  
  
G/VAL/W/3 39 
 
10 October 2019  
(19-6563) Page: 1/1 
Committee on Customs Valuation  Original: English  
 
 NOTIFICATION UNDER A RTICLE 22 OF THE  
AGREEMENT ON IMPLEME NTATION OF ARTICLE V II OF  
THE GENERAL AGREEMEN T ON TARIFFS AND TRA DE 1994  
INDIA 
Question from Canada to India regarding document G/VAL/N/1/IND/4  
The following submission, dated 7 October 2019, is being circulated at the request of the delegation 
of Canada.  
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As per paragraph 6 of document G/VAL/N/1/IND/4, the reversal of the deductive and computed 
valuation methods is at the discretion of Indian Customs:  
"6. Determination of value where value cannot be determined under rules 3, 4 and 5. -  
If the value of imported goods cannot be determined under the provisions of rules 3, 4 and 5, 
the value shall be determined under the provisions of rule 7 or, when the value cannot be 
determined under that rule, under rule 8.  
Provided that at the request of the importer, and with the approval of the proper officer , 
the order of applicat ion of rules 7 and 8 shall be reversed. " 
Article 4 of the CVA states that "at the request of the importer, the order of application of Articles 5 
and 6 shall be reversed ." This represents a mandatory obligation on Customs to reverse the order 
of the method s if so requested by the importer. A discretionary provision can only be granted should 
a country make a reservation to apply for a waiver under paragraph 3 of Annex III of the CVA; 
otherwise India 's provision is inconsistent with the CVA. Will India be ap plying for a waiver? If not, 
how will India bring their legislation into conformity with Article 4 of the Customs Valuation 
Agreement?  
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