   
  
G/VAL/N/3/ARM/1  
 
7 June 2021 
(21-4617) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER DECISION A.4 CONCERNING THE INTERPRETATION   
OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF   
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
NOTIFICATION  OF VALUATION  OF CARRIER  MEDIA  
ARMENIA  
The following communication , dated 6 May  2021, is being circulated at the request of the delegation 
of Armenia . 
 
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The Republic of Armenia  hereby notifies the following document concerning the Decision on the 
valuation of carrier media bear ing software for data processing equipment : 
 
- Eurasian Economic Commission Collegium Decision  No. 19 on determining customs value of 
carrier media bearing software dated  February, 24, 2021.  
 
The above -mentioned document is authentic in the Russian language, and the English translation 
(attached) is for reference only by the Committee and Members o f the World Trade Organization.  
 
The original version of this  document in the Russian language can be found on the following webs ite:  
https://docs.eaeunion.org/docs/ru -ru/01428657/err_27022021_19  
 
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  G/VAL/N/3/ARM/1  
 
- 2 - 
 
  THE EURASIAN ECONOMIC COMMISSION  
THE BOARD  
DECISION  
February 24, 2021  No. 19  Moscow  
On determining customs value of  
carrier media bearing software  
 
In accordance with Paragraph 17, Article 38 of the Customs Code of the Eurasian Economic Union 
and pursuant to the Agreement on Implementation of Article VII of the General Agreement on Tarif fs 
and Trade 1994, including Interpretative Notes thereto, Decision No. 4.1 of the Committee on 
Customs Valuation of the World Trade Organization and commentary No. 13.1 of the Technical 
Committee on Customs Valuation of the World Customs Organization, the  Board of the Eurasian 
Economic Commission decided : 
 
1. To establish that the customs value of imported into the customs territory of the Eurasian 
Economic Union carrier media bearing software for data processing equipment should not include 
the cost of so ftware, provided that this is distinguished from the price actually paid or payable and 
is supported by documents.  
 
The carrier media shall mean magnetic and optical objects able to save information recorded thereon 
other than integrated circuits, semiconductors and similar devices and articles incorporating such 
circuits or devices.  
 
The software shall mean programs, procedures, rules, and associated documentation of a data 
processing equipment. This expression shall not be taken to include sound, cinematic or video 
recordings.  
 
Data processing equipment shall mean the equipment performing operations related to storing, 
retrieving, analyzing, evaluating, displaying of data to present it as information suitable for users.  
 
2. This Decision shall ent er into force after 30 calendar days have elapsed from the date of its official 
publication.  
 
 
Chairman of the Board  
of the Eurasian Economic Commission    M. Myasnikovich  
 
 
 
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