  
  
G/VAL/Q/BEN/2  
9 June 2022 
(22-4347) Page: 1/2 
Committee on Customs Valuation  Original:  French  
 
  
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE 1994  
REPLIES FROM BENIN TO QUESTIONS FROM THE UNITED STATES  
REGARDING DOCUMENT G/VAL/N/1/BEN/1  
BENIN 
The following communication, dated 7 June 2 022, is being circulated at the request of the delegation 
of Benin.  
 
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Question 1  
 
Article 14 : It appears that CVA Article 2 (transaction value of identical goods) and CVA Article  3 
(transaction va lue of similar goods) are not included in this legislation . Could Benin please explain 
why these articles are omitted?  
 
Reply  
 
The transaction value of identical goods and of similar goods were omitted from the customs code 
due to an oversight.  
 
However, these methods are applied in Benin in the process of customs valuation pursuant to 
Articles  2 and 3 of the Agreement of the World Trade Organization (WTO) on Implementation of  
Article  VII of the GATT . In addition, as part of the preparation of the  draft finance law for the 
2023 budget year, these two methods have been put forward through the creation of new provisions 
in order to bring the customs code into line with the provisions of the Agreement.  
 
Question 2  
 
Article 15: Must the transport and i nsurance costs be incurred within Benin to be deducted under 
Article  15, in accordance with CVA Article 5.1(a)(ii)?  
 
Reply  
 
Transport and insurance costs incurred within the country (Benin) must be incurred before being 
deducted under Article 15 of the cus toms code and in accordance with the provisions of Article  5.1 
of the Agreement.  
 
Question 3  
 
When can we expect Benin to submit its responses to the Checklist of Issues found in the Annex to 
the Decisions of the Committee on Customs Valuation in G/VAL/5?  
 G/VAL/Q/BEN/2  
- 2 - 
  Reply  
 
Benin's replies to your questionnaire will be transmitted to you no later than 20  June 2022.  
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