RESTRICTED
WORLD TRADE G/VAL/N/1/MAC/1
9May1996
ORGANIZATION(96-1798)
Original: English Committee onCustoms Valuation
NOTIFICATIONS UNDER ARTICLE 22.2OFTHE AGREEMENT
ONIMPLEMENTATION OFARTICLE VIIOFTHE
GENERAL AGREEMENT ONTARIFFS AND TRADE
MACAU
Thefollowing communication, dated 12April 1996, hasbeenreceived fromtheGovernment
ofMacau.
_______________
Pursuant toArticle 22.2oftheAgreement onImplementation ofArticle VIIoftheGATT 1994
andtothedecisions oftheWTO Committee onCustoms Valuation made atitsmeeting on12May1995,
theGovernment ofMacau hasthehonour toinform:
(a) Macau hasaccepted theAgreement andtherefore alltheobligations therein contained; the
Agreement wasincorporated intothelegalsystem ofMacau andpublished intheOfficial Gazette
No.9on26February 1996.
(b) Astheterritory ofMacau isafreetrade port, nocustoms duties oranyother customs fees
onimports arelevied, therefore nogeneral laws, regulations oradministrative procedures exist
forvaluing goods forcustoms purposes.
(c) Thelegislation inforce inMacau regulating thevaluation ofcertain goods serves exclusively
thefollowing purposes:
- assessment ofexcise duties thatdonotfallunder thecategory "other duties andcharges"
assuchdutiesareapplicabletobothdomesticproductionandimports(LawNo.7/86/M.
This legislation iscurrently being reviewed and,forspecific purposes ofgoods
assessment, thenewdraftwillapply theprovisions setintheAgreement withregard
toimplementation ofArticle VIIoftheGATT); and
- calculation offines imposed, where requirements ofDecree LawNo.66/95/M are
infringed.
(d) Should Macau atanytimecontemplate levying customs duties, valuations forthispurpose will
beinaccordance withtheAgreement andthenecessary changes toitslawsandregulations
willbenotified totheCommittee under paragraph 2ofArticle 22.