1. 1 WTO SEMINAR ON TECHNICAL ASSISTANCE ON CUSTOMS VALUATION CHALLENGES TO IMPLEMENTING THE AGREEMENT ON CUSTOMS VALUATION PRESENTATION BY: REUBEN K. KUNDA ACTING DEPUTY COMMISSIONER(HQ) CUSTOMS & EXCISE DIVISION OF THE ZAMBIA REVENUE AUTHORITY.

2. 2 INTRODUCTION Zambia implemented the Agreement on Customs Valuation on 1 st January 2000 Pre-implementation stage was characterized by valuable WCO Technical assistance missions including developing capacity of our customs administration(training of staff, customs agents & the business community, among others) Stake holders were extensively consulted to secure support for the system

3. 3 CHALLENGES There are numerous constraints facing most developed and least developed countries in the implementation of the WTO valuation agreement. The situation is exacerbated by the over reliance on customs revenue as a major source of Government income for most developing and least developed countries alike. This pauses a great challenge as a result, more so in interfacing revenue security with trade facilitation.

4. 4 CHALLENGES EXEMPLIFIED Inadequate or total lack of necessary information, including information on declared export values Infrastructure deficiencies, including appropriate technology in information and communication tools Inadequate staff competencies( skills including knowledge)

5. 5 CHALLENGES EXEMPLIFIED(cont.) Inadequate intelligence-based risk assessment and post-clearance audit systems Inadequate penalties/sanctions in domestic legislation

6. 6 DEALING WITH CHALLENGES For meaningful achievement, Technical assistance should continue especially in strengthening of international legal and operational framework in the exchange of valuation information. Developed countries would be of great assistance if they cooperated with the rest of the world in readily supplying of values for their exports.

7. 7 CONCLUSION Achievement of overall customs reforms by developing and least developed countries( for which the WTO Valuation Agreement is cardinal) is largely dependent on continued but targeted technical assistance. Zambia like many other countries has identified specific areas that require attention including : Risk management and intelligence Data management and analysis Post clearance audits Selectivity IT based investigation

8. 8 FINALE THANK YOU FOR YOUR ATTENTION