The agreement aims to establish a uniform system that is fair, uniform and neutral for the valuation of goods imported for customs purposes, that is in accordance with commercial conditions and that prohibits the use of arbitrary or fictitious customs values. The agreement recognizes, by its concept of positive value, that customs assessment should, as far as possible, be based on the actual price of the goods to be assessed. The agreement provides that, except in certain circumstances, the tariff assessment is based on the actual price of the goods to be assessed, which is generally indicated on the invoice. This price, plus adjustments for certain items listed in Section 8, is the transaction value that is the first and most important valuation method within the meaning of the agreement. whereas evaluation procedures should not be used to combat dumping; The agreement provides for a customs assessment system that bases customs value primarily on the transaction value of imported goods, i.e. on the price actually paid or payable for goods when they are sold for export to the importing country, with certain adjustments. 3. Members of developed countries provide technical assistance to members of developed countries who request it, under mutually agreed conditions. 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. The agreement provides for the creation of a customs value assessment committee, made up of representatives from each member, to allow members to consult on issues relating to a member`s management of the customs assessment system or the promotion of the objectives of the agreement. The above evaluation methods should be used in hierarchical order.
according to the case method, the customs value cannot be based on the selling price of goods in the country of import (i.e.dem selling price of products manufactured in the country of import); A system that provides for the acceptance of the two highest alternative values for customs purposes (the lowest should be used); the price of products in the exporting country`s domestic market (an assessment on this basis would contradict the principle that valuation methods should not be used to combat dumping); cost of production, with the exception of values calculated for identical or similar products (assessment must be based on data available in the country of import); the price of goods destined for export to a third country (two export markets must always be treated separately and the price of one should not control the customs value of the other); minimum value of tariffs (unless a developing country has taken the exception that allows the use of minimum values); arbitrary or fictitious values (these prohibitions target systems that are not based on what is actually happening in the market, which is reflected in actual prices, actual sales and actual costs, since the importation or sale of goods are also deducted; 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.