   
  
G/VAL/Q/PRY/1  
 
14 October  2021 
(21-7759) Page: 1/1 
Committee on Customs Valuation  Original: English  
 
NOTIFICATIONS 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 PARAGUAY  
REGARDING DOCUMENT G/VAL/ N/2/PRY/1  
PARAGUAY  
The following communication, dated 12 October 2021, is being circulated at the request of the 
delegation of the United States . 
 
_______________  
 
 
The United States would like to thank Paraguay  for its responses to the Checklist of Issues contained 
in document G/VAL/N/2/ PRY/1.   
 
The United States requests written responses to the following points:  
 
1. Regarding the responses to Checklist Questions 1(a)(iii), 5(a) to 5(c), and 9(b), p lease provide 
a link to, or the text of, DNA Resolution No. 40/2016 . 
 
2. Regarding the response to Checklist Question 11(a), p lease provide a link to, or the text of, 
Decree No. 4672/2005 .  
 
3. In response to Checklist Question 9(a) , Paraguay indicates that the " rights of appeal of 
importers are guaranteed  by the Customs Code and Decree No. 13.721/01 ."  Please indicate 
the provisions in the Customs Code and Decree No. 13.721/01 that provide importers the 
right of appeal in accordance with Customs Valuation Agreement Article 11.   
 
__________  