(ii) the cost of containers which, together with the goods in issue, are treated as customs products; (a) the customs value of imported goods, the value of goods for the purpose of applying ad valorem duties on imported goods; However, where the determination of the customs value of imported goods is delayed in determining the final value of this value in customs, the importer of the goods may withdraw it from the duty if, if necessary, the importer provides a sufficient guarantee in the form of a guarantee, a surety or another appropriate instrument covering the final payment of customs duties for which the goods may be liable. Each member`s legislation provides for this. The agreement allows the legislation of the importing country to include customs assessment or exempt it from the assessment of goods: upon written request, the importer has the right to declare in writing the customs administration of the importing country on how the customs value of importers` goods was determined. The above evaluation methods should be used in hierarchical order. 1. A Customs Assessment Committee (known as the Committee in this agreement) is established, made up of representatives of each member. The committee elects its own chair and generally meets once a year, or how the relevant provisions of this agreement are provided for by other means to allow members to consult issues relating to a member`s management of the customs assessment system, as this could affect the operation of this agreement or the promotion of its objectives and perform other functions that may be entrusted to it by members. The secretariat of the WTO is the secretariat of the committee. whereas customs value should be based on simple and fair criteria, consistent with business practices, and that assessment procedures indiscriminately between sources of supply should be generalised; Under the agreement, customs authorities can only add the following additions to the transaction value of a commodity – there are no other additions: recognizing that assessment procedures should not be used to combat dumping; The agreement stipulates that the customs legislation of each WTO member country must apply the rights of importers without penalty, first to the country`s customs administration or an independent body, and then to a judicial authority. All laws, regulations, court decisions and administrative decisions that make the agreement effective are made public.
2. An initial right of appeal without penalty may be granted to a customs authority or an independent body, but each member`s legislation provides for the right to challenge a judicial authority without sanction. 2. No member may require or compel a person who is not established in their territory to submit an account or other set of data for review or to allow access to an account or other data set to determine a calculated value. 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.