agreement implement articl vii gener agreement tariff trade gener introductori commentari primari basi custom agreement transact defin articl articl read articl inter alia adjust price paid payabl case specif element consid form part custom purpos incur buyer includ price paid payabl import good articl inclus transact consider pass buyer seller form good servic form monei articl provid method determin custom determin provis articl custom determin provis articl process consult custom administr import view arriv basi provis articl occur import inform custom ident similar import good immedi custom administr port import hand custom administr inform custom ident similar import good readili import process consult parti enabl inform exchang subject requir commerci confidenti view determin proper basi custom purpos articl provid base determin custom determin basi transact import good ident similar import good paragraph articl custom determin basi price good sold condit import unrel buyer countri import import good process import valu provis articl import request articl custom determin basi comput method present difficulti import provis articl choos order applic method articl set determin custom case determin provis preced articl member regard multilater trade negoti desir object gatt secur addit benefit intern trade develop countri recogn import provis articl vii gatt desir elabor rule applic order provid greater uniform certainti implement recogn fair uniform neutral system valuat good custom purpos preclud arbitrari fictiti custom valu recogn basi valuat good custom purpos greatest extent transact good valu recogn custom base simpl equit criteria consist commerci practic valuat procedur gener applic distinct sourc suppli recogn valuat procedur combat dump agre part rule custom valuat articl custom import good transact price paid payabl good sold export countri import adjust accord provis articl provid restrict disposit good buyer restrict impos requir law public author countri import ii limit geograph area good resold iii substanti affect good sale price subject condit consider determin respect good valu part proce subsequ resal dispos good buyer accru directli indirectli seller adjust made accord provis articl buyer seller relat buyer seller relat transact accept custom purpos provis paragraph determin transact accept purpos paragraph fact buyer seller relat mean articl ground transact unaccept case circumst surround sale examin transact accept provid relationship influenc price light inform provid import custom administr ground relationship influenc price commun ground import import reason opportun respond import request commun ground write sale relat person transact accept good valu accord provis paragraph import demonstr close approxim occur time transact sale unrel buyer ident similar good export countri import ii custom ident similar good determin provis articl iii custom ident similar good determin provis articl appli forego test due account demonstr differ commerci level quantiti level element enumer articl cost incur seller sale seller buyer relat incur seller sale seller buyer relat test set paragraph initi import comparison purpos substitut valu establish provis paragraph articl custom import good determin provis articl custom transact ident good sold export countri import export time good valu appli articl transact ident good sale commerci level substanti quantiti good valu determin custom sale found transact ident good sold commerci level quantit adjust account differ attribut commerci level quantiti provid adjust made basi demonstr evid establish reason accuraci adjust adjust lead increas decreas cost charg refer paragraph articl includ transact adjust made account signific differ cost charg import good ident good question aris differ distanc mode transport appli articl transact ident good found lowest determin custom import good articl custom import good determin provis articl custom transact similar good sold export countri import export time good valu appli articl transact similar good sale commerci level substanti quantiti good valu determin custom sale found transact similar good sold commerci level quantiti adjust account differ attribut commerci level quantiti provid adjust made basi demonstr evid establish reason accuraci adjust adjust lead increas decreas cost charg refer paragraph articl includ transact adjust made account signific differ cost charg import good similar good question arais differ distanc mode transport appli articl transact similar good found lowest determin custom import good articl custom import good determin provis articl custom determin provis articl custom determin articl provis articl request import order applic articl revers articl import good ident similar import good sold countri import condit import custom import good provis articl base unit price import good ident similar import good sold greatest aggreg quantiti time import good valu person relat person bui good subject deduct commiss paid agre paid addit made profit gener expens connect sale countri import good class kind ii usual cost transport insur cost incur countri import iii cost charg refer paragraph articl iv custom duti nation tax payabl countri import reason import sale good import good ident similar import good sold time import good valu custom subject provis paragraph base unit price import good ident similar import good sold countri import condit import earliest date import good valu expir dai import import good ident similar import good sold countri import condit import import request custom base unit price import good process sold greatest aggreg quantiti person countri import relat person bui good due allow made ad process deduct provid paragraph articl custom import good provis articl base cumput comput consist sum cost materi fabric process emploi produc import good amount profit gener expens equal reflect sale good class kind good valu made produc countri export export countri import cost expens reflect valuat option chosen member paragraph articl member requir compel person resid territori produc examin access account record purpos determin comput inform suppli produc good purpos determin custom provis articl verifi countri author countri import agreement produc provid give suffici advanc notic govern countri question object investig articl custom import good determin provis articl inclus custom determin reason mean consist principl gener provis agreement articl vii gatt basi data countri import custom determin provis articl basi sell price countri import good produc countri system accept custom purpos higher altern valu price good domest market countri export cost product comput valu determin ident similar good accord provis articl price good export countri countri import minimum custom valu arbitrari fictiti valu import request import inform write custom determin provis articl method determin articl determin custom provis articl ad price paid payabl import good extent incur buyer includ price paid payabl good commiss brokerag bui commiss ii cost contain treat custom purpos good question iii cost pack labour materi apport good servic suppli directli indirectli buyer free charg reduc cost connect product sale export import good extent includ price paid payabl materi compon part similar item incorpor import good ii tool di mould similar item product import good iii materi consum product import good iv engin develop artwork design work plan sketch undertaken countri import product import good royalti licenc fee relat good valu buyer pai directli indirectli condit sale good valu extent royalti fee includ price paid payabl part proce subsequ resal dispos import good accru directli indirectli seller frame legisl member provid inclus exclus custom part cost transport import good port place import load unload handl charg transport import good port place import cost insur addit price paid payabl made articl basi object quantifi data addit made price paid payabl determin custom provid articl articl convers currenc determin custom rate exchang duli publish compet author countri import concern reflect effect respect period cover document public current currenc commerci transact term currenc countri import convers rate effect time export time import provid member articl inform natur confidenti provid confidenti basi purpos custom valuat treat strictli confidenti author concern disclos specif permiss person govern provid inform extent requir disclos context judici proceed articl legisl member provid regard determin custom appeal penalti import person liabl payment duti initi appeal penalti author custom administr independ bodi legisl member provid appeal penalti judici author notic decis appeal appel reason decis provid write appel inform right appeal articl law regul judici decis administr rule gener applic give effect agreement publish conform articl gatt countri import concern articl determin custom import good delai final determin custom import good withdraw custom requir import suffici guarante form sureti deposit instrument cover ultim payment custom duti good liabl legisl member make provis circumst articl note annex agreement form integr part agreement articl agreement read appli conjunct respect note annex ii iii form integr part agreement articl agreement custom import good mean good purpos levi ad valorem duti custom import good countri import mean countri custom territori import produc includ grown manufactur mine agreement ident good mean good respect includ physic characterist qualiti reput minor differ appear preclud good conform definit regard ident similar good mean good alik respect characterist compon materi enabl perform function commerci interchang qualiti good reput exist trademark factor consid determin good similar term ident good similar good includ case good incorpor reflect engin develop artwork design work plan sketch adjust made paragraph iv articl element undertaken countri import good regard ident good similar good produc countri good valu good produc person account ident good similar good case produc person good valu agreement good class kind mean good fall group rang good produc industri industri sector includ ident similar good purpos agreement person deem relat offic director busi legal recogn partner busi employ employe person directli indirectli own control hold cent outstand vote stock share directli indirectli control directli indirectli control person directli indirectli control person member famili person busi sole agent sole distributor sole concessionair deem relat purpos agreement fall criteria paragraph articl written request import explan write custom administr countri import custom import good determin articl agreement constru restrict call question right custom administr satisfi truth accuraci statement document declar present custom valuat purpos part ii administr consult disput settlement articl institut establish committe custom valuat refer agreement committe compos repres member committe elect chairman meet year envisag relev provis agreement purpos afford member opportun consult matter relat administr custom valuat system member affect oper agreement further object carri respons assign member wto secretariat act secretariat committe establish technic committe custom valuat refer agreement technic committe auspic custom oper council refer agreement ccc carri respons annex ii agreement oper accord rule procedur contain articl consult disput settlement provid disput settlement understand applic consult settlement disput agreement member consid benefit accru directli indirectli agreement nullifi impair achiev object agreement imped result action member member view reach mutual satisfactori solut matter request consult member member question member afford sympathet consider request member consult technic committe provid request advic assist member engag consult request parti disput initi panel establish examin disput relat provis agreement request technic committe carri examin question requir technic consider panel determin term refer technic committe disput set time period receipt report technic committe panel consider report technic committe event technic committe unabl reach consensu matter refer pursuant paragraph panel afford parti disput opportun present view matter panel confidenti inform provid panel disclos formal author person bodi author provid inform inform request panel releas inform panel author confidenti summari inform author person bodi author provid inform provid part iii special differenti treatment articl develop countri member parti agreement implement articl vii gener agreement tariff trade april delai applic provis agreement period exceed year date entri forc wto agreement member develop countri member choos delai applic agreement notifi director gener wto addit paragraph develop countri member parti agreement implement articl vii gener agreement tariff trade april delai applic paragraph iii articl articl period exceed year applic provis agreement develop countri member choos delai applic provis paragraph notifi director gener wto develop countri member furnish mutual agre term technic assist develop countri member request basi develop countri member draw programm technic assist includ inter alia train personnel assist prepar implement measur access sourc inform custom valuat methodolog advic applic provis agreement part iv final provis articl reserv reserv enter respect provis agreement consent member articl nation legisl member ensur date applic provis agreement conform law regul administr procedur provis agreement member inform committe law regul relev agreement administr law regul articl review committe review annual implement oper agreement take account object thereof committe annual inform council trade good develop period cover review articl secretariat agreement servic wto secretariat regard respons specif assign technic committe servic ccc secretariat annex interpret note gener note sequenti applic valuat method articl defin custom import good determin provis agreement method valuat set sequenti order applic primari method custom valuat defin articl import good valu accord provis articl condit prescrib fulfil custom determin provis articl determin proceed sequenti succeed articl articl custom determin provid articl custom determin provis articl provis articl sequenc import request order articl revers normal order sequenc import request prove imposs determin custom provis articl custom determin provis articl determin custom determin provis articl determin provis articl gener accept account principl gener accept account principl refer recogn consensu substanti authorit support countri time econom resourc oblig record asset liabil asset liabil record asset liabil measur inform disclos disclos financi statement prepar standard broad guidelin gener applic detail practic procedur purpos agreement custom administr member util inform prepar manner consist gener accept account principl countri articl question determin usual profit gener expens provis articl carri util inform prepar manner consist gener accept account principl countri import hand determin usual profit gener expens provis articl carri util inform prepar manner consist gener accept account principl countri product determin element provid paragraph ii articl undertaken countri import carri util inform manner consist gener accept account principl countri note articl price paid payabl price paid payabl total payment made made buyer benefit seller import good payment necessarili form transfer monei payment made letter credit negoti instrument payment made directli indirectli indirect payment settlement buyer part debt ow seller activ undertaken buyer buyer account adjust provid articl consid indirect payment seller regard benefit seller cost activ ad price paid payabl determin custom custom includ charg cost provid distinguish price paid payabl import good charg construct erect assembl mainten technic assist undertaken import import good industri plant machineri equip cost transport import duti tax countri import price paid payabl refer price import good flow dividend payment buyer seller relat import good part custom paragraph iii restrict render price paid payabl unaccept restrict substanti affect good restrict case seller requir buyer automobil sell exhibit prior fix date repres begin model year paragraph sale price subject condit consider determin respect good valu transact accept custom purpos exampl includ seller establish price import good condit buyer bui good quantiti price import good depend price price buyer import good sell good seller import good price establish basi form payment extran import good import good semi finish good provid seller condit seller receiv quantiti finish good condit consider relat product market import good result reject transact fact buyer furnish seller engin plan undertaken countri import result reject transact purpos articl likewis buyer undertak buyer account agreement seller activ relat market import good activ part custom activ result reject transact paragraph paragraph provid mean establish accept transact paragraph buyer seller relat circumst surround sale examin transact accept custom provid relationship influenc price intend examin circumst case buyer seller relat examin requir doubt accept price custom administr doubt accept price accept request inform import custom administr previous examin relationship detail inform buyer seller satisfi examin inform relationship influenc price custom administr unabl accept transact inquiri give import opportun suppli detail inform enabl examin circumst surround sale context custom administr prepar examin relev aspect transact includ buyer seller organ commerci relat price question arriv order determin relationship influenc price shown buyer seller relat provis articl bui sell relat demonstr price influenc relationship price settl manner consist normal price practic industri question seller settl price sale buyer relat seller demonstr price influenc relationship shown price adequ ensur recoveri cost profit repres firm profit realiz repres period time annual basi sale good class kind demonstr price influenc paragraph opportun import demonstr transact close approxim test previous accept custom administr accept provis articl test paragraph met examin question influenc paragraph custom administr suffici inform satisfi detail inquiri test provid paragraph met reason requir import demonstr test met paragraph term unrel buyer mean buyer relat seller case paragraph number factor consider determin close approxim factor includ natur import good natur industri season good import differ valu commerci signific factor vari case case imposs appli uniform standard fix percentag case small differ case involv type good unaccept larg differ case involv type good accept determin transact close approxim test valu set paragraph articl note articl appli articl custom administr sale ident good commerci level substanti quantiti good valu sale found sale ident good take place condit sale commerci level quantiti sale commerci level substanti quantiti sale commerci level quantiti found sale condit adjust made case quantiti factor commerci level factor commerci level quantiti factor express flexibl sale make adjust condit purpos articl transact ident import good mean custom adjust provid paragraph accept articl condit adjust commerci level quantiti adjust lead increas decreas made basi demonstr evid establish reason accuraci adjust valid price list price refer level quantiti import good valu consist shipment unit ident import good transact exist involv sale unit recogn seller grant quantiti discount requir adjust accomplish resort seller price list price applic sale unit requir sale made quantiti long price list establish bona fide sale quantiti absenc object measur determin custom provis articl note articl appli articl custom administr sale similar good commerci level substanti quantiti good valu sale found sale similar good take place condit sale commerci level quantiti sale commerci level substanti quantiti sale commerci level quantiti found sale condit adjust made case quantiti factor commerci level factor commerci level quantiti factor express flexibl sale make adjust condit purpos articl transact similar import good mean custom adjust provid paragraph accept articl condit adjust commerci level quantiti adjust lead increas decreas made basi demonstr evid establish reason accuraci adjust valid price list price refer level quantiti import good valu consist shipment unit similar import good transact exist involv sale unit recogn seller grant quantiti discount requir adjust accomplish resort seller price list price applic sale unit requir sale made quantiti long price list establish bona fide sale quantiti absenc object measur determin custom provis articl note articl term unit price good sold greatest aggreg quantiti mean price greatest number unit sold sale person relat person bui good commerci level import sale place good sold price list grant favour unit price purchas made larger quantiti gt tabl gt greatest number unit sold price unit price greatest aggreg quantiti sale occur sale unit sold price currenc unit sale unit sold price currenc unit greatest number unit sold price unit price greatest aggreg quantiti situat quantiti sold price sale gt tabl gt total gt tabl gt greatest number unit sold price unit price greatest aggreg quantiti sale import countri paragraph person suppli directli indirectli free charg reduc cost connect product sale export import good element paragraph articl account establish unit price purpos articl note profit gener expens refer paragraph articl figur purpos deduct determin basi inform suppli behalf import import figur inconsist obtain sale countri import import good class kind import figur inconsist figur amount profit gener expens base relev inform suppli behalf import gener expens includ direct indirect cost market good question local tax payabl reason sale good deduct made provis paragraph iv articl deduct provis paragraph articl determin commiss usual profit gener expens provis paragraph articl question good class kind good determin case case basi refer circumst involv sale countri import narrowest group rang import good class kind includ good valu inform provid examin purpos articl good class kind includ good import countri good valu good import countri purpos paragraph articl earliest date date sale import good ident similar import good made suffici quantiti establish unit price method paragraph articl deduct made ad process base object quantifi data relat cost work accept industri formula recip method construct industri practic form basi calcul recogn method valuat provid paragraph articl applic result process import good lose ident instanc ident import good lost ad process determin accur unreason difficulti hand instanc import good maintain ident form minor element good sold countri import valuat method unjustifi view situat type consid case case basi note articl gener rule custom determin agreement basi inform readili countri import order determin comput examin cost produc good valu inform obtain countri import case produc good jurisdict author countri import comput method gener limit case buyer seller relat produc prepar suppli author countri import cost provid facil subsequ verif cost refer paragraph articl determin basi inform relat product good valu suppli behalf produc base commerci account produc provid account consist gener accept account principl appli countri good produc cost includ cost element paragraph ii iii articl includ apport provis relev note articl element paragraph articl suppli directli indirectli buyer connect product import good element paragraph iv articl undertaken countri import includ extent element charg produc understood cost element refer paragraph count determin comput amount profit gener expens refer paragraph articl determin basi inform suppli behalf produc produc figur inconsist reflect sale good class kind good valu made produc countri export export countri import note context amount profit gener expens case produc profit figur low produc gener expens high produc profit gener expens consist reflect sale good class kind situat occur product launch countri import produc accept nil low profit offset high gener expens launch produc demonstr low profit sale import good commerci circumst produc actual profit figur account provid produc valid commerci reason justifi produc price polici reflect usual price polici branch industri concern situat occur produc forc lower price temporarili unforese drop demand sell good complement rang good produc countri import accept low profit maintain competit produc figur profit gener expens consist reflect sale good class kind good valu made produc countri export export countri import amount profit gener expens base relev inform suppli behalf produc good inform suppli behalf produc purpos determin comput author import countri inform import request sourc inform data calcul base data subject provis articl gener expens refer paragraph articl cover direct indirect cost produc sell good export includ paragraph articl good class kind good determin case case basi refer circumst involv determin usual profit gener expens provis articl sale export countri import narrowest group rang good includ good valu inform provid examin purpos articl good class kind countri good valu note articl custom valu determin provis articl greatest extent base previous determin custom valu method valuat emploi articl laid articl reason flexibl applic method conform aim provis articl exampl reason flexibl ident good requir ident good export time good valu flexibl interpret ident import good produc countri countri export good valu basi custom valuat custom valu ident import good determin provis articl similar good requir similar good export time good valu flexibl interpret similar import good produc countri countri export good valu basi custom valuat custom valu similar import good determin provis articl deduct method requir good sold condit import paragraph articl flexibl interpret dai requir administ flexibl note articl paragraph term bui commiss mean fee paid import import agent servic repres import abroad purchas good valu paragraph ii factor involv apportion element paragraph ii articl import good element apport import good apportion element made reason manner circumst accord gener accept account principl element import acquir element seller relat import cost element cost element produc import person relat import cost produc element previous import acquir produc import origin cost acquisit product adjust downward reflect order arriv element determin element apport import good possibl exist apport shipment import wish pai duti entir time import request apport number unit produc time shipment import request apport entir anticip product contract firm commit exist product method apportion depend document provid import illustr import produc mould product import good contract produc bui unit time arriv shipment unit produc produc unit import request custom administr apport mould unit unit unit paragraph iv addit element paragraph iv articl base object quantifi data order minim burden import custom administr determin valu ad data readili buyer commerci record system element suppli buyer purchas leas buyer addit cost purchas leas addit made element public domain cost obtain copi eas calcul valu ad depend firm structur manag practic account method firm import varieti product countri maintain record design centr countri import show accur cost attribut product case direct adjust appropri made provis articl case firm carri cost design centr countri import gener overhead expens alloc specif product instanc adjust made provis articl respect import good apport total design centr cost total product benefit design centr ad apport cost unit basi import variat circumst requir factor consid determin proper method alloc case product element question involv number countri period time adjust limit ad element countri import paragraph royalti licenc fee refer paragraph articl includ thing payment respect patent trade mark copyright charg reproduc import good countri import ad price paid payabl import good determin custom payment made buyer distribut resel import good ad price paid payabl import good payment condit sale export countri import import good paragraph object quantifi data exist regard addit requir made provis articl transact determin provis articl illustr royalti paid basi price sale import countri litr product import kilogram made solut import royalti base partial import good partial factor import good import good mix domest ingredi longer separ identifi royalti distinguish special financi arrang buyer seller inappropri attempt make addit royalti amount royalti base import good readili quantifi addit price paid payabl made note articl purpos articl time import includ time entri custom purpos note articl articl import appeal valuat determin made custom administr good valu appeal higher level custom administr import final instanc appeal judiciari penalti mean import subject fine threat fine import chose exercis appeal payment normal court cost lawyer fee considerd fine articl prevent member requir full payment assess custom duti prior appeal note articl paragraph purpos articl term person includ legal person paragraph purpos agreement person deem control legal operation posit exercis restraint direct annex ii technic committe custom valuat accord articl agreement technic committe establish auspic ccc view ensur technic level uniform interpret applic agreement respons technic committe includ examin specif technic problem aris dai dai administr custom valuat system member give advisori opinion solut base fact present studi request valuat law procedur practic relat agreement prepar report result studi prepar circul annual report technic aspect oper statu agreement furnish inform advic matter valuat import good custom purpos request member committe inform advic form advisori opinion commentari explanatori note facilit request technic assist member view further intern accept agreement carri examin matter refer panel articl agreement exercis respons committe assign gener technic committe attempt conclud work specif matter refer member committe panel short period time provid paragraph articl panel set specif time period receipt report technic committe technic committe provid report period technic committe assist activ ccc secretariat represent member repres technic committe member nomin deleg altern repres technic committe member repres technic committe refer annex member technic committe repres member technic committe assist advis wto secretariat attend meet observ statu member ccc member wto repres meet technic committe deleg altern repres attend meet technic committe observ subject approv chairman technic committe secretari gener ccc refer annex secretari gener invit repres govern member wto member ccc repres intern government trade organ attend meet technic committe observ nomin deleg altern advis meet technic committe made secretari gener technic committe meet technic committe meet time year date meet fix technic committe preced session date meet vari request member technic committe concur simpl major member technic committe case requir urgent attent request chairman notwithstand provis sentenc paragraph technic committe meet matter refer panel provis articl agreement meet technic committe held headquart ccc decid secretari gener inform member technic committe includ paragraph dai advanc urgent case open date session technic committe agenda provision agenda session drawn secretari gener circul member technic committe includ paragraph dai advanc session urgent case agenda compris item inclus approv technic committe preced session item includ chairman chairman initi item inclus request secretari gener committe member technic committe technic committe determin agenda open session session agenda alter time technic committe offic conduct busi technic committe elect deleg member chairman vice chairmen chairman vice chairmen hold offic period year retir chairman vice chairmen elig elect mandat chairman vice chairman longer repres member technic committe termin automat chairman absent meet part thereof vice chairman presid event power duti chairman chairman meet particip proceed technic committe repres member technic committe addit exercis power confer chairman rule chairman declar open close meet direct discuss accord speak pursuant rule control proceed chairman call speaker order speaker remark relev discuss matter deleg rais point order event chairman immedi state rule rule challeng chairman submit meet decis stand overrul secretari gener offic ccc secretariat design secretari gener perform secretari work meet technic committe quorum vote repres simpl major member technic committe constitut quorum member technic committe vote decis technic committe major compris third member present outcom vote matter technic committe free make full report committe ccc matter indic view express relev discuss notwithstand provis paragraph matter refer panel technic committe decis consensu agreement reach technic committe question refer panel technic committe provid report detail fact matter indic view member languag record offici languag technic committe english french spanish speech statement made languag immedi translat offici languag deleg agre dispens translat speech statement made languag translat english french spanish subject condit event deleg concern provid translat english french spanish english french spanish offici document technic committe memoranda correspond consider technic committe present offici languag technic committe draw report session chairman consid minut summari record meet chairman designe chairman report work technic committe meet committe meet ccc annex iii year delai applic provis agreement develop countri member provid paragraph articl practic insuffici develop countri member case develop countri member request end period refer paragraph articl extens period understood member give sympathet consider request case develop countri member question show good develop countri good basi offici establish minimum valu make reserv enabl retain valu limit transit basi term condit agre member develop countri revers sequenti order request import provid articl agreement give rise real difficulti make reserv articl term govern reserv provid relev provis articl agreement appli custom author agre request revers order articl develop countri make reserv member consent articl agreement develop countri make reserv respect paragraph articl agreement term govern reserv provid paragraph articl agreement appli accord provis relev note thereto import request develop countri make reserv member consent articl agreement develop countri problem implement articl agreement relat import countri sole agent sole distributor sole concessionair problem aris practic develop countri member appli agreement studi question made request member view find solut articl recogn appli agreement custom adminstr make enquiri truth accuraci statement document declar present custom valuat purpos articl acknowledg enquiri made aim verifi element declar present custom connect determin custom complet correct member subject nation law procedur expect full cooper import enquiri price paid payabl includ payment made made condit sale import good buyer seller buyer parti satisfi oblig seller