the Central Bank of Myanmar will continue to publish, in a timely manner, the
official rate of exchange to be used for the conversion of currency for the determination of customs
values;
NOTING  that Myanmar will implement and apply by 1 January 2001 Paragraph 2 of the
Decision on the Valuation of Carrier Media Bearing Software for Data Processing Equipment2;
NOTING, that the Government of Myanmar does not use or plan to use preshipment
inspection services for purposes of customs valuation;
RECOGNIZING Myanmar’s indication that this would be a single request for an extension to
delay its implementation of the WTO Agreement on Customs Valuation;
Members, acting pursuant to the provisions of paragraph 1 of Annex III of 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, Myanmar may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not
extending beyond 1 January 2002.
2. The Government of Myanmar shall report during each formal meeting of the Committee on
Customs Valuation during period of the extension on the progress in fulfilling the work
program in Attachment I and the status of its implementation of the WTO Agreement on
Customs Valuation under the terms and conditions of this Decision.
3. This Decision shall not prejudice the rights and obligations of Myanmar under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on Customs
Valuation.
                                                     
2G/VAL/5.G/VAL/28
Page 3ATTACHMENT 1
Myanmar's work programme
Period 2000-2002
Two-year plan
(Implementation of Article VII of the GATT 1994)
OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS GOALS RESPONSIBILITY
National Task
ForceSet up National Task
Force2000
April/MayMore efficient and effective to implement the
Agreement by establishing a national-level taskforce (NTF)Establish the NTF Cabinet MFR
Physical
infrastructureCustoms Valuation
structure2000 June
to 2002
January-  Enlargement of the personnel strength of the
whole administration extending 1,200 persons
-  Require to extend the establishment of
Valuation Units at the regional and local level
-  Require to establish the Post-Clearance Section
-  Expansion of the computer system to all pointsof the networkNew structure
Complete
utilization of
computer
resourcesCabinet MFR
MCD
Cabinet MFR
MCD
Overseas training Training of trainers,
instructors2000 to
2002
January-  Send to foreign training and seminars
-  Conduct the WTO Valuation Training Courses100% of strength WTO, WCO,
ASEAN, NTF, MCD
Domestic training Training of Post-
Clearance Auditors
Training of AssessorsTraining of Computer2000 to
2002
January-  Establishment of a schedule of training
programmes for officials and other government
officials who may be involved in valuation work-  Conduct accounting and auditing training
courses
-  Improve the auditing of customs administration
functionsNTF, MCD
NTF, MCD, AGO
Public awareness Public awareness of WTO
Customs Valuation
Agreement2000 June
to 2002
JanuaryEducating private sector (workshop, seminar,
short courses)Private sector
voluntary
compliance with
customs lawNTF, MFR, UNFCCI
Valuation Database Compilation of Valuation
Database2000 April
to 2001
December-  For risk assessment
-  Prevention of valuation fraud
-  To use single valuation systemDatabase for
valuationMFR, MOCG/VAL/28
Page 4OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS GOALS RESPONSIBILITY
Legislation Updating national
customs legislation2001
December
Organizational restructuring
ACTIVITIES 2000 2001
Extend the valuation units 4 4
Post-clearance sections/units 4 4
Upgrading of the computer system (total 250) 50 computers and hardware 50 computers and hardware
Training
ACTIVITIES 2000 2001 RESPONSIBILITY
Overseas training 15 15 WTO, WCO, ASEAN
Domestic training basic course 3 3 MCD
Advanced course 3 3
Workshop 2 2
Seminar 2 2
Post-Clearance auditors 1 1 MFR, AGO, MCD
Public awareness
ACTIVITIES 2000 2001 RESPONSIBILITY
Private sector workshop 2 2 MFR, MCD
Seminar 2 2 UNFCCI
Course 2 2
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