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.  [Publication under Article X of the 1994 GATT] 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 Trade Topics category. The WTO Assessment Agreement is officially referred to as the Agreement on the Implementation of Article VII of the 1994 General Agreement on Tariffs and Trade (GATT). It replaced the GATT evaluation code following the uruguay round multilateral trade negotiations that launched the WTO in 1994. 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. Tariffs and the need for tariff assessment have existed for thousands of years between different cultures, with evidence of their use in the Roman Empire, the Han dynasty and the Indian subcontinent.
The first registered tariff was from 136 in Palmyra, an oasis city in the Syrian desert.  Beginning at the end of the 20th century, customs assessment procedures in most parts of the world were codified in the 1994 agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade (GATT).  The WTO agreement on the implementation of Article VII of the 1994 GATT or the so-called evaluation agreements is part of the Uruguay round. The agreement sets the rules for determining the value of goods for the imposition of customs duties and taxes applicable at the time of the importation of goods. Under the valuation agreement, transaction value is the primary value method, that is, the value that is based on the price actually paid or payable for the goods. The methods of assessing customs in descending order are as follows: 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. . Clearance Background of the TF Client Cooperation Negotiations ICC Customs Guidelines The main basis for the customs assessment under the agreement is “transactional value” within the meaning of Article 1. Article 1 defines transaction value as “the price actually paid or payable for goods when they are sold for export to the country of import.”  Article 1 is read at the same time as Article 8, which allows customs authorities to quantify the transaction value when certain parts of the goods, considered part of the customs value, are produced by the purchaser but are not effectively included in the price paid or payable for imported goods. Section 8 also allows for the inclusion of exchanges (“considerations”) between the buyer and the seller in forms other than money in the transaction value of the exchanges (“considerants”). Articles 2 to 7 contain methods for determining customs value when they cannot be determined in accordance with Article 1. Given that most of the world`s trade is valued on the basis of the transac value method,