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; (ii) the cost of containers which, together with the goods in issue, are treated as customs products; 4. The price actually paid or payable when determining the customs value is not increased, unless this article provides for it. This agreement should not be construed as limiting or questioning the rights of customs authorities to respect or challenge the accuracy or accuracy of a declaration, document or statement submitted for customs assessment. Compliance with the evaluation agreement is important to U.S. exporters, particularly to ensure that market access opportunities from tariff reductions are not undermined or shamed by unjustified and inappropriate “increases” in the customs value of duty-subject products. The use of arbitrary and inappropriate “increases” in the assessment of goods by importing countries when applying tariffs may result in an unjustified doubling or tripling of tariffs. 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. 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.
whereas evaluation procedures should not be used to combat dumping; 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.