WORLD TRADE
ORGANIZATIONG/VAL/2/Rev.10/Corr.2
26 April 2000
(00-1689)
Committee on Customs Valuation  
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GATT 1994 ( CUSTOMS VALUATION)
Invocation of Special Provisions Available to Developing Country Members
Note by the Secretariat
Corrigendum
This document replaces the document G/VAL/2/Rev.10/Corr.1.
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I. Article 20.1 (delayed application of the provis ions of the Agreement), Article 20.2 (delayed
application of the computed value method), paragra ph 2 of Annex III (reservation concerning minimum
values), paragraph 3 of Annex III (reservation concerni ng reversal of sequential order of Articles 5 and
6), and paragraph 4 of Annex III (reservation concerni ng application of Articl e 5.2 whether or not the
importer so requests) of the Agreement are special pr ovisions available to developing country Members.
In this revision, Members have been categorized as applying the Agreement or not and under the specialprovisions that they have invoked.  The date of entry into force of the WTO Agreement for the Member
concerned is indicated in brackets, where relevant.
A. M
EMBERS NOT APPLYING THE AGREEMENT
(i) Members under the Article 20.1 five-year transition period
Benin (22.2.96)
Bolivia (13.9.95)
Burkina Faso (3.6.95)
Burundi (23.7.95)
Cameroon (13.12.95)Central African Republic
(31.5.95)
Chad (19.10.96)Colombia  (30.4.95)
Cuba (20.4.95)
1
Djibouti (31.5.95)Ecuador (21.1.96)
Egypt (30.6.95)
1
El Salvador (7.5.95) 1
Guatemala (21.7.95) 1
Haiti (30.1.96)Madagascar (17.11.95)
Maldives (31.5.95)
Mali (31.5.95)
Mauritania (31.5.95) 1
Nicaragua (3.9.95)
Niger (13.12.96)
Togo (31.5.95)
United Arab
    Emirates (10.4.96)
                                                     
1 This Member has requested an extension of the five-year transition period in accordance with
paragraph 1 of Annex III.G/VAL/2/Rev.10/Corr.2
Page 2
(ii)  Members for which the Article 20.1 five-year delay period has expired and which have either
requested an extension or have been granted an extension under paragraph 1, Annex III
Bahrain (1.1.95) - ex tension requested
Côte d'Ivoire  (1.1.95) - extension requestedKuwait (1.1.95) - extension granted in G/VAL/18
Myanmar (1.1.95) - extension requested
Paraguay  (1.1.95) - extensi on granted in G/VAL/17/Rev.1
Senegal  (1.1.95) - extension requested
Sri Lanka  (1.1.95) - extens ion granted in G/VAL/23
Tanzania (1.1.95) - extension granted in G/VAL/19
Dominican Republic (9.3.95) - ex tension granted in G/VAL/22
Jamaica (9.3.95) - extensi on granted in G/VAL/24
Tunisia  (29.3.95) - extension requested
B. M
EMBERS APPLYING THE AGREEMENT
(i) Members which have invoked a transition period of three additional years to apply the
computed value method under Article 20.2
Bangladesh Indonesia Philippines
Brunei Darussalam Israel Thailand
Chile Kenya UruguayCosta Rica Malaysia Bolivarian Republic of
Gabon
GuyanaMalta
Nigeria  Venezuela
Zambia
Honduras Pakistan
(ii) Members which have requested or have been granted a reservation to maintain a system of
minimum values for a limited time under paragraph 2, Annex III
Gabon  (reservation granted in G/VAL/14)
Honduras  (reservation granted in G/VAL/15)
Malta (reservation granted in G/VAL/16)
Uruguay  (reservation pending adoption in General Council)
(iii) Members which have invoked paragraphs 3 and 4 of Annex III which have no expiration date
Bangladesh Indonesia Philippines
Brunei Darussalam Israel ThailandChile Kenya Uganda (not paragraph 4)
Costa Rica Malaysia Bolivarian Republic of
Gabon Malta   Venezuela
Guyana
HondurasNigeria (not paragraph 3)
PakistanZambia
For the text of the communications received from Members invoking the special provisions
referred to above please refer to documents WT/Let/1/Rev.2 dated 22 May 1995, WT/Let/19 datedG/VAL/2/Rev.10/Corr.2
Page 3
15 June 1995, WT/Let/24 dated 28 June 1995, WT/L et/28 dated 21 August 1995, WT/Let/29 dated
23 August 1995, WT/Let/36 dated 8 November 1 995, WT/Let/41 dated 20 November 1995, WT/Let/48
dated 20 December 1995, WT/Let/72 dated 11 April 1996, WT/Let/78 dated 26 April 1996, WT/Let/82
dated 10 May 1996, WT/Let/85 dated 28 May 1996, WT/Let/106 dated 20 August 1996, WT/Let/108
dated 23 September 1996, WT/Let/112 dated 30 September 1996, WT/Let/129 dated10 December 1996, WT/Let/149 dated 11July 1997, WT/Let/226 dated 12 June 1998, WT/Let/231
dated 3 July 1998, WT/Let/237 dated 27 August 1998, WT/Let/242 dated 18 September 1998,
WT/Let/283, dated 19 January 1999, WT/Let/285, dated 29 January 1999, WT/Let/301, dated
1 June 1999 and WT/Let/331, dated 24 February 2000.
II. Pursuant to the Decision taken by the Ge neral Council at its 31 January 1995 meeting on
"Continued Application under the WTO Customs Valuati on Agreement of Invocations of Provisions for
Developing Countries for Dela yed Application and Reservations under the Customs Valuation
Agreement 1979" (WT/L/38), the invocation for delayed application and reservations under the relevant
provisions of the Customs Valuation Agreement 1979 continue to apply for the following developing
country Members in accordance with paragraphs  1, 2 and 3 of the aforementioned Decision:
Argentina
Brazil
India
Malawi
MexicoMorocco
Peru
Turkey
Zimbabwe
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