WORLD TRADE
ORGANIZATIONG/VAL/N/3/BRA/1
23 October 2002
(02-5803)
Committee on Customs Valuation Original:  English
NOTIFICATION UNDER THE DECISIONS A.3 AND A.4 CONCERNING THE
INTERPRETATION OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
BRAZIL
The following information, dated 18 October 2002, has been received from the Permanent
Mission of Brazil.
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Pursuant to the terms of the following d ecisions adopted by the Committee on Customs
Valuation:  A3 – Decision on the Treatment of In terest Charges in the Customs Value of Imported
Goods;  A4 – Decision on the Valuation of Carrier  Media Bearing Software for Data Processing
Equipment, both contained in document G/VAL/5, Brazil has been  applying the aforementioned
decisions since 1 March 1998, the date on which Decree no. 2.498 entered into force.
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