   
  
G/VAL/Q/PRY/6  
 
1 May 2023 
(23-3027) 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 27 April 2023, is being circulated at the request of the 
delegation of the United States.  
 
_______________  
 
 
The United States would like to thank Paraguay for its responses in G/VAL/Q/PRY/5  to our questions  
(G/VAL/Q/PRY/4 ) on Paraguay's Checklist of Issues notification ( G/VAL/N/2/PRY/1) . 
 
The United States requests written responses to the following additional questions regarding 
Paraguay's notification of the Checklist of Issues:  
 
1. Question 5(a) : Please provide a copy of the Operational Procedure PO -VAL-0001.  
 
2. Question 9(a) : Paraguay states that it provides for an importer 's right of appeal to a judicial 
body in Law No. 2.422/04 (Appeals Court of the Auditors), and in Law No. 4.046/10 and Law No. 
5.456/15.   It is unclear whether Law No. 2.422/04 is the same as e ither DNA Resolution No.  40/2016 
or Decree No. 4672, however , there does not appear to be a section on the Appeals Court of the 
Auditors  in any of the items provided . Please provide the cited l aw, with citation to specific pages or 
articles, and/or relevan t excerpts of the same.  
 
3. Question 9(b) : the text of Law No. 2.422/04 provided by Paraguay does not appear to 
include an Art icle 374. Please provide the relevant text.  
 
4. Question 11(a)(iii) : please provide a copy of DNA Resolution 441/2019.  
 
__________  