The agreement gives customs authorities the right to request additional information from importers when they have reason to doubt the accuracy of the reported value of imported products. If, in spite of any additional information, the administration retains reasonable doubts, it can be considered that the customs value of the imported goods cannot be determined on the basis of the declared value and that the duty should determine the value taking into account the provisions of the agreement.  The committee reviews the implementation and implementation of this agreement annually, taking into account its objectives. The committee annually informs the Commodity Exchange Council of developments over the period applicable to them. Members of developed countries provide technical assistance to members of developed countries who request it, on mutually agreed terms. On this basis, members of developed countries establish technical assistance programmes that may include, among other things, staff training, assistance in the preparation of enforcement measures, access to sources of information on the customs assessment methodology and advice on the implementation of the provisions of this agreement. No member may require or compel a person who is not resident in his or her own jurisdiction to submit to an account or other data set for review or access to a calculated value or to allow access to that account or any other data set. However, information provided by the manufacturer of the goods to determine the customs value in accordance with this article may be verified in another country by the importing country authorities with the manufacturer`s consent and communicated in advance to the government of the country concerned, which does not object to the investigation. Recognising the importance of the provisions of Article VII of the 1994 GATT and seeking to develop enforcement rules to ensure greater consistency and security in their implementation; This agreement should not be construed as limiting or questioning the rights of customs authorities to respect or challenge the accuracy or accuracy of a declaration, document or statement submitted for customs assessment.
are imposed or imposed by law or by the authorities of the importing country; When determining the customs value covered by Article 1, the price actually paid or payable for imported goods is added up: persons linked to each other being one of the agents, exclusive distributors or dealers isolated from the other, are considered to be related for the purposes of this agreement if they fall within the criteria of paragraph 4. royalties and royalties related to the goods to be assessed, which the buyer must pay directly or indirectly as a condition for the sale of the goods to be assessed, as long as these royalties and royalties are not included in the price actually paid or payable; The above evaluation methods should be used in hierarchical order. The decision to appeal is notified to the complainant and the reasons for this decision must be communicated in writing. The applicant is also informed of any other right of appeal. The price of goods exported to a country other than the country of import; At the request of a party to the dispute or its own person, a body set up to review a dispute relating to the provisions of this agreement may ask the technical committee to consider any matter requiring technical consideration. The body determines the mandate of the technical committee for each dispute and sets a period for receiving the technical committee`s report.