./.WORLD TRADE
ORGANIZATIONG/VAL/N/1/POL/2
29 June 2000
(00-2676)
Committee on Customs Valuation Original:  English
NOTIFICATIONS UNDER ARTICLE 22.2 OF THE AGREEMENT
ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
POLAND
The following communication, dated 20 June 2000, has been received from the Permanent
Mission of Poland.
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With reference to Article 22 of the Agreement on Implementation of Article VII of the GATT
1994 (Customs Valuation) I have the honour to send you the English translation of the Regulation of
the Minister of Finance1 of 29 February 2000 amending the Regulation concerning the manner of use
of foreign exchange rates announced by the National Bank of Poland in order to determine the
customs value.
At the same time, it is my pleasure to inform you that Decisions 3.1 and 4.1 are applied in
Poland.
Decision 3.1 (Treatment of interest charges in the custom value of imported goods) is
reflected in Article 31, para. 1 of the Act of 9 January 1997 – Customs Code – document
G/VAL/N/1/POL/1;  and
Decision 4.1 (Valuation of carrier media bearing software for data processing equipment) is
included in para. 5 of the Regulation of the Council of Ministers of 19 December 1997 on the detailedprocedure of determining customs value of imported goods – document as above.
                                                     
1In English only.G/VAL/N/1/POL/2
Page 2
REGULATION OF THE MINISTER OF FINANCE
of 29 February 2000
amending the Regulation concerning the manner of use of foreign exchange rates announced by the
National Bank of Poland in order to determine the customs value
Under Art. 34 of the Act of January 9, 1997 – Customs Code (Dziennik Ustaw No. 23, item 117,
No. 64, item 407, No. 121, item 770 and No. 157, item 1026 and No. 160, item 1084, of 1998
No. 106, item 668 and No. 160, item 1063 and of 1999 No. 40, item 402 and No. 72, item 802) it is
ordered as follows:
§ 1. In the Regulation of the Minister of Finance of 21 July 1999 concerning the manner of use of
foreign exchange rates announced by the National Bank of Poland in order to determine the Customs
value (Dziennik Ustaw No. 63, item 719) in § 1, s ubparagraph 3 shall receive the following wording:
"3. In the event of the change of medium rates of the national currency in relation to one of the
said foreign currencies, i.e. EURO and US dolla r, on a day other than Tuesday, referred to in
paragraph 1, and each Friday, by 3% and more from the rate existing so far, the rates used shall be
changed as at the hour 0:00 of the day following the day since which the said rates are obligatory."
§ 2. The Regulation shall come into force after the expiry of 14 days since the day of its
promulgation.
For the Minister of Finance:  J. Bauc
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