agreement implement articl vii gener agreement tariff trade gener introductori commentari primari basi custom agreement quot transact quot 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 inclus 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 articl custom determin basi price good sold condit import unrel buyer countri import import good process import valu provis articl 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 preambl regard multilater trade negoti parti agreement hereinaft refer quot parti quot desir object gener agreement tariff trade hereinaft refer quot gener agreement quot quot gatt quot secur addit benefit intern trade develop countri recogn import provis articl vii gener agreement desir elabor rule applic order provid greater uniform certainti implement recogn fair uniform neutral system valut 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 articl 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 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 iv transact sale unrel buyer export countri import good ident import good countri product provid seller transact compar relat appli forego test due account demonstr differ commerci level quantiti level element enumer articl cost incur seller sale buyer relat incur seller sale 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 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 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 refere articl includ transact adjust made account signific differ cost charg import good similar good question aris 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 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 articl 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 articl custom import good provis articl base comput 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 parti articl parti 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 gener agreement 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 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 parti 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 quantify 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 parti 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 parti provid regard determin custom appeal penalti import person liabl payment duti initi appeal penalti author custom administr independ bodi legisl parti provid appeal penalti judici author notic decis appeal appel reason decis provid write inform right appeal articl law regul judici decis administr rule gener applic give effect agreement publish conform articl gener agreement countri import concern articl determin custom import good delai final determin custom import withdraw good custom requir suffici guarante form sureti deposit instrument cover ultim payment custom duti good liabl legisl parti 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 quot custom import good quot mean good purpos levi ad valorem duti custom import good quot countri import quot mean countri custom territori import quot produc quot includ grown manufactur mine agreement quot ident good quot mean good respect includ physic characterist qualiti reput minor differ appear preclud good conform definit regard ident agreement quot similar good quot mean good alik respect characterist compon materi enabl perform function commerci interchang qualiti good reput exist trademark factor consid determin good similar term quot ident good quot quot similar good quot includ case good incorpor reflect engin develop artwork design work plan sketch adjust made articl iv element undertaken countri import good regard quot ident good quot quot similar good quot produc countri good valu good produc person account ident good similar good case produc person good valu agreement quot good class kind quot 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 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 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 institut articl establish agreement committe custom valuat hereinaft refer quot committe quot compos repres parti committe elect chairman meet year envisag relev provis agreement purpos afford parti opportun consult matter relat administr custom valuat system parti affect oper agreement further object carri respons assign parti gatt secretariat act secretariat committe technic committe custom valuat hereinaft refer quot technic committe quot auspic custom cooper council carri respons annex ii agreement oper accord rule procedur contain consult articl parti consid benefit accru directli indirectli agreement nullifi impair achiev object agreement imped result action parti parti view reach mutual satisfactori solut matter request consult parti parti question parti afford sympathet consider request parti consult parti concern initi request consult promptli parti engag consult matter affect oper agreement attempt conclud consult short period time technic committe provid request advic assist parti engag consult disput settlement articl mutual satisfactori solut reach parti concern consult articl committe meet request parti disput dai receipt request investig matter view facilit mutual satisfactori solut investig matter select procedur committe account issu disput relat commerci polici consider question requir detail technic consider committe request initi technic committe carri examin provid paragraph question requir technic consider request parti disput consid issu relat question technic natur committe request technic committe carri examin phase disput settlement procedur compet bodi expert matter consider consult inform assist request bodi expert committe consider result work technic committe pertain matter disput technic issu technic committe request provis paragraph examin matter report committe month date technic issu refer period extend mutual agreement parti disput panel proceed case matter refer technic committe committe establish panel request parti disput mutual satisfactori solut reach month date request committe investig matter matter refer technic committe committe establish panel request parti disput mutual satisfactori solut reach month date technic committe present report committe panel establish govern procedur set annex iii technic committe made report technic aspect matter disput panel report basi consider technic aspect matter disput enforc investig complet report technic committe panel present committe committe give matter prompt consider respect panel report committe action dai receipt report action includ statement fact matter ii recommend parti rule deem parti recommend address consid unabl implement promptli furnish reason write committe event committe action committe consid circumst justifi action author parti suspend applic parti parti oblig agreement determin circumst committe surveil matter made recommend rule disput aris parti relat right oblig agreement parti complet disput settlement procedur agreement avail right gatt includ invok articl xxiii thereof part iii special differenti treatment articl develop countri parti delai applic provis period exceed year date entri forc agreement countri develop countri parti choos delai applic agreement notifi director gener contract parti gatt addit paragraph develop countri parti delai applic articl iii articl period exceed year applic provis agreement develop countri parti choos delai applic provis paragraph notifi director gener contract parti gatt develop countri parti furnish mutual agre term technic assist develop countri parti request basi develop countri parti 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 accept access articl agreement open accept signatur govern contract parti gatt european econom commun agreement open accept signatur govern provision acced gatt term relat effect applic right oblig agreement account right oblig instrument provid provision access agreement open access govern term relat effect applic right oblig agreement agre govern parti deposit director gener contract parti gatt instrument access state term agre regard accept provis articl xxvi gener agreement applic reserv articl reserv enter respect provis agreement consent parti entri forc articl agreement enter forc januari govern accept acced date govern enter forc dai date accept access agreement nation legisl articl govern accept acced agreement ensur date entri forc agreement conform law regul administr procedur provis agreement term quot govern quot deem includ compet author european econom commun parti inform committe law regul relev agreement administr law regul review articl committe review annual implement oper agreement take account object thereof committe annual inform contract parti gatt develop period cover review amend articl parti amend agreement regard inter alia experi gain implement amend parti concur accord procedur establish committe forc parti accept parti withdraw articl parti withdraw agreement withdraw effect expir dai date written notic withdraw receiv director gener contract parti gatt parti receipt notic request meet committe secretariat articl agreement servic gatt secretariat regard respons specif assign technic committe servic secretariat custom cooper council deposit articl agreement deposit director gener contract parti gatt promptli furnish parti contract parti gatt certifi copi thereof amend thereto pursuant articl notif accept thereof access thereto pursuant articl withdraw therefrom pursuant articl registr articl agreement regist accord provis articl charter unit nation geneva twelfth dai april nineteen hundr seventi singl copi english french spanish languag text authent annex interpret note gener note sequenti applic valuat method articl inclus 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 inclus determin provis articl gener accept account principl quot gener accept account principl quot 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 parti 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 articl ii 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 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 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 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 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 quot test quot 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 quot unrel buyer quot mean buyer relat seller case paragraph number factor consider determin quot close approxim quot 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 quot test quot valu set 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 quot quot flexibl sale make adjust condit purpos articl transact ident import good mean custom adjust provid paragraph articl 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 quot quot flexibl sale make adjust condit purpos articl transact similar import good mean custom adjust provid paragraph articl 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 quot unit price good sold greatest aggreg quantiti quot 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 pic file quot quot 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 gt pic file quot quot 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 articl account establish unit price purpos articl note quot profit gener expens quot refer articl figur purpos deduct determin basi inform suppli behalf 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 quot gener expens quot includ direct indirect cost market good question local tax payabl reason sale good deduct made provis articl iv deduct provis articl determin commiss usual profit gener expens provis articl question good quot class kind quot 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 quot good class kind quot includ good import countri good valu good import countri purpos articl quot earliest date quot date sale import good ident similar import good made suffici quantiti establish unit price method 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 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 quot cost quot refer 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 quot cost quot includ cost element articl ii iii includ apport provis relev note articl element articl suppli directli indirectli buyer connect product import good element articl iv undertaken countri import includ extent element charg produc understood cost element refer paragraph count determin comput quot amount profit gener expens quot refer articl determin basi inform suppli behalf produc figur inconsist reflect sale good class kind good valu made produc countri export export countri import note context quot amount profit gener expens quot case produc profit figur low gener expens high 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 take low profit sale import good commerci circumst actual profit figur account provid valid commerci reason justifi 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 quot gener expens quot refer articl cover direct indirect cost produc sell good export includ articl good quot class kind quot 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 quot good class kind quot countri good valu note articl custom valu determin provis articl greatest extent base previous determin custom valu method valuat emploi articl laid articl inclus 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 quot condit import quot articl flexibl interpret quot dai quot requir administ flexibl note articl paragraph term quot bui commiss quot mean fee paid import agent servic repres abroad purchas good valu paragraph ii factor involv apportion element articl ii import good element apport import good apportion element made reason manner circumst accord gener accept account principl element import acquir element seller relat cost element cost element produc import person relat 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 fist shipment request apport entir anticip product contract firm commit exist product method apportion depend document provid import illustr import produc mould product import good contract bui unit time arriv shipment unit produc produc unit import request custom administr apport mould unit unit unit paragraph iv addit element articl iv 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 case calcul valu ad depend fim 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 articl includ thing payment respect patent trademark 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 quot time import quot 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 quot penalti quot mean import subject fine threat fine chose exercis appeal payment normal court cost lawyer fee consid fine articl prevent parti requir full payment assess custom duti prior appeal note articl paragraph purpos articl term quot person quot 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 custom cooper council view technic level uniform interpret applic agreement respons technic committe includ examin specif technic problem aris dai dai administr custom valuat system parti 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 parti committe inform advic form advisori opinion commentari explanatori note facilit request technic assist parti view further intern accept agreement exercis respons committe assign gener technic committe attempt conclud work specif matter refer parti committe short period time technic committe assist activ secretariat custom cooper council represent parti repres technic committe parti nomin deleg altern repres technic committe parti repres technic committe hereinaft refer member technic committe repres member technic committe assist advis gatt secretariat attend meet observ statu member custom cooper council parti repres meet technic committe deleg altern repres attend meet technic committe observ subject approv chairman technic committe secretari gener custom cooper council hereinaft refer quot secretari gener quot invit repres govern parti member custom cooper council 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 meet technic committe held headquart custom cooper council 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 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 chairman vice chairman ceas repres member technic committe automat lose mandat 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 rule chairman declar open close meet direct discuss accord speak pursuant rule control proceed chairman call speaker order remark relev discuss matter deleg rais point order event chairman immedi state rule rule challeng chairman submit meet decis stand overrul secretari gener offic secretariat design 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 custom cooper council matter indic view express relev discuss 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 report work technic committe meet committe meet custom cooper council annex iii quot ad hoc quot panel ad hoc panel establish committe agreement respons examin matter refer committe consult parti disput give full opportun develop mutual satisfactori solut make statement fact matter relat applic provis agreement make find assist committe make recommend give rule matter order facilit constitut panel chairman committe maintain inform indic list govern offici knowledg area custom valuat experienc field trade relat econom develop list includ person govern offici connect parti invit begin year chairman committe government expert parti make work panel establish chairman consult parti concern dai establish propos composit panel consist member prefer govern offici parti directli concern react work dai nomin panel member chairman oppos nomin compel reason citizen countri govern parti disput elig membership panel concern disput panel member serv individu capac govern repres repres organ govern organ give instruct regard matter panel panel develop work procedur parti substanti interest matter notifi committe opportun heard panel consult seek inform technic advic sourc deem panel seek inform technic advic sourc jurisdict parti inform govern parti parti respond promptli fulli request panel inform panel consid confidenti inform provid panel disclos specif permiss person govern provid inform inform request panel releas inform panel author confidenti summari inform author person govern provid inform provid parti disput fail reach satisfactori solut panel submit find write report panel set rational find settlement matter reach parti report panel confin descript disput statement solut reach panel report technic committe issu articl agreement basi consider issu involv question technic natur time requir panel vari case aim deliv find recommend committe undu delai period month date panel establish encourag develop mutual satisfactori solut parti disput view obtain comment panel submit descript part report parti concern subsequ submit parti disput conclus outlin thereof reason period time circul parti protocol agreement implement articl vii gener agreement tariff trade parti agreement implement articl vii gener agreement tariff trade hereinaft refer quot agreement quot regard multilater trade negoti desir express trade negoti committe meet april arriv singl text agreement implement articl vii gener agreement tariff trade recogn develop countri problem appli agreement provis articl agreement relat amend enter forc agre delet provis articl iv agreement recogn year delai applic provis agreement develop countri provid articl practic insuffici develop countri case develop countri parti agreement request end period refer articl extens period understood parti agreement give sympathet consider request case develop countri question show good recogn develop countri good basi offici establish minimum valu make reserv enabl retain valu limit transit basi term condit agre parti agreement recogn develop countri revers sequenti order request import provid articl agreement give rise real difficulti make reserv articl term quot govern reserv provid relev provis articl agreement appli custom author agre request revers order articl quot develop countri make reserv parti agreement consent articl agreement recogn develop countri make reserv respect articl agreement term quot govern reserv provid articl agreement appli accord provis relev note thereto import request quot develop countri make reserv parti agreement consent articl agreement recogn develop countri express concern problem implement articl agreement relat import countri sole agent sole distributor sole concessionair parti agreement agre problem aris practic develop countri appli agreement studi question made request countri view find solut agre articl recogn appli agreement custom administr make enquiri truth accuraci statement document declar present custom valuat purpos agre articl acknowledg enquiri made aim verifi element declar present custom connect determin custom complet correct recogn parti agreement subject nation law procedur expect full cooper import enquiri agre price paid payabl includ payment made made condit sale import good buyer seller buyer parti satisfi oblig seller ii entri forc agreement provis protocol deem part agreement protocol deposit director gener contract parti gatt open accept signatur signatori agreement implement articl vii gener agreement tariff trade govern accept acced agreement pursuant provis articl thereof geneva dai novemb nineteen hundr seventi singl copi english french spanish languag text authent annex interpret note gener note sequenti applic valuat method articl inclus 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 inclus determin provis articl gener accept account principl quot gener accept account principl quot 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 parti 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 articl ii 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 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 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 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 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 quot test quot 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 quot unrel buyer quot mean buyer relat seller case paragraph number factor consider determin quot close approxim quot 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 quot test quot valu set 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 quot quot flexibl sale make adjust condit purpos articl transact ident import good mean custom adjust provid paragraph articl 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 quot quot flexibl sale make adjust condit purpos articl transact similar import good mean custom adjust provid paragraph articl 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 quot unit price good sold greatest aggreg quantiti quot 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 pic file quot quot 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 gt pic file quot quot 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 articl account establish unit price purpos articl note quot profit gener expens quot refer articl figur purpos deduct determin basi inform suppli behalf 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 quot gener expens quot includ direct indirect cost market good question local tax payabl reason sale good deduct made provis articl iv deduct provis articl determin commiss usual profit gener expens provis articl question good quot class kind quot 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 quot good class kind quot includ good import countri good valu good import countri purpos articl quot earliest date quot date sale import good ident similar import good made suffici quantiti establish unit price method 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 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 quot cost quot refer 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 quot cost quot includ cost element articl ii iii includ apport provis relev note articl element articl suppli directli indirectli buyer connect product import good element articl iv undertaken countri import includ extent element charg produc understood cost element refer paragraph count determin comput quot amount profit gener expens quot refer articl determin basi inform suppli behalf produc figur inconsist reflect sale good class kind good valu made produc countri export export countri import note context quot amount profit gener expens quot case produc profit figur low gener expens high 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 take low profit sale import good commerci circumst actual profit figur account provid valid commerci reason justifi 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 quot gener expens quot refer articl cover direct indirect cost produc sell good export includ articl good quot class kind quot 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 quot good class kind quot countri good valu note articl custom valu determin provis articl greatest extent base previous determin custom valu method valuat emploi articl laid articl inclus 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 quot condit import quot articl flexibl interpret quot dai quot requir administ flexibl note articl paragraph term quot bui commiss quot mean fee paid import agent servic repres abroad purchas good valu paragraph ii factor involv apportion element articl ii import good element apport import good apportion element made reason manner circumst accord gener accept account principl element import acquir element seller relat cost element cost element produc import person relat 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 fist shipment request apport entir anticip product contract firm commit exist product method apportion depend document provid import illustr import produc mould product import good contract bui unit time arriv shipment unit produc produc unit import request custom administr apport mould unit unit unit paragraph iv addit element articl iv 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 case calcul valu ad depend fim 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 articl includ thing payment respect patent trademark 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 quot time import quot 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 quot penalti quot mean import subject fine threat fine chose exercis appeal payment normal court cost lawyer fee consid fine articl prevent parti requir full payment assess custom duti prior appeal note articl paragraph purpos articl term quot person quot 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 custom cooper council view technic level uniform interpret applic agreement respons technic committe includ examin specif technic problem aris dai dai administr custom valuat system parti 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 parti committe inform advic form advisori opinion commentari explanatori note facilit request technic assist parti view further intern accept agreement exercis respons committe assign gener technic committe attempt conclud work specif matter refer parti committe short period time technic committe assist activ secretariat custom cooper council represent parti repres technic committe parti nomin deleg altern repres technic committe parti repres technic committe hereinaft refer member technic committe repres member technic committe assist advis gatt secretariat attend meet observ statu member custom cooper council parti repres meet technic committe deleg altern repres attend meet technic committe observ subject approv chairman technic committe secretari gener custom cooper council hereinaft refer quot secretari gener quot invit repres govern parti member custom cooper council 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 meet technic committe held headquart custom cooper council 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 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 chairman vice chairman ceas repres member technic committe automat lose mandat 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 rule chairman declar open close meet direct discuss accord speak pursuant rule control proceed chairman call speaker order remark relev discuss matter deleg rais point order event chairman immedi state rule rule challeng chairman submit meet decis stand overrul secretari gener offic secretariat design 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 custom cooper council matter indic view express relev discuss 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 report work technic committe meet committe meet custom cooper council annex iii quot ad hoc quot panel ad hoc panel establish committe agreement respons examin matter refer committe consult parti disput give full opportun develop mutual satisfactori solut make statement fact matter relat applic provis agreement make find assist committe make recommend give rule matter order facilit constitut panel chairman committe maintain inform indic list govern offici knowledg area custom valuat experienc field trade relat econom develop list includ person govern offici connect parti invit begin year chairman committe government expert parti make work panel establish chairman consult parti concern dai establish propos composit panel consist member prefer govern offici parti directli concern react work dai nomin panel member chairman oppos nomin compel reason citizen countri govern parti disput elig membership panel concern disput panel member serv individu capac govern repres repres organ govern organ give instruct regard matter panel panel develop work procedur parti substanti interest matter notifi committe opportun heard panel consult seek inform technic advic sourc deem panel seek inform technic advic sourc jurisdict parti inform govern parti parti respond promptli fulli request panel inform panel consid confidenti inform provid panel disclos specif permiss person govern provid inform inform request panel releas inform panel author confidenti summari inform author person govern provid inform provid parti disput fail reach satisfactori solut panel submit find write report panel set rational find settlement matter reach parti report panel confin descript disput statement solut reach panel report technic committe issu articl agreement basi consider issu involv question technic natur time requir panel vari case aim deliv find recommend committe undu delai period month date panel establish encourag develop mutual satisfactori solut parti disput view obtain comment panel submit descript part report parti concern subsequ submit parti disput conclus outlin thereof reason period time circul parti protocol agreement implement articl vii gener agreement tariff trade parti agreement implement articl vii gener agreement tariff trade hereinaft refer quot agreement quot regard multilater trade negoti desir express trade negoti committe meet april arriv singl text agreement implement articl vii gener agreement tariff trade recogn develop countri problem appli agreement provis articl agreement relat amend enter forc agre delet provis articl iv agreement recogn year delai applic provis agreement develop countri provid articl practic insuffici develop countri case develop countri parti agreement request end period refer articl extens period understood parti agreement give sympathet consider request case develop countri question show good recogn develop countri good basi offici establish minimum valu make reserv enabl retain valu limit transit basi term condit agre parti agreement recogn develop countri revers sequenti order request import provid articl agreement give rise real difficulti make reserv articl term quot govern reserv provid relev provis articl agreement appli custom author agre request revers order articl quot develop countri make reserv parti agreement consent articl agreement recogn develop countri make reserv respect articl agreement term quot govern reserv provid articl agreement appli accord provis relev note thereto import request quot develop countri make reserv parti agreement consent articl agreement recogn develop countri express concern problem implement articl agreement relat import countri sole agent sole distributor sole concessionair parti agreement agre problem aris practic develop countri appli agreement studi question made request countri view find solut agre articl recogn appli agreement custom administr make enquiri truth accuraci statement document declar present custom valuat purpos agre articl acknowledg enquiri made aim verifi element declar present custom connect determin custom complet correct recogn parti agreement subject nation law procedur expect full cooper import enquiri agre price paid payabl includ payment made made condit sale import good buyer seller buyer parti satisfi oblig seller ii entri forc agreement provis protocol deem part agreement protocol deposit director gener contract parti gatt open accept signatur signatori agreement implement articl vii gener agreement tariff trade govern accept acced agreement pursuant provis articl thereof geneva dai novemb nineteen hundr seventi singl copi english french spanish languag text authent