Transportation and insurance costs. Under Article 8.2, countries must include in their legislation a provision that includes transport costs, insurance, etc., in or excludes customs value (CAF or FOB valuation base). The vast majority of countries evaluate products on the basis of CIF, with the notable exception of Australia, Canada and the United States. There has been serious concerns about the commitment of developing countries to implement the WTO Assessment Agreement in 2000. Many countries have not been well prepared to manage complex assessment rules that impose much of the duties of customs administration to show that a declared value is not correct. For this reason, it is the responsibility of customs authorities to develop the systems and procedures necessary for effective monitoring of undervaluation. This requires an aggressive approach to detecting undervaluation, setting up well-trained and well-trained specialized staff and organizing them into post-publication verification and control units. These units verify selected transactions, conduct audits and perform reassessments when an undervaluation is found. As a general rule, customs legislation gives the administration the power to request any information that may be relevant to determining the value of the import. 2. (a) To determine whether the transaction value is acceptable for the purposes of paragraph 1, the fact that the buyer and seller are related to the meaning of section 15 is not in itself a reason to characterize the value of the transaction as unacceptable. In this case, the circumstances of the sale must be examined and the transaction value accepted, provided the relationship does not affect the price. When the customs administration, taking into account the information provided by the importer, or other reasons to believe that the relationship had an influence on the price, it informs the importer and gives the importer an appropriate opportunity to make its comments.
At the request of the importer, the reasons are communicated in writing. Like many important innovations, the WTO agreement on customs assessment is based on a very simple idea: that it is in the interests of both customs administrations and traders that trade in goods be taxed on the basis of the realities of trade policy transactions. This is the so-called « transaction value » method, which is the main method of customs assessment of the agreement. Considering that there is a need for a fair, uniform and neutral system for the valuation of goods for customs purposes, which excludes the use of arbitrary or fictitious customs values; Local offices. At the time of the submission and processing of the notification to the local office, a decision must be made as to the level of verification required for the customs assessment. Because the information contained in the return is processed (ideally in an automated environment), some data is compared to that contained in the selectivity system, for example to determine whether the importer has an undervalued, often undervalued, type of goods, and for exporters from certain countries known for incorrect billing, etc. If any of these factors are satisfied, additional audit activities may be required. This may include physical verification of the goods to ensure that the description on the invoice matches the merchandise and is sufficiently detailed to support the post-release verification of the goods. For example, it may be necessary to ensure that the brand name, model and serial numbers are registered so that the subsequent verification activity can be directed to a particular brand. However, no in-depth investigation should be conducted at the local level, particularly if the goods are to be kept under customs control until a response.94 According to Article 5.1, the unit price at which identical or similar imported goods or goods are sold in the largest total quantity is the basis for determining the value of customs.