CUSTOMS VALUATION AMENDMENT
Arrangement of Provisions
1. Short title and
2. Confidentiality and
publication of information
Pursuant to section 123 of the Customs Act 1977,
I, TUI, ATUA TUPUA TAMASESE EFI Head of State,
acting on the advice of Cabinet MAKE the following
DATED at Apia this 24th
day of August 2009.
signed: (Tui Atua Tupua Tamasese Efi)
HEAD OF STATE
1. Short title and commencement-(1) These Regulations
may be cited as the Customs Valuation Amendment
(2) These Regulations commence on the day they are made.
4 Customs Valuation Amendment Regulations 2009/22
2. Confidentiality and publication of information – The
Customs Valuation Regulations 1998 are amended by inserting
after regulation 18 the following:
“18A. Confidentiality-(1) The Comptroller shall for
the purposes of customs valuation, treat as strictly
confidential all information which is provided to the
Comptroller, or obtained by the Comptroller, on a
(2) The Comptroller shall not disclose any
information that sub-regulation (1) applies to, without
the written permission of the person or government
providing the information or from which the information
is obtained, except to the extent that the information
may be required to be disclosed in judicial proceedings.
18B. Publication - The Comptroller shall public
the Savali a notice of judicial decisions and
administrative rulings of general application giving
effect to Samoa’s obligations under the Agreement on
Implementation of Article VII of the General Agreement
on Tariffs and Trade 1994 (Customs Valuation
Issued under the authority of the Regulations Ordinance 1953.
Date of Commencement: 24th
These Regulations are administered by the Ministry for Revenue.
Copies of these Regulations can be purchased from the
Office of the Clerk of the Legislative Assembly.