Members of industrialized countries shall provide technical assistance to members of developing countries upon request, on mutually agreed terms. On this basis, members of industrialized countries shall develop technical assistance programmes which may include, inter alia, training of personnel, assistance in the preparation of implementing measures, access to sources of information on customs valuation methodology and advice in the application of the provisions of this Agreement. The Committee shall review annually the implementation and implementation of this Agreement, taking into account the objectives of this Agreement. The Committee shall inform the Council for Trade in Goods annually of developments during the period covered by such reviews. No Member may require or compel a person who is not established in its territory to submit an account or other registration for examination or to authorize access to it in order to determine a calculated value. However, the information communicated by the manufacturer of the products for the purpose of determining the customs value referred to in this Article may be verified by the authorities of the importing country, with the agreement of the producer, in another country, provided that they inform the government of the country concerned in good time and do not oppose the investigation. Recognising the importance of the provisions of Article VII of the GATT in 1994 and wishing to establish implementing rules in order to ensure greater uniformity and certainty in their implementation, the Agreement grants customs administrations the right to request additional information from importers where they have reason to doubt the accuracy of the declared value of imported goods. If the administration retains well-founded doubts despite additional information, it may 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 agreement was negotiated during the Tokyo Round, but at that time, its adoption was voluntary. Compliance with the agreement became mandatory in the context of accession to the WTO after the Uruguay Round. The agreement is managed by the WTO`s Customs Valuation Committee, which holds two formal meetings a year. The Agreement also established a Technical Committee on Customs Valuation, acting under the auspices of the World Customs Organization (WCO), to ensure uniform interpretation and application of the Agreement at the technical level. The Technical Committee also meets twice a year.
they are senior managers or directors of the other`s companies; Articles 5 and 6 provide two bases for the determination of the customs value if it cannot be determined on the basis of the transaction value of the imported goods or of identical or similar imported goods. In accordance with Article 5(1), the customs value shall be established on the basis of the price at which the goods are sold in the state in which they were imported to an independent buyer in the country of importation. The importer shall also have the right to have products processed after importation assessed in accordance with Article 5, if the importer so requests. In accordance with Article 6, the customs value shall be calculated on the basis of the calculated value. These two methods pose certain difficulties and, in this context, the importer has the right, in accordance with Article 4, to choose the order of application of the two methods. [Publication under Article X of GATT 1994] Each Member shall inform the Committee of any changes to its laws and regulations relevant to this Agreement and to the management of such laws and regulations. . . .