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Gatt Valuation Agreement

The Customs Assessment Committee of the Goods Council (CGT) is conducting customs assessment work within the WTO as part of a series of measures to facilitate trade. The current chair is. 1. A Customs Assessment Committee (known as the Committee in this agreement) is established, made up of representatives of each member. The committee elects its own chair and generally meets once a year, or how the relevant provisions of this agreement are provided for by other means to allow members to consult issues relating to a member`s management of the customs assessment system, as this could affect the operation of this agreement or the promotion of its objectives and perform other functions that may be entrusted to it by members. The secretariat of the WTO is the secretariat of the committee. The agreement allows the legislation of the importing country to include customs assessment or exclude it from customs assessment: the agreement provides for a customs assessment system that bases the customs value primarily on the transactional value of imported goods, i.e. on the price actually paid or to be paid for goods sold for export to the importing country, with certain adaptations. 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. [Customs Assessment Rules – Corrections (complements and exclusions) of the transaction value covered by Article 1], recognizing that assessment procedures should not be used to combat dumping; 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] Any company involved in international trade may benefit from the fair and predictable rules of this agreement for the valuation of goods for customs purposes. 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. 3. Members of developed countries provide technical assistance to members of developed countries who request it, under mutually agreed conditions.

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. 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; 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.

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