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DECISION REGARDING CASES WHERE CUSTOMS
ADMINISTRATIONS HAVE REASONS TODOUBT THE TRUTH
ORACCURACY OFTHE DECLARED VALUE
Ministers invite theCommittee onCustoms Valuation established under theAgreement on
Implementation ofArticle VIIofGATT 1994 totakethefollowing decision:
TheCommittee onCustoms Valuation,
Reaffirming thatthetransaction value istheprimary basis ofvaluation under theAgreement
onImplementation ofArticle VIIofGATT 1994 (hereinafter referred toasthe"Agreement");
Recognizing thatthecustoms administration mayhavetoaddress cases where ithasreason
todoubt thetruthoraccuracy oftheparticulars orofdocuments produced bytraders insupport of
adeclared value;
Emphasizing thatinsodoing thecustoms administration should notprejudice thelegitimate
commercial interests oftraders;
Taking intoaccount Article 17oftheAgreement, paragraph 6ofAnnex IIItotheAgreement,
andtherelevant decisions oftheTechnical Committee onCustoms Valuation;
Decides asfollows:
1. When adeclaration hasbeenpresented andwhere thecustoms administration hasreason to
doubt thetruthoraccuracy oftheparticulars orofdocuments produced insupport ofthisdeclaration,
thecustoms administration mayasktheimporter toprovide further explanation, including documents
orother evidence, thatthedeclared value represents thetotalamount actually paidorpayable forthe
imported goods, adjusted inaccordance withtheprovisions ofArticle 8.If,afterreceiving further
information, orintheabsence ofaresponse, thecustoms administration stillhasreasonable doubts
about thetruthoraccuracy ofthedeclared value, itmay,bearing inmind theprovisions ofArticle 11,
bedeemed thatthecustoms value oftheimported goods cannot bedetermined under theprovisions
ofArticle 1.Before taking afinaldecision, thecustoms administration shallcommunicate tothe
importer, inwriting ifrequested, itsgrounds fordoubting thetruthoraccuracy oftheparticulars or
documents produced andtheimporter shallbegiven areasonable opportunity torespond. When a
finaldecision ismade, thecustoms administration shallcommunicate totheimporter inwriting its
decision andthegrounds therefor.
2. Itisentirely appropriate inapplying theAgreement foroneMember toassist another Member
onmutually agreed terms.