How are media-driven media evaluated for data processing devices?

How are media-driven media evaluated for data processing devices?

Due to the sensitivity of the problem, WTO Resolution No. (1/4) was issued, where the Customs Evaluation Committee decided the following The value of the transaction is certainly the main basis for customs valuation under the WTO Value Agreement, which is referred to herein and its application to the data and instructions (software) recorded on the media of its data-processing device is fully consistent with the Convention

Given the unique nature of data or instructions (programs) recorded on media carriers of data-processing devices, and in view of the pursuit of a different approach by some Parties, it would be consistent with the Convention that States Parties wishing to do so would adopt the following practices When determining the customs value of the imported media carrying the data or instructions (programs), only the cost or value of the holder’s own medium is taken into account and therefore the customs value will not include the cost or value of the data or instructions provided that the latter can be distinguished from the cost or value of the carrier

For the purposes of this resolution, the term “carrier medium” shall not be understood to include integrated circuits, semiconductors or similar devices or goods containing such circuits or devices and the data or instructions shall not include sound, cinematography or video recordings Parties that adopt the practice referred to in paragraph (2) above shall notify the Committee of the date of their application of this practice

Note: According to the note of the General Directorate of Value Research on the category of media carrying software, the note indicated that Resolution 1/4 of the World Trade Organization gives the right to Member States to determine the customs value in such cases. In other words, either the value is estimated on the basis of the value of the holder only, the disc or on the basis of the sum (the value of the holder + the value of the information and the data loaded)

The name of Egypt is not included in the list of countries that take the method of considering the value of the media only without adding the value of the software or the data that it contains within the value for the customs purposes. Therefore, Egypt takes the method of evaluating the media carriers as well as the value of the data and information contained in those media


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