The methods used to assess goods in descending order are as follows: any information which, by nature, is confidential or is provided confidentially for customs assessment purposes, is strictly confidential by the relevant authorities, who will not disclose it without the express permission of the person or government providing this information, unless it may be disclosed in the context of a judicial proceeding. whereas evaluation procedures should not be used to combat dumping; Considering that the basis for assessing goods for customs purposes should, as far as possible, be the transactional value of the goods to be assessed; 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. 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 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. [4] The agreement consists of four main parts, 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. The above evaluation methods should be used in hierarchical order. 2.

No member may require or compel a person who is not established in their territory to submit an account or other set of data for review or to allow access to an account or other data set to determine a calculated value. 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. Customs assessment is the regime by which customs authorities assign a monetary value to a good or service for import or export. In general, the authorities participate in this process to protect tariff concessions, collect revenue for government authority, implement trade policies and protect public health and safety.