  
  
G/VAL/W/37 4 
 
5 May 2021  
(21-3829) Page: 1/1 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
EUROPEAN UNION 
Questions from the United States to the European Union  
regarding document G/VAL/ N/1/EU/1  
The following communication, dated 3  May 2021, is being circulated at the request of the delegation 
of the United States . 
_______________  
 
 
The United States would like to thank the European Union for notification of its customs valuation 
legislat ion contained in document G/VAL/N/1/EU/1.  
Question 1:  
 
With respect to the Union Customs Code (UCC) (Regulation (EU) No 952/2013), Article 72: are the 
elements listed in subparagraphs (a), (b), (c), and (f) required to be distinguished from the price 
actually paid or payable for the imported goods in order to be excluded from the customs value, as 
provided in Interpretative Note 3 to Article 1 of the Customs Valuation Agreement (CVA) and 
Decision 3.1 of the Committee on Customs Valuation?  
 
Question 2:  
 
UCC Article 72 provides that it applies "[i]n determining the customs value under Article 70, " that 
is, when transaction value is used.  Article 72(c) appears to incorporate Decision 3.1 of the Committee 
on Customs Valuation regarding treatment  of interest charges in the customs value of imported 
goods.  Decision 3.1 provides that it applies, "if appropriate, where goods are valued under a method 
other than the transaction value. " Does the UCC or any of the other measures notified in document 
G/VAL/N/1/EU/1 allow for the application of Decision 3.1 under Article 74, when a secondary method 
of valuation is used?  If so, please identify the measure and the applicable provision.  
 
 
__________  