08 Apr Article 1 Of The Wto Valuation Agreement
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; All information that is confidential in nature or that is provided confidentially for customs purposes is treated strictly confidentially by the relevant authorities, which they cannot disclose without the express permission of the person or government transmitting this information, unless it can be disclosed in the context of legal proceedings. Considering that there is a need for a fair, uniform and neutral system for the valuation of goods for customs purposes, which excludes the use of arbitrary or fictitious customs values; 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. [Customs Assessment Rules – Corrections (complements and exclusions) of the transaction value covered by Section 1] The agreement established a customs value assessment committee made up of representatives from each WTO member country. This committee meets at least once a year and gives members the opportunity to consult on issues related to the management of the customs assessment system. As part of the agreement, a technical customs assessment committee was also established under the aegis of the World Customs Organization, an international organization based in Brussels, whose aim is to promote international cooperation in customs matters. The tasks of the technical committee, which meets at least twice a year, include examining specific technical problems related to the day-to-day management of the agreement; Provide appropriate advice and solutions to these problems Reviewing Member States` assessment laws, procedures and practices; and provide information and advice on all customs assessment issues that may be requested by Member States. whereas evaluation procedures should not be used to combat dumping; The agreement allows importing countries to include or exclude the legislation of importing countries from the customs assessment: 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.
Considering that the basis for assessing goods for customs purposes should, as far as possible, be the transactional value of the goods to be assessed; In cases where it is not possible to determine the transaction value of imported goods, the agreement provides for other valuation methods.