WORLD TRADE
ORGANIZATIONG/VAL/N/1/AUS/2
19 December 2002
(02-7016)
Committee on Customs Valuation Original:  English
NOTIFICATIONS UNDER ARTICLE 22 OF THE AGREEMENT
ON IMPLEMENTATION OF ARTICLE VII OF THE
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
AUSTRALIA
The following communication, dated 6 December 2002, has been received from the Permanent
Mission of Australia.
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Article 22 of the Agreement on Implementation of Article VII of the General Agreement on
Tariffs and Trade 1994 (Valuation Agreement) of th e World Trade Organization requires Members to
inform the Committee on Customs Valuation of any changes in its laws and regulations relevant to the
Agreement.  Australia recently amended the valuation provisions of Customs Act 1901  (Customs Act).
These amendments are outlined below.
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Customs Legislation Amendment Act (No. 1) 2002 , which received Royal Assent on 10 October 2002,
contained the following amendments to the valuation provisions of Customs Act:
1. The definition of " price " in subsection 154(1) has been amended to omit reference to the
definition of " value unrelated matter " and to substitute that definition with the definition of " rebate ".
value unrelated matter , in relation to goods the subject of a contracts for sale means:
(a) any rebate of, or other decrease in, the price other than such a rebate or decrease the benefit of
which has been received when the price is being determined; or
(b) any costs, charges or expenses in relation to activities undertaken by the purchase on the
purchaser's own account in relation to the goods (including any activities of the purchase
relating to advertising or promoting the sale of, or to warranties or guarantees in relation to,
the goods).
rebate , in relation to goods the subject of a contract for sale, means any rebate of, or other
decrease in, the amount that would constitute the price of the goods other than such a rebate or
decrease the benefit of which has been received when that amount is being determined.
2. The definition of " value unrelated matter " in subsection 154(1) has been repealed.
3. The definition of " rebate " has been inserted in subsection 154(1).
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