Congo has issued formal notifications to define valuation methods for carrier media and informatic supports in customs assessments.
Congo Sets New Valuation Rules for Digital Media Imports
Importers must follow updated customs assessment methods for carrier media and informatique supports.
What changed
Valuation methodology formalized for carrier media under WTO Decision A.4.
Dedicated valuation framework for informatique supports under Article VII of GATT 1994.
HS codes specified including 842199, 851762, and 847180 for carrier media and support media.
Who it affects
Importers of carrier media must apply the new WTO Decision A.4 valuation methodology.
Importers of informatique supports must follow the GATT 1994 Article VII valuation framework.
Anyone importing goods under HS codes 842199, 851762, 847180 must use the updated valuation methods.
Compliance Answer: Valuation Methods for Carrier Media and Informatic Supports in Congo Customs Assessments
The Republic of the Congo has formally adopted valuation methods for carrier media (including informatic supports) under its customs framework, aligning with international standards set by the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994). The valuation methodology is governed by Decision A.4 of the Committee on Customs Valuation and implemented through Congo’s Finance Laws.
Regulation Analysis
1. Legal Basis and Applicability
Congo’s valuation rules for carrier media bearing software or data are derived from Decision A.4 of the Committee on Customs Valuation, which interprets the GATT 1994 valuation principles. The Republic of the Congo has incorporated this Decision into its domestic law through:
- Law No. 42-2029 of 30 December 2019 (2020 Finance Law), which initially adopted the valuation method1.
- Subsequent Finance Laws, including Law No. 47-2024 of 30 December 2024 (2025 Finance Law), which renewed the application of these rules under Section 7.1.4, Points 6–8 (modalities related to customs duties and taxes)1.
The rules apply to carrier media bearing software for data processing equipment, such as CDs, USB drives, hard disks, and other physical supports containing digital data or software.
2. Valuation Methodology
While the notification does not detail the specific valuation formula, it confirms Congo’s adherence to Decision A.4, which prescribes the following principles for carrier media:
- Separation of Value: The customs value of the carrier medium (e.g., a CD or USB drive) must be distinguished from the value of the software or data it contains.
- Exclusion of Software Value: The value of the software or data is not included in the customs valuation of the carrier medium itself. Instead, the valuation is based on:
- The cost of the blank carrier medium (e.g., the physical CD or USB drive without data).
- Any additional costs directly attributable to the carrier medium (e.g., manufacturing, packaging, or transportation costs)1.
This approach ensures that customs duties are levied only on the tangible value of the physical support, not the intellectual property or data stored on it.
3. Key Requirements and Compliance Obligations
The following table summarizes the core regulatory requirements for importers and customs authorities:
| Regulation | Key Requirement | Applicable Since | Authority |
|---|---|---|---|
| Decision A.4 (GATT 1994) | Customs valuation of carrier media must exclude the value of the software/data1. | 2020 | Committee on Customs Valuation |
| Law No. 42-2029 | Adopted Decision A.4 for carrier media valuation in Congo1. | 30 December 2019 | Ministry of Finance (Congo) |
| Law No. 47-2024 | Renewed application of Decision A.4 under Section 7.1.4, Points 6–81. | 30 December 2024 | Ministry of Finance (Congo) |
4. Practical Implications for Importers
- Documentation: Importers must provide invoices or evidence separating the value of the carrier medium from the software/data. For example:
- A USB drive containing software should be declared with its physical value (e.g., $2 for the blank drive) rather than the combined value of the drive and software (e.g., $100).
- Duty Calculation: Customs duties are applied only to the declared value of the carrier medium, not the software or data.
- Penalties for Non-Compliance: While the sources do not specify penalties, misdeclaring the value of carrier media (e.g., including software value) may result in:
- Reassessment of duties under Congo’s customs laws.
- Fines or sanctions for undervaluation or misclassification.
Summary Answer
The Republic of the Congo applies Decision A.4 of the Committee on Customs Valuation to determine the customs value of carrier media (e.g., CDs, USB drives) bearing software or data. Under this framework, the valuation excludes the value of the software/data and is based solely on the physical value of the carrier medium1. This methodology was initially adopted in Law No. 42-2029 (2020 Finance Law) and renewed in Law No. 47-2024 (2025 Finance Law)1. Importers must ensure proper documentation to separate the value of the carrier medium from the software/data to comply with Congo’s customs regulations.
Sources
- ↩ Committee on Customs Valuation – Notification under Decision A.4 concerning the Interpretation of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 – Notification of valuation of carrier media – Congo https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/G/VAL/N3COG2.pdf&Open=True