WORLD TRADE
ORGANIZATIONG/VAL/27
18 May 2000
(00-2028)
RESERVATION BY TUNISIA UNDER PARAGRAPH 1 OF ANNEX III
OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Decision
The following Decision concerning the reserve by Tunisia under paragraph 1 of Annex III of
the Agreement was adopted by the Committee on Customs Valuation on 10 May 20001.
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TAKING NOTE of the Government of Tunisia’s request under paragraph 1 of Annex III of
the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade 1994
(“WTO Agreement on Customs Valuation”) done at Marrakesh on 15 April 1994, to extend its delayin the application of the provisions of that Agreement;
RECOGNIZING that on 29 March 1995, Tunisia became a contracting party to the WTO
Agreement on Customs Valuation and invoked paragra ph 1 of Article 20 of that Agreement to delay
application of its provisions for a period of five years from the date of entry into force of the
Agreement on 29 March 1995, and was therefore scheduled to apply the provisions of that Agreement
by 29 March 2000;
CONSIDERING that Tunisia has made substantial efforts to implement the provisions of the
WTO Agreement on Customs Valuation;
CONSIDERING also that Tunisia has received technical assistance and has a continuing
interest in taking advantage of  technical assistance in support of implementation and application of
the WTO Agreement on Customs Valuation;
NOTING Tunisia’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also Tunisia’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Tunisia’s authorities have established a detailed work programme
2, involving
the relevant ministries and agency, to enable the elaboration and approval of its legislation and the
completion of its domestic administrative and legal procedures, including training, dissemination of
information, and other actions, for implementing and applying the WTO Agreement on Customs
Valuation;
                                                     
1 See document G/VAL/M/14 to be issued.
2 Annex 1 - Work Programme.G/VAL/27
Page 2
NOTING that Tunisia, in regard to paragraph 2 of Annex III of the WTO Agreement on
Customs Valuation, does not apply currently minimum values and its intention not to apply minimum
values in the future;
NOTING  that the Government of Tunisia will implement and apply by 28 September  2001
paragraph 2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing
Equipment3;
NOTING, that the Government of Tunisia does not use or plan to use preshipment inspection
services for purposes of customs valuation;
NOTING Tunisia has indicated that at this st age it has no intention to request a further
extension to delay its implementation of the WTO Agreement on Customs Valuation;
Members, acting pursuant to the provisions of paragraph 1 of Annex III of the WTO
Agreement on Customs Valuation,
DECIDE, in view of the exceptional circumstances set out above, that:
1. Subject to the terms and conditions set out hereunder, Tunisia may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not
extending beyond 28 September 2001.
2. The Government of Tunisia shall report to the Committee on Customs Valuation by
1 October 2000 and 1 April 2001 on the progress in fulfilling the work programme in Annex I
and the status of its implementation of the WTO Agreement on Customs Valuation under the
terms and conditions of this Decision.
3. This Decision shall not prejudice the rights and obligations of Tunisia under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on Customs
Valuation.
                                                     
3 G/VAL/5.G/VAL/27
Page 3ANNEX I
Work Programme for the Implementation of the WTO Agreement on Customs Valuation
(Period from 29 March 2000 – 28 September 2001)
The objective of this programme is to complete the process of implementation of the WTO Customs Valuation Agreement.
OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
I. Global strategy for theimplementation of the
Customs ValuationAgreement18 months
1. Resource allocation: (a) Allocation, broadening spheres of
competence and increasing
motivation and specialization of
administrative officials and customs
agents responsible for customs
valuation and control in the areasmentioned in the Agreement
(services and protection of
intellectual property for the valuation
of carrier media bearing software,
finance for the currency conversion
aspect, etc.)
A training timetable will beestablished for this purpose, spread
out over time in order to avoid
complete mobilization of human
resources and prevent any disruptions
in the normal operation of customsservices.- Intensification of efforts to
provide the necessary training for
all relevant staff directly
responsible and involved in the
implementation of the internal
reform process as a whole.- Recourse to technical assistance.G/VAL/27
Page 4
OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
(b) Creation of a nucleus of expertsand technicians specialized in
customs valuation.Recourse to technical assistance.
(c) Preparation and dissemination
among customs agents of documents,
manuals, and physical, carrier and
audiovisual media in Arabic and inanother language in order to ensure
that the different customs valuation
methods are applied in their order of
priority, taking account of the
technical specificities of each one ofthese methods (accounting, financial,
legal and documentary research
aspects, etc.,)Recourse to technical assistance
2. Structural implications (a)
- Continuation of the reorganization
and strengthening, at the central,
regional and local levels (customsoffices), of the structures and
services responsible for customs
valuation in response to the various
valuation requirements (bodies
responsible for verification, data
collection, appeals, etc.) and
introduction of managementmechanisms in accordance with the
Agreement.
- Introduction of appeals structures in
accordance with the Agreement.18 months Continuation of the organizational
restructuring according to a pre-
established plan with a view to
building up the capacity for actionof the customs services.In 18 months,
reassignment and
redeployment of human
resources in the customsservices.G/VAL/27
Page 5OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
(b) Outlining of a career planestablishing criteria for recruitment,
selection and promotion of staff
responsible for customs valuation.
(c) Increased assistance for staffresponsible for post-entry customs
valuation in keeping with therequirements of modern trade.
(d) Incorporation of verificationoperations into the technical services
and increased specialization in the
services and bodies responsible for
customs valuation.
(e) Appointment of specializedvaluation officials to follow-up the
implementation of the new system,and organization of periodic
assessments with a view to
introducing the improvements
necessary to its proper
implementation.
3. Computerizedmanagement of customsvaluation and verification
operations(a) Conversion to Arabic of the
customs information system byupdating the SINDA system in
accordance with an information
technology blueprint.18 months Training of technicians and
computer engineers.After 18 months,
customs services will beequipped with a modern
infrastructure providing
for paperless handling of
customs declarations.G/VAL/27
Page 6
OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
(b) Development of bilingualprograms for computerized
processing of customs import
regimes.After 18 months,
customs services will be
equipped with a modern
infrastructure providing
for paperless handlingof customs declarations.
(c) Development of handbookscontaining the operational design of
the network.
(d) Extension of the network to all ofthe regional directorates and customs
offices on the national territory.
(e) Entry into operation of thecomputer equipment and adoption of
Arabic for the operating system.
(f) Introduction of risk assessmentprogrammes to enhance selectivity in
the inspection of goods through thepreparation of legal texts, the
installation of new laboratory
equipment, the introduction of
appropriate procedures, the setting up
of a database, etc.Recourse to technical assistanceG/VAL/27
Page 7OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
4. Adapted tools: Creation of a computerized value
index (teaching software).
This index, which will be accessible
to all of the regional directorates and
all of the customs offices through thecomputer network, will provide the
central, regional and local customs
entities, in the framework of an
assistance programme, with the
necessary real-time information(database) concerning international
prices for various products and
services relating to international
trade.18 months - Training of technicians and
computer engineers
- Field work required throughout
the national territory.In 10 months, creation
of a teaching tool.
During the remaining
8 months, ensuring
general access to thetool.
II. Implementation of
specific activities:
1. Bringing domestic
legislation into
conformity18 monthsG/VAL/27
Page 8
OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
(1) Reform of the Customs Code andincorporation of the provisions of the
Customs Valuation Agreement into
customs legislation (draft law on the
reform of the Customs Code).  Theprocess of adjustment of the national
legislation is to take place in 4
phases:
- preparation of a draft law in French
taking up the provisions of theCustoms Valuation Agreement;
- translation into Arabic as the
official language for the
promulgation of laws in Tunisia;
- examination of the draft law by the
different parties concerned, including
the consultative, constitutional andlegislative bodies;
- adoption of the draft law and
publication in the Official Journal.10 months Involvement of the various parties
concerned.2 months: completion of
the draft law on the
reform of the Customs
Code.
2 months: examinationby the different parties
concerned.
2 months: preparation of
the final version of the
draft law, includingtranslation.
2 months: submission to
and examination by the
consultative,
constitutional and
legislative bodies.
2 months: adoption andpublication in the
Official Journal.
(2) Preparation, adoption and
publication of regulations governing
the application of the law.4 months
(3) Preparation of procedural
handbooks for internal use by the
administration and for external useby all of the economic operators.4 months Technical assistance in developing
procedures and annotated
administrative documentscontaining practical examples or
exercises for the administration and
for the various economic operators
and agents.G/VAL/27
Page 9OBJECTIVES ACTIVITIES PERIOD REQUIREMENTS OBSERVATIONS/
INDICATIONS
2. Training: -*- Training of the administrative
staff concerned, i.e:
- customs officers;
- persons from different ministerial
departments concerned responsiblefor supervising and following up the
implementation of the Customs
Valuation Agreement;
-*- training of foreign trade operators
and users, in particular importers andforwarding agents;
-*- training of a nucleus of
specialized experts independent of
the administration;
-*- training of trainers in customs
valuation.18 months - Organization of special training
for officials in countries with
sufficient experience in
implementing the new valuation
system.
- Technical assistance is requested
based on the specific needs
described in this area
(G/VAL/W/62/Add.1).
3. Information andawareness raising in
business circles (traders,
industrialists, business
people, investors etc.)- Seminars;
- Awareness days;
- Dissemination of documents;
- Meetings;
- etc.18 months Supply, translation and
dissemination among all economic
operators of the necessary
documentation (texts of the laws
and decrees, procedural handbooks,
leaflets, brochures, etc.)
This documentation, which will
target, inter alia,  both Tunisian and
foreign investors, must be prepared
in several languages of countriesinvesting in Tunisia.These activities will
cover the entire national
territory and will
involve the different
regional economic hubs
of the country.
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