WORLD TRADE
ORGANIZATIONG/VAL/8/Add.4
4 November 1998
(98-4285)
Committee on Customs Valuation
INFORMATION ON TECHNICAL ASSISTANCE ACTIVITIES
Addendum
At its meeting of 12 May 1995, the Committee on Customs Valuation agreed that greater
transparency of technical assistance activities,  pursuant to Article 20.3 of the Agreement on
Implementation of Article VII of the GATT 1994, w ould be ensured if the information documents
prepared for the Technical Committee on Custom s Valuation on such activities were also made
available as WTO documents.
This document provides additional inform ation on WCO technical assistance activities
reproduced from WCO document 42.589 of 25 September 1998.  It updates GATT document
VAL/W/29/Rev.9, and WTO documents G/ VAL/W/4, G/VAL/8, Add.1, Add.2, and Add.3.
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I. INTRODUCTION
1. Article 20.3 of the Agreement provides for the establishment of technical assistance programmes
for developing countries.  The Article goes on to state that such technical assistance may include, inter
alia, the training of personnel, assistance in prep aring implementation measures, access to sources of
information regarding customs valuation methodology,  and advice on the application of the provisions
of the Agreement.  In this regard, it is recognized that for developing countries which are, by virtue of
being Parties to the Agreement, committed to appl y the Agreement at a fixed date or which are
considering applying it in the near future, it woul d be a matter of urgent need to have a nucleus of
customs officers trained in the Code.  Thus, among the various technical assistance programmes offered,
the training of personnel acquires a degree of priority.
2. As provided for in Annex II of the Agreemen t, the responsibilities of the Technical Committee
include the facilitation of technical assistance with a view to furthering the international acceptance of
the Agreement.  The Technical Committee at its fi rst meeting expressed the view that the Customs
Co-operation Council, through its Secretariat, could provide co-ordination in developing a technical
assistance programme in co-operation with member administrations willing to provide assistance and
other international organizations.  The Council's Plan for the '90s has also placed considerable emphasis
on the need for holding seminars a nd training courses on the GATT Code.
3. At its Eighth Session, the Technical Co mmittee had examined document 31.808 describing
seminars and training courses organized on cust oms valuation, especially on the GATT Valuation
Agreement, and the activities of the Customs Co-operation Council in this area.  The Committee found
the document useful and in this regard directed the Secretariat to periodically update the information. In
successive sessions of the Committee, a number of re vised or supplementary documents were preparedG/VAL/8/Add.4
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which periodically updated this information.  This doc ument contains information provided by the WCO
Secretariat of its most recent technical assistance activities.
II. SEMINARS
4. No additional seminars were held since October 1997.
III. TRAINING COURSES
5. No additional training courses were held since November 1997.
IV. OTHER TECHNICAL ASSISTANCE ACTIVITIES
6. Six additional technical assistance activities were held since the last report:
- An expert mission was undertaken by an officer  from the Valuation Sub-directorate in Accra,
Ghana, from 11 to 15 May 1998.  A 3 day seminar wa s held with the view to training a group of
Ghanaian Officers who have never been exposed to the WTO Valuation Agreement.  On 14 May 1998,
a discussion was also held with the Ghanaian Top Management Staff (includi ng the Director General)
on how best to implement the Agreement on the basis of the experience of other countries.  The currentGhanaian Legislation on customs valuation which is based on the Agreement, was discussed and
commented upon.
- An officer from the Valuation Sub-directorat e visited the UEMOA Secretariat (Economic and
Monetary Union for West Africa) from 18 to 19 May 1998 in Ouagadougou, Burkina Faso.  He methigh rank officials to discuss the approach taken by the UEMOA Secretariat concerning the
implementation of the WTO Valuation Agreement.  A consultant hired by th e UEMOA Secretariat was
currently preparing a draft valuation Legislation wh ich would serve as a model to all Member-countries.
The WCO Secretariat was handed over a valuable documentation the UEMOA.
- Officers from the Valuation and Enforcement S ub-directorates conducted a joint valuation
compliance training course in Suva, Fiji from 11 to 15 May 1998.  The course focused primarily on the
transaction value method and examined methods to ve rify the truth and accuracy of declared value as
well as measures to combat commercial fraud.
- An officer from the Valuation Sub-directorat e conducted an expert mission in Malta from 1 to
5 June 1998.  The programme for the mission included a seminar on the Agreement for officials from anumber of government departments and representatives  of the private sector.  The officer worked with
Malta's implementation team on various aspects of Malta's implementation of the Agreement, including
drafting of legislation and development of valu ation procedures and or ganizational structure.
- An expert mission, organized by the Secretariat and the Customs Administ ration of Niger, was
held in Niamey from 25 to 29 May 1998.  The purpos e of this mission was to organize a national
seminar on valuation and on combating commercial  fraud, under the leadership of two Secretariat
officials.  34 Nigerian customs officials attended a four-day presentation on the principles of the
Valuation Agreement and related enforcement measures.  On the fifth day, a small Working Group
tackled the practical measures to be taken to implement the Agreement.G/VAL/8/Add.4
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- In May 1998, at the request of the Secretaria t of the World Trade Organization (WTO), an
official from the WCO Valuation Sub-Directorate acted  as a facilitator at a seminar organized in Tunis
by UNCTAD and the WTO.  The seminar was devoted to a presentation on the technical provisions of
the WTO Valuation Agreement.  The participants we re from various Tunisian administrations, including
the Customs Administration.
V. TRAINING FACILITIES WHICH INCLUDE CUSTOMS VALUAITON,
AVAILABLE IN WCO MEMBER COUNTRIES
7. In addition to the seminars exclusively dea ling with customs valuation (WTO Agreement), a
number of developed countries organize on a regular ba sis, general training courses on customs.  As a
part of training in customs laws and procedures, these courses cover customs valuation, particularly the
WTO Agreement.  In the following paragraphs these courses are briefly described.
- The Australian Government policy is to direct tr aining towards a specific country of region.  The
target area at present is the South Pacific region.  Requests for assistance with valuation training or
training materials may be accepted from individual c ountries other than those in the South Pacific
region.  Each request is dealt with on its merits and met where possible.
- In the framework of a special training seminar,  the Customs Administrati on of Austria organizes
courses for customs officers from developing count ries of Africa.  Special emphasis is given to
problems of valuation.  Seminars are conducted in En glish and are of about two months duration.  One
major subject included in the seminar is the WTO Agreement and its comparison with the BDV.
- The Customs Administration of Fi nland organizes a special traini ng course for customs officers
of developing countries which is held every other year.  The course is conducted in English and is of
about two months duration.  The subject-matter of  the course will change periodically and will be
limited to a specific area of customs.
- The Customs Administration of France arranges a customs course of one year duration.  About
two-thirds of the syllabus is identical with that of  the preliminary training course for French Customs
inspectors, the remainder being intended specifically  for foreign trainees mostly coming from French-
speaking developing countries with which France ha s concluded technical assistance or cooperation
agreements.  Some participants come from ot her countries particularly in Latin America.
- Germany holds normally one or two customs courses each year for middle and senior-level
customs officers of developing count ries.  These courses are of three to four months duration and are
held in English, French or Spanish.  Customs valuation is in the syllabus.
- Japan conducts a two-month course for middle-le vel customs officers from developing countries.
The course is conducted in English covering every aspect of customs admini stration through lectures,
seminars and observation tours.  Customs valuati on is one of the subjects covered by the course.
- Switzerland holds a customs training course fo r the supervisory-/managmenet level officers of
the developing countries.  Conducted in the French language the course is about two months duration.
Customs valuation is covered by the course.
- The United States Customs Service has instituted  training courses on the GATT Code to be given
by US customs instructors who travel to the countr y which requests technical assistance.  The language
of instruction is English.  However, simultane ous interpretation could be arranged under special
circumstances with advance notice and if funding is provided.G/VAL/8/Add.4
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- Under mutually agreed terms, the European Community provides technical advice and other
assistance on customs matters, including valuation under the WTO Agreement.  The languages used can
be English, French, Spanish or other Community la nguages.  Requests for such assistance should be
addressed to the European Community.
8. Paragraphs 1 to 10 give a very brief description of these training courses which include valuation
as a part of general customs training.  For details , the Council's Brochure on training which describes the
training courses held each year should be consulted.  Direct contact with the country organizing the
course could also be established.
- As regards the financial grants, for most cases me ntioned in this paper the training is provided
free.  In addition some host countries bear the trav elling expenses of foreign officials to and from
courses and other expenses such as board and lodging.
- Apart form the special training courses orga nized specially for the officials of developing
countries, customs administrations of  some countries also admit foreign trainees in the regular training
courses means for their own officials.  Informa tion on it can also be obtained form the Council's
Brochure on training.
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