G/VAL/8/Add.22
Page 7

World Trade
Organization
G/VAL/8/Add.22
28 April 2010
(10-2241)
Committee on Customs Valuation

INFORMATION ON TECHNICAL ASSISTANCE ACTIVITIES

Addendum

At its meeting of 12May1995, the Committee on Customs Valuation agreed that greater transparency of technical assistance activities, pursuant to Article 20.3 of the Agreement on Implementation of ArticleVII of the GATT 1994, would be ensured if the information documents prepared for the WCO Technical Committee on Customs Valuation on such activities were also made available as WTO documents.

This document provides information on technical assistance activities carried out by WCO Members reproduced from WCO documents VT0719E1a and VT0731E1a of 18 and 19 March 2010, respectively. The present document updates GATT document VAL/W/29/Rev.9, and WTO documents G/VAL/W/4 and G/VAL/8 and Adds.1-21.

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INTRODUCTION

1.  Article 20.3 of the Agreement provides for the establishment of technical assistance programmes for developing countries. The Article goes on to state that such technical assistance may include, inter alia, the training of personnel, assistance in preparing implementation measures, access to sources of information regarding customs valuation methodology, and advice on the application of the provisions of the Agreement. In this regard, it is recognized that for developing countries which are, by virtue of being Parties to the Agreement, committed to apply the Agreement at a fixed date or which are considering applying it in the near future, it would be a matter of urgent need to have a nucleus of customs officers trained in the Code. Thus, among the various technical assistance programmes offered, the training of personnel acquires a degree of priority.

2.  As provided for in Annex II of the Agreement, the responsibilities of the Technical Committee include the facilitation of technical assistance with a view to furthering the international acceptance of the Agreement. The Technical Committee at its first meeting expressed the view that the Customs Cooperation Council, through its Secretariat, could provide co-ordination in developing a technical assistance programme in co-operation with member administrations willing to provide assistance and other international organizations. The Council's Plan for the '90s has also placed considerable emphasis on the need for holding seminars and training courses on the GATT Code.

3.  At its Eighth Session, the Technical Committee had examined document 31.808 describing seminars and training courses organized on customs valuation, especially on the GATT Valuation Agreement, and the activities of the Customs Co-operation Council in this area. The Committee found the document useful and in this regard directed the Secretariat to periodically update the information. In successive sessions of the Committee, a number of revised or supplementary documents were prepared which periodically updated this information. This document contains information provided by the WCO Secretariat of its most recent technical assistance activities.


ACTIVITIES OF WCO MEMBERS

Technical Assistance/Capacity building Activities

I.  AUSTRALIA

1. Dispatch of experts to Solomon Islands : for five weeks.

2. Period of dispatch : 2 - 8 November 2009.

3. Nature of technical assistance : WTO valuation training to Customs officers and business communities, drafting of Standard Operating Procedures to assist in the administration of the new valuation legislation.

II.  INDIA

1. During the intersession, India continued its commitment of technical assistance/capacity building activities to the following 4 countries :

(i)  Kenya

Kenyan Revenue Authorities wanted to setup a valuation database similar to the Indian Valuation Database. India was accorded to act as project co-ordinator for the purpose of the development of a valuation database for Kenyan Revenue Authorities. The trial run has been conducted and the final product will be ready for delivery in a month or so and a team of valuation experts will be visiting Kenya for the same.

(ii)  Ethiopia

The Ethiopian Revenue and Customs Authority is in the process of acceding to the World Customs Organization (WCO) membership and one of the requirements considered was adopting the WTO Agreement to replace the prevailing minimum value system. The WCO is supporting the Ethiopian Revenue and Customs Authority through a long-term cooperation plan in order to facilitate building up the Ethiopian Training capacities. In furtherance to this, the WCO had organized an 8 day seminar cum workshop for training of trainers programme for Customs Valuation. For the said programme WCO identified two experts and one of the experts identified was Mr. S.D. Chand, Deputy Commissioner, Directorate General of Valuation, India to conduct training sessions from 19 November 2009 to 26 November 2009 in Addis Ababa (Ethiopia). A group of 22 officers of ERCA were trained in the said programme. The programme was well received and appreciated.

(iii)  Uganda

Earlier a team of delegates from Uganda Revenue authority (URA) visited India to learn about the Indian Valuation Database. URA, subsequent to their visit to India, have expressed their appreciation for the Indian Valuation Database and are keen to develop a database on similar lines. URA had requested a team of Valuation experts from India to visit Uganda to conduct a study of existing valuation system (level of automation) vis-à-vis current technological advancements. A team of valuation experts from India is proposing to visit Uganda shortly to study and suggest URA a road map for development and implementation of a valuation database.

(iv)  Afghanistan

Ms. Jennifer Regan, Custom Valuation Advisor working with Afghanistan Custom Valuation Unit on the USAID – Deloitte Economic Governance Project, on the recommendation of Ian Cremer from the World Customs Organization, requested on behalf of Afghanistan Customs Department for an opportunity for ACD Valuation to study Valuation system in India the said proposal is under consideration.

III.  JAPAN

1.  Japan has dispatched its experts and has accepted trainees to provide the knowledge and skills of Customs Valuation/Post-clearance Audit and to support the implementation of the WTO Valuation Agreement.

2.  The details of our technical assistance/capacity building activities, which we have carried out since the last session and are planning to implement during the period up to 30 June 2010, are listed below.

Dispatch of Experts

Recipient Country / Course / Period of dispatch / Number of Experts
Kenya / Valuation / 17-29 Jan. 2010 / 1
Philippines / Post-Clearance Audit / 1-5 Feb. 2010 / 2
Vietnam / Valuation / 1-5 Feb. 2010 / 2
Cambodia / Valuation and Post-Clearance Audit / 22 Feb – 5 March 2010 / 2

Acceptance of Trainees

Period of Training Course / Course / Country of Trainees / Number of Trainees
27-28 Jan. 2010 / Valuation and Post-Clearance Audit / Brazil, etc. / 8
16-18 Feb. 2010 / Post-Clearance Audit / Thailand / 7
- 10 March 2010 / Valuation and Post-Clearance Audit / Cameroon, etc. / 8
May 2010 / Post-Clearance Audit / Pakistan / Not yet fixed

IV.  UNITED STATES

Dispatch of Experts

Recipient Country / Course / Period of Dispatch / Number of Experts
Peru (Lima) / Workshop on the Implementation of Advanced Rulings in APEC Member Economies / 29-30 September 2009 / 1

ACTIVITIES OF THE WCO SECRETARIAT

I. Recipient Members: Angola, Burundi, Comoros, Ethiopia, Japan, Kenya, Madagascar, Malawi, Mauritius, Mozambique, ROCB (ESA), Rwanda, Seychelles, South Africa, Swaziland, Uganda , WCO and Zimbabwe

Duration : 11 – 13 November 2009

Location : Kampala, Uganda

Subject : Revenue Package

Type : Regional Workshop

Objectives : To raise awareness of existing tools and instruments and promote

discussion on further needs in regard to revenue collection

Participants : 25

Facilitators : One Technical Officer and one Technical Attaché from Valuation

Sub-Directorate; and one Expert from Japan Customs

Donor : CCF – Japan

II. Recipient Members: Cambodia, China, Fiji, India, Iran, Indonesia, Japan, Korea,

Malaysia, Maldives, Mongolia, Myanmar, Nepal, Oceania Customs Organization (OCO), Pakistan, Samoa, Thailand and Vietnam

Duration : 1 – 3 December 2009

Location : Cheonan, Korea

Subject : Revenue Package

Type : Regional Workshop

Objectives : To raise awareness of existing tools and instruments and promote

discussion on further needs in regard to revenue collection

Participants : 20

Facilitators : One Technical Officer from Valuation Sub-Directorate, one Technical

Attaché from Compliance and Facilitation Directorate; and one Expert

from Japan Customs

Donor : CCF – Japan


III. Recipient Members : Grenada

Duration: 7 – 10 December 2009

Location : Grenada (St. George Town)

Subject : Valuation

Type : National Training Workshop

Objectives : 1. To recognize the benefit and necessity of the Implementation of

the WTO Valuation Agreement; 2. To understand the principles of WTO Customs valuation:

valuation methods; rights and obligations and the WCO tools and instruments; 3. To recognize the necessity of preparations and changes, in terms of laws, regulations, institutes and the attitudes of all stakeholders; 4. To become aware of current Customs valuation issues.

Participants : 30

Facilitators : One Technical Attaché from Valuation Sub-Directorate

Donor : WTO

IV. Recipient Members: Barbados

Duration : 18 – 20 January 2010

Location : Bridgetown

Subject : Valuation

Type : National Workshop

Objectives : 1. To improve knowledge of the Agreement on implementation of

Article VII of GATT 1994 (WTO Valuation Agreement); 2. To explore ways for more effective and efficient application of the WTO Valuation Agreement; 3. To share experiences and best practices with respect to Customs Valuation.

Participants : 20

Facilitators : One Technical Attaché from Valuation Sub-Directorate

Donor : WTO


V. Recipient Members: Jordan, Tunisia, Saudi Arabia, Egypt, Sudan, Syria, Lebanon,

Morocco and Palestine (Non-Member)

Duration : 22 – 26 January 2010

Location : Rabat, Morocco

Subject : Revenue Package

Type : Regional Workshop

Objectives : To raise awareness of existing tools and instruments and promote

discussion on further needs in regard to revenue collection

Participants : 12

Facilitators : One Technical Officer from Valuation Sub-Directorate, one

Technical Officer from Research Team and one Attaché from Compliance and Facilitation Directorate

Donor : CCF – Japan

VI. Recipient Members: Burundi, Kenya, Rwanda, Tanzania and Uganda

Duration : 25 – 29 January 2010

Location : Nairobi, Kenya

Subject : Valuation

Type : Regional Training

Objectives : To develop the Master Trainers for the Eastern African Region in the

field of Customs Valuation

Participants : 20

Facilitators : One Technical Attaché from Valuation Sub-Directorate and one

expert from Japan Customs

Donor : Japan International Cooperation Agency (JICA)

VII. Recipient Members: Dominican Republic, Ecuador, Colombia, Panama, Costa Rica,

Guatemala, Jamaica, Belize, Trinidad and Tobago, Mexico, Nicaragua, Uruguay and Peru

Duration : 2 – 4 March 2010

Location : Santo Domingo, Dominican Republic

Subject : Revenue Package

Type : Regional Workshop

Objectives : To raise awareness of existing tools and instruments and promote discussion on further needs in regard to revenue collection

Participants : 15

Facilitators : One Technical Officer and one technical Attaché from Valuation

Sub-Directorate

Donor : CCF – Japan

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