./.RESTRICTEDWORLD TRADE
ORGANIZATIONG/C/W/246/Rev.1
20 April 2001
(01-1992)
Council for Trade in Goods Original:  English
REQUEST BY PAKISTAN FOR A WAIVER UNDER ARTICLE IX OF THE WTO
AGREEMENT FOR MINIMUM VALUES  UNDER THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF GATT 1994
Revision
The following communication, originally dated 18 January and revised on 11 April 2001, has
been received from the Permanent Mission of Pakistan.
_______________
The Government of Pakistan under the terms of Paragraph 2 of Annex III under the
Agreement on Implementation of Article VII of GATT 1994 made a reservation concerning the
retention of officially established minimum values.
During the course of the transition period of the Agreement, Pakistan has been able to adopt
the GATT Code of Valuation. However, Pakistan still faces certain practical problems in application
of the Agreement. In particular, Pakistan faces serious problems due to lack of a well-developed
database on prices to be used for the purpose of risk assessment and profiling. This leads to
apprehension that Pakistan could incur substantial revenue losses due to under valuation of certaincommodities.
Since the GATT Code of Valuation has adopted a new approach towards Valuation,
officials of the Pakistan Customs are facing certain specific problems in the determination of customs
value, inter alia  due to the following reasons:
(i) Group under invoicing;
(ii) Indirect imports i.e. from trading houses, particularly where shipment is not made
from the country of origin;
(iii) Miscellaneous goods (not elsewhere specified);(iv) Declarations of value substantially lower than the assessed prices of identical/similar
goods in the past without any justification;
(v) Imports made by unsafe importers;(vi) Fraudulent invoicing;
(vii) Goods imported from centrally planned economies;
(viii) Extraordinary discounts,   and(ix) Imports by sole distributors, sole agents and sole concessionaires.
Under the circumstances mentioned above, the Go vernment of Pakistan wishes to continue to
use minimum values for the purpose of valuation for a period of three years on transitional basis.
The minimum values will apply only to the products identified in the Annex.G/C/W/246/Rev.1
Page 2
ANNEX
Sr. No. Products Code
(i) Tyres and tubes HS heading 40.11
(ii) Synthetic filament yarn HS heading 5402-5406
(iii) Ceramic tiles HS heading 69.08
(iv) Glassware HS heading 70.13(v) Iron and steel sheets HS heading 7208-7212
(vi) Vehicles HS heading 8703-8704
(vii) Autoparts HS heading 87.08 and 87.14
(viii) Light fittings HS heading 94.05
(ix) Toys HS heading 9501-9504
__________