The WTO Agreement on Implementation of Article VII of the GATT 1994 or the so-called Assessment Agreements are part of the Uruguay Round. The agreement contains the rules for determining the value of goods for the determination of customs duties and taxes in force at the time of importation of the goods. According to the valuation agreement, transaction value is the main method of value, i.e. value based on the actual price paid or payable for the goods. [Published pursuant to Article X of the GATT 1994] The agreement gives customs administrations the right to request additional information from importers if they have reason to doubt the accuracy of the declared value of imported goods. If, despite additional information, the administration retains reasonable doubts, it can be assumed that the customs value of the imported goods cannot be determined on the basis of the declared value and that customs should determine the value taking into account the provisions of the Agreement. [4] The WTO Agreement on Evaluation is officially known as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (GATT) 1994. It replaced the GATT Valuation Code following the Uruguay Round of multilateral trade negotiations, which established the WTO in 1994. Customs valuation is the process by which customs authorities assign a monetary value to a good or service for import or export purposes. In general, the authorities are involved in this process to protect tariff concessions, collect revenue for the government agency, implement trade policy, and protect public health and safety. Tariffs and the need for customs valuation have existed for thousands of years in different cultures, with evidence of their use in the Roman Empire, Han Dynasty and Indian subcontinent. The first documented tariff dates back to 136 in Palmyra, an oasis city in the Syrian desert.

[1] Beginning in the late 20th century, customs valuation procedures used worldwide were codified in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (GATT) 1994. [2] The full text of the Agreement is available on the WTO website. More information on the agreement and its application is also available on the WTO website in the category of trade issues. [Annexes I, II and III shall form an integral part of the Agreement] [Right of Customs administrations to be satisfied of truth or accuracy] This hierarchy is codified in national legislation. [6] [Security in the form of a guarantee, deposit or other appropriate instrument]. The main basis for customs valuation under the Agreement is the `transaction value` within the meaning of Article 1. Article 1 defines transaction value as "the price actually paid or payable for the goods when they are sold for export to the importing country". [5] Article 1 must be read at the same time as Article 8, which allows customs authorities to declare the transaction value when certain specific parts of the goods - which are considered to be part of the customs value - appear to the buyer but are not actually included in the price paid or payable for the imported goods. . .

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