(b) a system that provides for the acceptance of the highest value of two alternative values for customs purposes; [Customs administration rights to ensure truth or accuracy] The above evaluation methods should be used in hierarchical order. 2. Where the customs value cannot be determined in accordance with Article 1, there should normally be a consultation procedure between the customs administration and the importer in order to obtain a value base in accordance with Articles 2 or 3. The importer.B may have information on the customs value of identical or similar imported goods that are not immediately available to the customs administration of the import port. On the other hand, the customs administration may have information on the customs value of identical or similar imported goods that are not readily available to the importer. A consultation procedure between the two parties will allow for the exchange of information within the framework of the requirements of business secrecy, in order to establish an appropriate value base for customs purposes. 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; 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.
At present, there are no specific LDC provisions within the AIC. A G90 proposal would require least developed countries to use minimum values for customs assessment purposes for 10% of tariff lines if the accuracy of declared values cannot be established (WTO/FEI, 2020). 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. The agreement aims to establish a uniform system that is fair, uniform and neutral for the valuation of goods imported for customs purposes, that is in accordance with commercial conditions and that prohibits the use of arbitrary or fictitious customs values. The agreement recognizes, by its concept of positive value, that customs assessment should, as far as possible, be based on the actual price of the goods to be assessed. The WTO Agreement on Customs Assessment aims to establish a fair, uniform and neutral system for assessing goods for customs purposes.