2. No member may require or compel a person who is not established in their territory to submit an account or other set of data for review or to allow access to an account or other data set to determine a calculated value. However, information provided by the manufacturer of the goods to determine the customs value in accordance with this article may be verified in another country by the importing country authorities with the manufacturer`s consent and communicated in advance to the government of the country concerned, which does not object to the investigation. whereas customs value should be based on simple and fair criteria, consistent with business practices, and that assessment procedures indiscriminately between sources of supply should be generalised; 2. Where a member believes that a benefit owed directly or indirectly under this agreement is nullified or compromised, or where the achievement of an objective of this agreement is hampered by the actions of another member, he or she may seek consultations with the member or members concerned for a mutually satisfactory solution to the issue. Each member takes due account of all requests for consultation with another member. b) they are legally recognized counterparties; 1. Members of developing countries who are not parties to the agreement on the application of Article VII of the General Agreement on Tariffs and Trade, concluded on 12 April 1979, may delay the implementation of the provisions of this agreement to these members for up to five years from the date of the entry into force of the WTO agreement. Members of developing countries who are delaying the implementation of this agreement inform the WTO Director-General. 2. Each member informs the committee of changes to its laws and regulations relating to this agreement and the management of these laws and regulations. (a) that there are no restrictions on the adoption or use of goods by the purchaser, except for restrictions that may be: 2. An initial right of appeal without penalty may be applied to a customs authority or an independent body, but each member`s legislation provides for the right to obtain sanctions against a judicial authority.
This agreement should not be construed as limiting or questioning the rights of customs authorities to respect or challenge the accuracy or accuracy of a declaration, document or statement submitted for customs assessment. 1. Amendments introduced as a result of the 23 September 2014 (WT/Let/986) Procedure Correction Act back to text.