The above evaluation methods should be used in hierarchical order. 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. Any company involved in international trade can benefit from the fair and predictable rules of this agreement for the valuation of goods for customs purposes. In cases where it is not possible to determine the transaction value of imported goods, the agreement provides for other valuation methods. The first alternative is to determine the customs value on the basis of the transaction value of identical goods sold for export to the same country. In the absence of identical goods, customs authorities use the transaction value of similar goods sold for export to the same country. Where identical or similar goods are not sold for export to the same country, the value of identical or similar goods can be used when sold in the country of import. Another value can be used; the agreement describes how this value should be calculated. In the event of failure of any other, customs authorities use “appropriate means, in accordance with the principles and general provisions of this agreement,” to determine the value of imported goods. Under the agreement, customs authorities can only add the following additions to the transaction value of a commodity – other additions are not permitted: the agreement must provide a uniform, uniform and neutral system for assessing goods imported for customs purposes, trading conditions and a prohibition on 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 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. As part of the agreement, a technical customs assessment committee was also established under the aegis of the World Customs Organization, an international organization based in Brussels, whose aim is to promote international cooperation in customs matters. The tasks of the technical committee, which meets at least twice a year, include examining specific technical problems related to the day-to-day management of the agreement; Provide appropriate advice and solutions to these problems Reviewing Member States` assessment laws, procedures and practices; and provide information and advice on all customs assessment issues that may be requested by Member States. The agreement identifies certain situations in which the transaction value of imported goods is not acceptable for customs purposes. They occur: if there are restrictions on the availability or use of the goods by the buyer (with a few exceptions); where the sale or price of the goods is subject to a condition or consideration for which no value can be determined; When part of the proceeds from subsequent use of the goods by the buyer is returned to the seller; or, with a few exceptions, if the buyer and seller are “related” (e.g. B business partners, employers, employees, civil servants or managers in the company of the other company. The agreement stipulates that the customs legislation of each WTO member country must apply the rights of importers without penalty, first to the country`s customs administration or an independent body, and then to a judicial authority. All laws, regulations, court decisions and administrative decisions that make the agreement effective are made public.