to Instructional Moduls #25
CUSTOMS VALUATION EXERCISE
is a developing country applying for accession to the WTO.
The tariff valuation of most manufactured products is based on
either the worldwide price list received annually from foreign
producers/distributors, or if that is not available, customs officials
take the highest price available in the local market.
In cases where customs officials suspect under-invoicing, they
usually add from 10 to 30% to the invoice value of imports for customs
Alpha has three principal ports of entry.
The Customs authorities at these ports have one computer for ten
officers; the computers are not linked to the different ports and have
access to the Internet only for two hours per day.
In addition, Alpha’s customs laws do not currently allow
Customs officials to exams the books of importers and demand that
importers produce documents. The
decision of the Director of Customs on all questions regarding valuation
Bravo is a developing country that would like to export a wide-range of
agricultural products, including oranges, to Country Alpha and has
approximately the same growing season as Country Alpha.
Charles is a developing country that produces a number of manufactured
products that are competitive with those produced in Alpha.
Country Charles is an exporter of clothing, especially
inexpensive clothing in large volumes at affordable fabrics.
instructions should the trade ministers from countries Alpha, Bravo and
Charles provide their WTO representatives regarding the accession of
country Alpha to the WTO? In
particular, what provisions should seek to include in the working party