WORLD TRADE
ORGANIZATIONWT/L/476
12 July 2002
(02-3903)
EL SALVADOR - WAIVER ON MINIMUM VALUES IN REGARD TO THE
IMPLEMENTATION OF ARTICLE VII OF THE
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Decision of 8 July 20021
The General Council,
Taking into account  El Salvador's request, contained in G/C/W/372, for a waiver from the
WTO Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade
1994 (henceforth Customs Valuation Agreement) in order to temporarily maintain minimum values inrespect of the goods identified in Annex 1 and 2, and noting :
- that El Salvador became a Member to the WTO Agreement on Implementation of Article VII
of the General Agreement on Tariffs and Trade 1994 (Customs Valuation Agreement) and
invoked paragraph 1, Article 20 of that Agreement on 7 May 1995, and was thereforescheduled to apply the provisions of the Agreement on 7 May 2000;
- on 6 July 2000,
2, the Customs Valuation Committee agreed to the El Salvador's request under
paragraph 1 of Annex III of the Customs Valuation Agreement for extension of its transition
period until 7 September 2001;
- on 13 May 2002,3 the General Council adopted El Salvador's request for waiver from the its
obligations under the Customs Valuation Agreement until 7 March 2002 due solely to the
unforeseen delay in the passage of the domestic legislation for implementing the WTO
Agreement on Customs Valuation caused by two major earthquakes in January and February
2001;
- this waiver to maintain temporarily minimum values will apply only to the goods identified in
Annexes 1 and 2;
- El Salvador's intention that this would be a single request for a waiver to maintain these
minimum values, and this waiver would be on a limited and transitional basis;
- the good cause for El Salvador's request as set out in G/C/W/372 and El Salvador's intention
to use the time provided by the period of the waiver to develop and implement appropriate
customs techniques for addressing under-invoicing and under-valuation of the products
identified in Annexes 1 and 2;
                                                     
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO
Agreement agreed by the General Council in November 1995 (WT/L/93).
2 G/VAL/30.
3 WT/L/453.WT/L/476
Page 2
- that in all other regards El Salvador has implemented fully the Customs Valuation Agreement
since 7 March 2002;
- El Salvador continues to receive technical assistance in support of its implementation and
application of the Customs Valuation Agreement;
- El Salvador’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration, and its objective of ensuring the effective
implementation and administration of the Customs Valuation Agreement;
- El Salvador is already applying Paragraph 2 of the Decision on the Valuation of Carrier
Media Bearing Software for Data Processing Equipment4;
- that El Salvador does not use or plan to use preshipment inspection services in customs
administration and valuation;
Having regard  to the Guiding Principles to be followed in considering applications for
waivers adopted on 1 November 1956,5 the Understanding in Respect to Waivers of Obligations under
the General Agreement on Tariffs and Trade 1994, and paragraphs 3 and 4 of Article IX of the
Marrakesh Agreement Establishing the World Trade Organization;
Acting  pursuant to the provisions of paragraph 3 of Article IX of the WTO Agreement,
Decides , in view of the exceptional circumstances set out above, that
1. Subject to the terms and conditions set out hereunder, El Salvador may use minimum values
for the valuation for customs purposes of the goods listed in Annex 1 for the period 7 March2002 until no later than 7 March 2003, and for the goods listed in Annex 2 for the period 7
March 2002 until no later than 7 March 2005;
2. El Salvador will not apply minimum values to additional products;3. El Salvador will publish and make publicly available by 30 September 2002 the data sources,
methodologies, basis, criteria and other relevant information for determining the minimumvalues for the goods identified in Annexes 1 and 2;
4. El Salvador will publish and make publicly available any amendments or changes to the
above-mentioned data sources, methodologies, basis, criteria and other relevant information
60 days before implementing such changes, a nd will not apply such changes to importations
entering its customs territory prior to the completion of this 60 day notification period; and
5. This waiver shall not prejudice the rights and obligations of El Salvador under the WTO
Agreements, in particular those rights and obligations under the Agreement on Customs
Valuation.
                                                     
4 G/VAL/5.
5 L/532.WT/L/476
Page 3
ANNEX 1
List of products to which minimum prices
can be applied until not later than 7 March 2003
Product Description HS Tariff Classification
Articles of apparel 6101.10.00 to 6117.90.00, 6201.11.00 to
6217.90.00WT/L/476
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ANNEX 2
List of products to which minimum prices
can be applied until not later than 7 March 2005
Product Description Tariff Heading
Worn clothing and other worn articles 6309, ex 6310.10 and ex 6310.90
Used televisions Ex 8528.12.10, ex 8528.12.90, ex 8528.13.10, ex
8528.13.90
Footwear 6402.19.00 to
6405.90.00
Pneumatic tyres, retreaded or used Ex 4012.10.00,
Ex 4012.20.00
Sacks and bags, of a kind used for the packing ofgoods, of jute or other textile bast fibres of
heading 53.036305.10.00
Used vehicles and used parts and accessories
thereofEx Chapter 87, except ex 8703.10, ex 8709 and
ex 8710
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