2. When drafting its legislation, each member provides that the customs value is in full or in part in the customs value: the full text of the agreement is available on the WTO website. More information on the agreement and its application is also available on the WTO website in the Trade Topics category. 2. If neither imported goods, identical or similar goods have been sold in the country of import on the condition that they are imported, the customs value is based on the unit price at which imported goods are sold in the largest total quantity of persons in the country of import who are not related to the persons they purchase. which is properly taken into account the added value of this treatment and the deductions provided for in paragraph 1, point a). For importers, estimating the value of a product in customs poses problems that can be as serious as the actual tariff calculated. The WTO Customs Assessment Agreement aims to establish a fair, uniform and neutral system for assessing goods for customs purposes, one that is consistent with commercial reality and prohibits the use of arbitrary or fictitious customs values. The Customs Assessment Committee of the Goods Council (CGT) conducts customs assessment work within the WTO. 1. Each member`s legislation provides for a determination of the customs value of the right of appeal without penalty on the part of the importer or any other person responsible for paying the fee. Any company involved in international trade can benefit from the fair and predictable rules of this agreement for the valuation of goods for customs purposes.

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. Tariffs can be designated either in specific terms, in ad valorem terms, or in a mixture of the two. For a given fee, a specific amount is calculated for a quantitative description of goods, for example. B $1 per item or per unit. It is not necessary to determine the customs value of goods, since the duty is not based on the value of the goods, but on other criteria. In this case, no customs assessment provision is required and the assessment agreement does not apply. On the other hand, a value tax depends on the value of a property. Under this system, customs assessment is granted at an ad valorem tariff rate (for example. B 5%) to obtain the amount of the tariff payable on an imported item. 3.

Articles 5 and 6 are two elements for determining the customs value when it cannot be determined on the basis of the transaction value of identical or similar imported goods or goods. In accordance with Article 5, paragraph 1, the customs value is determined on the basis of the price at which the goods are sold in the condition as imported into the country of import to an independent buyer. The importer also has the right to have products that are processed after importation assessed, in accordance with Article 5, if requested by the importer. In accordance with Article 6, the customs value is calculated on the basis of the calculated value. These two methods pose some difficulties and that is why the importer has the right to choose, in accordance with Article 4, the order of application of the two methods. The above evaluation methods should be used in hierarchical order. 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.