The above evaluation methods should be used in hierarchical order. 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. Under the agreement, customs authorities can only add to the transactional value of a commodity: other additions are not permitted: the agreement lists certain situations in which the transactional 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 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 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.