Timor-Leste has reviewed its Customs Code, aiming to align national legislation with the requirements of the legal framework of the World Trade Organization (WTO).
Timor-Leste is currently at an advanced stage of accession to the WTO, with the process expected to be concluded shortly, making it necessary to align national legislation with the rules and principles that govern the organization.
Among the amendments considered as conditions precedent for accession is the need to align national legislation on customs matters with the Agreement on the Application of Article VII of the General Agreement on Tariffs and Trade of 1994, popularly known as the Agreement on Customs Assessment.
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The national customs legislation currently in force is consolidated in the Customs Code, approved by Decree-Law No. 14/2017, of April 5. This also considered the international commitments to which Timor-Leste was bound, in view of its participation in the World Customs Organization, since September 19, 2003.
The new Decree (n.º 87/2022), of December 14, introduces the first amendment to Decrew n.º 14/2017, ensuring that the Customs Code rigorously and accurately reflects the provisions contained in the Agreement on Customs Valuation, including its Annex I.
This will ensure compliance with the condition precedent for accession to the WTO and Article 22 of the Agreement on Customs Valuation, under which each member of the organization ensures the implementation of the provisions of the Agreement.
