The methods of decreasing tariff valuation are the same: in cases where it is impossible to determine the transaction value of imported goods, the agreement provides for other methods of valuation. The first alternative is to determine the customs value on the basis of the transaction value of identical goods sold for export to the same country. In the absence of identical goods, customs authorities use the transaction value of similar goods sold for export to the same country. Where identical or similar goods are not sold for export to the same country, the value of identical or similar goods can be used when sold in the country of import. Another value can be used; the agreement describes how this value should be calculated. In the event of failure of any other, customs authorities use “appropriate means, in accordance with the principles and general provisions of this agreement,” to determine the value of imported goods. 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.  1. Each member`s legislation provides for a determination of the customs value of the importer`s or other person responsible for paying the fee. The agreement aims to establish a uniform system that is fair, uniform and neutral for the valuation of goods imported for customs purposes, that is in accordance with commercial conditions and that prohibits the use of arbitrary or fictitious customs values. The agreement recognizes, by its concept of positive value, that customs assessment should, as far as possible, be based on the actual price of the goods to be assessed. 2.
In the development of its legislation, each member provides that customs officials apply an appropriate method of assessment, i.e. avoid arbitrary fixations or minimum import prices, provided for in the agreement, based on arbitrary findings or minimum import prices, in order to ensure the integrity of market access obligations negotiated on the basis of the value of the imported property. Implementation of the agreement is often essential for the first concrete and useful steps taken by some WTO governments to reform their customs administrations, reduce corruption and ultimately create a rules-based trade facilitation environment. Compliance with the evaluation agreement is important to U.S. exporters, particularly to ensure that market access opportunities from tariff reductions are not undermined or shamed by unjustified and inappropriate “increases” in the customs value of duty-subject products.