   
  
G/VAL/Q/NPL/ 3 
 
1 May  2023 
(23-3032) Page: 1/1 
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  OF 
ARTICLE VII OF THE GENERAL AGREEMENT  ON TARIFFS AND TRADE 1994  
REPLIES FROM NEPAL TO QUESTIONS FROM THE UNITED STATES  
CONTAINED IN  DOCUMENT G/VAL/ Q/NPL/ 2 
NEPAL 
The following communication, dated 28 April 2023 , is being circulated at the request of the 
delegation of Nepal . 
 
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Nepal Delegation would like to thank the US for its follow -up questions contained in document 
G/VAL/Q/NPL/2  against responses made by Nepal in document G/VAL/Q/NPL/1 . 
 
Question 1  
 
What is the status of the new Customs Bill and Customs Regulation referred to in Nepal's response 
to Question 1 of G/VAL/Q/NPL/1 ? When does Nepal expect the bill and the regulation to be adopted? 
When does Nepal expect to notify these new measures to the WTO Secretariat in accordance with 
Article 22 of the Agree ment?  
 
Response  
 
The Government of Nepal had presented the draft Customs Bill to the Federal Parliament for 
approval. The draft Bill was prepared in line with the provisions of WTO Trade Facilitation Agreement 
and was based on the standards of revised Kyot o Convention along with good practices of Customs. 
However, the Federal Parliament could not consider the deliberation of the Bill due to the expiry of 
its five -year term in 2022; and in consequence, the Bill became inactive. The Government of Nepal 
has al ready initiated the process to resubmit the draft Customs Bill to the newly elected Federal 
Parliament soon. The delegation of Nepal will notify the approved law in due course once it is 
approved.  
 
Question 2  
 
Nepal's response to Question 3 of G/VAL/Q/NPL/1  indicates the practice of purchasing goods alleged 
to be undervalued is rarely exercised. Does Nepal expect this provision to remain in the new Customs 
Bill or Customs Regulation reference in Nepal's response to Question 1?  
 
Response  
 
The custom valuation processes in the proposed draft Custom Bill have been p roposed in a way not 
to be inconsistent with the fundamental principles of WTO  Custom s Valuation Agreement, and 
revised Kyoto Convention.  
 
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