Considering that the basis for assessing goods for customs purposes should, as far as possible, be the transactional value of the goods to be assessed; Under the agreement, customs authorities can only add other additions to the transaction value of a commodity: Article VII of the GATT contains customs assessment requirements and applies to all members of the World Trade Organization. The Agreement on the Implementation of Article VII (known as the WTO Customs Assessment Agreement or “Assessment Agreement”) ensures that customs value investigations for the application of duties to imported products are neutral and uniform, which excludes the use of arbitrary or fictitious customs values.  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. Since the starting point for calculating the deduction value is the selling price in the country of import, various deductions are necessary to reduce this price to the corresponding customs value: the commissions normally paid or agreed, the sum of profits and general expenses added to sales must also be deducted; the usual transport costs and the corresponding insurance must be deducted from the price of goods when these costs are normally borne within the country of import; tariffs and other national taxes due in the country of import due to the import or sale of goods must also be deducted; Value added by assembly or processing, if any. However, where the determination of the customs value of imported goods is delayed in determining the final value of this value in customs, the importer of the goods may withdraw it from the duty if, if necessary, the importer provides a sufficient guarantee in the form of a guarantee, a surety or another appropriate instrument covering the final payment of customs duties for which the goods may be liable. Each member`s legislation provides for this. [Customs administration rights to verify truth or accuracy] b) For the application of this article, the transaction value of identical goods is used to determine the customs value at a sale at the same commercial stage and in quantities substantially identical to that of the goods to be assessed. If none of these sales are found, the transaction value of identical goods sold at a different commercial stage and/or at different quantities is adjusted to account for differences in trade and/or quantity, provided that these adjustments can be made on the basis of proven evidence that clearly demonstrates the relevance and accuracy of the correction, whether or not the adjustment results in an increase or impairment. 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; The agreement provides for the creation of a customs value assessment committee, made up of representatives from each member, to allow members to consult on issues relating to a member`s management of the customs assessment system or the promotion of the objectives of the agreement. 4. The price actually paid or payable when determining the customs value is not increased, unless this article provides for it.