Recognising the importance of the provisions of Article VII of the 1994 GATT and seeking to develop enforcement rules to ensure greater consistency and security in their implementation; The committee reviews the implementation and implementation of this agreement annually, taking into account its objectives. The committee annually informs the Commodity Exchange Council of developments over the period applicable to them. No member may require or compel a person who is not resident in his or her own jurisdiction to submit to an account or other data set for review or access to a calculated value or to allow access to that account or any other data set. 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. Members of developed countries provide technical assistance to members of developed countries who request it, on mutually agreed terms. 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. The agreement gives customs authorities the right to request additional information from importers when they have reason to doubt the accuracy of the reported value of imported products. If, in spite of any additional information, the administration retains reasonable doubts, it can 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.  Laws, regulations, court decisions and administrative decisions of general application that enforce this agreement are published by the importing country concerned in accordance with Article X of the 1994 GATT.
Articles 5 and 6 provide two elements for determining 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.