2. Dezember 2020
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; 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. 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. 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. [4] . There is some content for this page in other languages For the purposes of this agreement, persons are considered to be related only if: commissions and intermediation, with the exception of purchase commissions; At the importer`s request, the importer is informed in writing of the customs value determined under this item and the procedures used to determine that value.