The above evaluation methods should be used in hierarchical order. [Customs Assessment Rules – Corrections (complements and exclusions) of the transaction value covered by Section 1] 4. The price actually paid or payable when determining the customs value is not increased, unless this article provides for it. The agreement consists of four main parts, next to a preamble and three annexes. Part I contains substantive rules for the valuation of goods. Part II provides for the international administration of the agreement and the settlement of disputes. Part III provides for special and differentiated treatment of developing countries and Part IV contains the so-called final provisions on issues such as the adoption and accession of the agreement, reservations and maintenance of the 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; The customs assessment based on the transaction value method is largely based on the importer`s documentary contributions. Article 17 of the agreement confirms that customs authorities have the right to ensure the accuracy or accuracy of a statement, document or statement. A decision on cases where customs authorities have reason to doubt the veracity or accuracy of the declared value, as taken by the Customs Assessment Committee in Marrakech, in accordance with a ministerial decision, sets out the procedures to be followed in such cases. First, the right may ask the importer to specify that the declared value represents the total amount actually paid or payable for imported goods. In the event of a reasonable doubt after receiving additional (or unanswered) information, the law may decide that the value cannot be determined by the transaction value method.
Before making a final decision, the law must inform the importer of its motivation, which in turn must have a reasonable period of time to respond. In addition, the reasons for the final decision must be communicated in writing to the importer. 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. 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.  [The rights of customs administrations to assuring the truth or veracity] The agreement provides that the customs assessment is based, except in certain circumstances, on the actual price of the goods to be assessed, which is generally indicated on the invoice.