   
  
G/VAL/Q/VNM/4  
 
16 September  2022 
(22-6849) Page: 1/1 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  OF 
ARTICLE VII OF THE GENERAL AGREEMENT  ON TARIFFS AND TRADE 1994  
QUESTIONS FROM THE UNITED STATES TO VIET NAM  
REGARDING DOCUMENT G/VAL/N/ 2/VNM/1  
VIET NAM 
The following communication, dated 14 September 2022 , is being circulated at the request of the 
delegation of the United States.  
 
_______________  
 
 
The United States would like to thank Vietnam for notification of its responses to the Checklist of 
Issues c ontained in document G/VAL/N/2/VNM/1. The United States requests written replies to the 
following:  
 
1. Question 1(a)(iii) : According to Vietnam's response, the declarant must declare on the 
import declaration if the buyer and seller have a special relation ship and provide supporting 
documentation to show the relationship has not influenced the price of the imported goods. In those 
situations, when does the customs authority provide information to the declarant on the basis and 
reasoning for considering the relationship did or did not influence the price?  
 
2. Question 7 : Would Vietnam please provide a link to the website where the rate of exchange 
is published?  
 
3. Question 9 : Would Vietnam please provide the text of Article 7 of the Law on Complaints?  
 
4. Question 11(b) : The measure that Vietnam cites does not appear to address Article 13 of 
the Customs Valuation Agreement. Are there other measures or procedures that apply when 
withdrawing goods under a guarantee pending a valuation determin ation?  
 
__________  