WORLD TRADE
ORGANIZATIONG/VAL/N/2/SWZ/1
7 June 2001
(01-2802)
Committee on Customs Valuation Original:  English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE
AGREEMENT ON CUSTOMS VALUATION
Checklist of Issues
SWAZILAND
The following communication, dated 8 May 2001, has been received from the Permanent
Mission of Swaziland.
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The Permanent Mission of the Kingdom of Swaziland to the United Nations presents its
compliments to the Director-General of the World Trade Organization (WTO) and has the honour to
transmit herewith the Kingdom of Swaziland's requirements for customs valuation checklist.
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Article 1:  Sales between related persons
- Our national legislation prescribes that sales between related persons may be accepted for
customs valuation purpose subject to the requirements of the WTO Agreement to the extent
that the existing relationship does not influence the sale transactions.
- Intercompany prices are not prima facie considered as grounds for regarding the respective
prices as influenced as long as the existing relationship between the companies does not affect
the prices.
- Our Customs and Excise Act positively addresses the concerns raised under Article 2(a) of
the WTO Agreement which prescribes that, if the Customs Administration has reasons tobelieve that the information submitted by the importer reflects that there has been a
relationship existing between the buyer and seller that influenced the price actually paid or
payable for the imported goods being valued and, that the basis for suspicion of such
influence in the relationship shall be communicated  to the importer in writing if the latter so
request.
- Section 66(3) of our national legislation effectively addresses the requirements of
Article 1.2(b) of the Agreement.
Price of lost or damages goods
Our national legislation does not expressly make provision or any practical arrangements for
customs valuation in respect of the price of lost or damaged goods.
However, it is our considered opinion that section 74(bis) allows the Commissioner to use his
discretion within the confines of the Agreem ent in determining a value for duty purposes.
Article 4
Our national legislation is compatible with Article 4 of the Agreement regarding a provision
to allow the importer an option to reverse the order of application of Articles 5 and 6 thereof.
Article 6
Whilst our national legislation is silent regarding the invocation of Article 6.2 of the
Agreement, should our Customs Admi nistration encounter a situation that necessitates the invocation
of this article, it shall not hesitate to do so as per the requirements of the Agreement.
Article 7
- Section 66(9) of our national legislation makes provision for Customs valuation of imported
goods in accordance with Article 7 of the Agreement.
- Although our national legislation does not presently make provision for informing the
importer about the Customs value of imported goods determined under Article 7 of the
Agreement, if the importer so requests, our administration will have no objection providing
such information.
- Section 66(9) of our Act also outlines the prohibitions prescribed in Article 7.2 of the
Agreement.G/VAL/N/2/SWZ/1
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Article 8
- Section 67 of our Customs and Excise Act sufficiently covers the considerations for addition
to or deduction from the transaction value of imported goods to the extent that such additions
or deductions are prescribed in the Agreement.
- In case of F.O.B. application for determination of a transaction value, our national legislation
accept ex-factory prices to the extent that  they are considered in the Agreement.
Article 9
Subject to section 73 of the Customs and Excise Act, Regulation 51 of our Customs and
Excise Regulations, 1976 confirms the implementation of Article 9.1 of the Agreement.
Article 10
Section 4 of our Customs and Excise Act effectively addresses the concerns raised under
Article 10 of the Agreement regarding confidentiality of any information acquired by this office for
the purposes of Customs valuation except as otherwise provided for in the same section of the said
legislation.
Article 11
Section 91(3) of our Customs and Excise Act prescribe the importer's right of appeal to the
Minister for Finance against any decision or determ ination made by the Commissioner in exercise of
his powers within the Act, provided that such right is exercised by the importer within a period of
3 months from the date of such determination or decision and, that the Minister's decision shall befinal.
Article 12
- Laws, regulations, judicial decisions and administrative rulings of general application giving
effect to the WTO Agreement are first published in our government gazette before being
incorporated in our national legisl ation as legally binding instruments.
- Publication of further rules is anticipated by this administration in the event that amendments
are also effected in the WTO Agreement.
Article 13
- Although it is not expressly stated in our national legislation that in the event that a final
determination for Customs valuation of imported goods is delayed by this office, the goods
may be released to the importer upon payment of a provisional amount or guarantee to cover
duties and taxes that may be due.
- Departmental code instructions are also issued by the Commissioner detailing the conditions
and procedures for implementation in respect of pre-released goods.
Article 16
- The provisions of section 66(9) of our Customs and Excise Act prescribe that where the
Commissioner has determined the Customs value of imported goods on the basis of aG/VAL/N/2/SWZ/1
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previous determination, a written explanation of such determination is given to the importer if
he so request.
- Section 66(6) of the Customs and Excise Act also provides for a similar request regarding a
Customs Valuation of imported goods.
Other questions
- Section 67 of our national legislation effectively addresses the concerns raised under the
interpretative notes of the WTO Agreement.
- Section 67(2) of our Customs Act complies with the requirements of the Tokyo Round
Committee adopted on 26/04/84 pertaining the treatment of interest charges when
determining the value for Customs Duty purposes.
- Section 74(bis) of the Customs and Excise Act is directly or indirectly compatible with the
requirements of paragraph 2 of the Tokyo Round Committee adopted on 24/09/84 regardingCustoms valuation of carrier media bearing software for data processing equipment.
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