WORLD TRADE
ORGANIZATIONG/VAL/33
28 July 2000
(00-3116)
Committee on Customs Valuation
COMMUNICATION FROM GUATEMALA CONCERNING ANNEX III,
PARAGRAPH 1 OF THE AGREEMENT ON IMPLEMENTATION OF
ARTICLE VII OF THE GENERAL AGREEMENT ON
TARIFFS AND TRADE 1994
Decision
TAKING NOTE of the Government of Guatemala’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 itsdelay in the application of the provisions of that Agreement;
RECOGNIZING that on 21 July 1995 , Guatemala 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 theAgreement on 21 July 1995, and was therefore scheduled to apply the provisions of that Agreement
by 21 July 2000;
CONSIDERING Guatemala has made substantial efforts to implement the provisions of the
WTO Agreement on Customs Valuation;
CONSIDERING also that Guatemala has received technical assistance and has a continuing
interest in taking advantage of technical assistance in support of implementation and application of
the WTO Agreement on Customs Valuation;
NOTING Guatemala’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also Guatemala’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Guatemala’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 the completion 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 Guatemala, in regard of paragraph 2 of Annex III of the WTO Agreement on
Customs Valuation, currently values goods on the basis of officially established minimum values only
for the following goods:
                                                     
1 Annex 1 – Work Programme.G/VAL/33
Page 2
Product Description HS Tariff Classification
Poultry products, fresh, chilled, frozen 0207
Rice 1006
Worn clothing and worn articles 6310
Used motor vehicles ex 8701, ex 8702, ex 8703, ex 8704, ex 8711
NOTING also Guatemala’s intention not to apply minimum values to additional products
during the requested extension in the delay of its application of the WTO Agreement on Customs
Valuation;
NOTING further that these minimum values will be used solely for the purposes of
addressing incidences of fraudulent invoicing and other undervaluation problems in the case of the
above products;
NOTING that Guatemala will implement and ap ply by 21 November 2001 paragraph 2 of the
Decision on the Valuation of Carrier Media Bearing Software for Data Processing Equipment2;
NOTING that the Government of Guatemala do es not use or plan to use preshipment
inspection services for purposes of customs valuation;
RECOGNIZING Guatemala’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, Guatemala may delay further
the application of the provisions of the WTO Agreement on Customs Valuation for aperiod not extending beyond 21 November 2001.
2. The Government of Guatemala shall report to Committee on Customs Valuation by
November 2000 and July 2001 on the progress in fulfilling the work programme in
Annex I and the status of its implementation of the WTO Agreement on CustomsValuation under the terms and conditions of this Decision.
3. The Government of Guatemala will, by 30 September 2000, publish and make
publicly available, in accordance with Article X of the General Agreement on Tariffs
and Trade 1994, the basis, criteria and other relevant information for determining theminimum values for the products listed above.
4. The Government of Guatemala will publish and make publicly available, in
accordance with Article X of the General Agreement on Tariffs and Trade 1994, any
amendments or changes to the above-mentioned basis, criteria and other relevantinformation 60 days before implementing such changes, and will not apply such
changes to importations entering its customs territory prior to the completion of this
60-day notification period.
                                                     
2 G/VAL/5 .G/VAL/33
Page 3
5. This Decision shall not prejudice the rights and obligations of Guatemala under the
WTO Agreements, in particular those rights and obligations under the WTO
Agreement on Customs Valuation.G/VAL/33
Page 4
ANNEX 1
Work Programme
Application Of The Agreement On Implementation Of Article VII Of The GATT
(21 July 2000 – 21 November 2001)
Objective Activity Time-frame Dates Goals Agency responsible
1. Formulation of the
customs legal
structure(a) Adapt national customs
legislation to the
requirements of trade andto the commitments
assumed
• Revise proposed
regulations of the
Directors of Customs ofCentral America16 months 21.07.2000
to 30.10.2001Main laws approved and in
force:
1. New General Customs
Act
2. Central American
Customs Code CAUCA
II and its Regulations
3. National regulations for
the application of WTO
valuation principlesTechnical-Legal
Committee
• Request technical
cooperation from SIECA,
WTO and WCO
• Project development
• Establish format for the
declaration of value
(b) Approval by Congress 6 months 01.04.2001 to
30.10.2001CongressG/VAL/33
Page 5Objective Activity Time-frame Dates Goals Agency responsible
(c) Inform foreign trade
intermediaries3 months 01.05.2001 to
31.07.2001Customs Division
2. Simplification of
customs
procedures(a) Complete electronic
goods declaration system
(b) Establish procedures for
adopting the principles ofthe WTO Valuation
Agreement18 months
12 months01.01.2000 to
30.06.2001
21.07.2000 to
21.07.2001Automated customs
procedures
Reduce customs clearance
timesTechnical-Legal
Committee
Customs Division
(c) Approval of the
procedures
(d) Hold training courses for
customs personnel,
importers and trade
intermediaries3 months
5 months01.08.2001 to
30.10.2001
01.06.2001 to
31.10.2001
3. Train staff to apply
the WTO
Valuation
Agreement(a) Training programme for:
• Customs professionals
and technical officers
• Inspectors
• Legal Affairs Directorate
Approval22 months 01.01.2000 to
30.10.2001Customs personnel 100%
trained in the application of
the WTO Valuation
AgreementCustoms Division,
Inspection DivisionG/VAL/33
Page 6
Objective Activity Time-frame Dates Goals Agency responsible
(b) Request technical 
assistance from WTO and
other organizations 
experienced in the 
application of the Agreement5 months 21.07.2000 to
31.12.2000
(c) Traineeships in countries
with experience in
applying the Agreement18 months 01.01.2000 to
30.06.2001
4. Tax education for
the public(a) Development of
educational workshops
for secondary students
(b) Preparation and
distribution of posters
and leaflets on the tax
calendar (due dates)22 months 01.01.2000 to
30.10.2001Make the public aware of its
tax obligations and the
functions of the StateTax Administration
Office
(c) Publication of a web page
(d) Internet advice service
(e) Preparation of
programmes to assist the
taxpayer with form-fillingG/VAL/33
Page 7Objective Activity Time-frame Dates Goals Agency responsible
5. Upgrading the
computer system(a) Purchase computer
equipment for customs
offices and regulatory
units
(b) Extend customs
interconnection services12 months
12 months01.01.2000 to
31.12.2000
30.06.2000 to
30.06.2001Full use of computer
systems for controlling
customs valueCustoms Division
(c) Draw up networking
programmes
(d) Compile database for
determining risk
indicators12 months
24 months01.07.2000 to
30.06.2001
01.01.2000 to
31.10.2001
(e) Draw up risk-assessment
programmes for selecting
goods for examination12 months 30.06.2000 to
30.06.2001
6. Strengthen the
Customs
Management Audit
Service(a) Organize special customs
audit units
(b) Draw up list of importers
(c) Develop ex post facto
audit programmes12 months
6 months
6 months01.01.2000 to
31.12.2000
30.06.2000 to
31.12.2000
01.05.2001  to
30.10.2001Official presence at 100% of
sensitive taxpayersInspection Division
7. Strengthen the
Valuation ServiceOrganize valuation system in
accordance with WTO
Agreement16 months 30.06.2000 to
30.10.2001Full application of WTO
Valuation AgreementCustoms DivisionG/VAL/33
Page 8
Objective Activity Time-frame Dates Goals Agency responsible
(a) Form working group:
Valuation Unit,
Inspection Division and
Legal Affairs Directorate
(b) Strengthen the central
data analysis, processing
and dissemination unit
and the appeals system6 months
12 months30.06.2000 to
31.12.2000
01.12.2000 to
31.11.2001
(c) Strengthen the local units
responsible for applying
the procedures
(d) Draw up a local unit
supervision programme
to monitor the application
of the Agreement andcorrect mistakes12 months
3 months01.12.2000 to
31.11.2001
01.12.2001 to
28.02.2002
8. Remodel the
physical structure of
customs(a) Study of requirements
(b) Project development6 months
3 months01.01.2000 to
30.06.2000
01.07.2000 to
30.09.2000Physical structure of the
functional customs services
to facilitate customs
clearanceTax Administration
OfficeG/VAL/33
Page 9Objective Activity Time-frame Dates Goals Agency responsible
(c) Seek financing
(d) Project approval(e) Project implementation3 months
6 months16 months01.10.2000 to
31.12.2000
01.01.2001 to
30.06.2001
01.07.2000 to
31.10.2001
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