The agreement allows the legislation of the importing country to include the customs assessment or exclude it from the customs assessment: each member of the technical committee has one vote. The decision of the technical committee is taken by a majority, which includes at least two-thirds of the members present. Notwithstanding the outcome of the vote on a given issue, the technical committee is free to prepare a full report on this subject to the committee and the CCC, expressing the different views of the discussions on the subject. Notwithstanding the provisions of this paragraph, the Technical Committee makes decisions by mutual agreement on the issues submitted to it by a body. In the absence of agreement in the technical committee on the issue submitted to it by a body, the technical committee presents a report presenting the facts and positions of the members. It is accepted that the evaluation method under Article 5, paragraph 2, would not normally be applicable if imported goods lost their identity as a result of subsequent processing. There may, however, be cases where, although the identity of the imported goods is lost, the added value obtained can be determined accurately without unreasonable difficulties. On the other hand, there may be cases where imported goods retain their identity, but constitute such a minor element of products sold in the country of import that the application of this method of assessment would be unwarranted. For these reasons, any such situation must be considered on a case-by-case basis.

Articles 1 to 7 set out the terms and conditions for determining the customs value of imported goods in accordance with the provisions of this agreement. Evaluation methods are defined in a sequential order of application. The main method of customs assessment is defined in Article 1 and imported goods are assessed in accordance with the provisions of this article, if the conditions set out in it are met. Considering that the basis for assessing goods for customs purposes should, as far as possible, be the transactional value of the goods to be assessed; 3. Members of developed countries provide technical assistance to members of developed countries who request it, under mutually agreed conditions. On this basis, members of developed countries establish technical assistance programmes that may include, among other things, staff training, assistance in the preparation of enforcement measures, access to sources of information on the customs assessment methodology and advice on the implementation of the provisions of this agreement. the costs or value of any other expenses required to reflect the valuation option chosen by the member in accordance with Article 8, paragraph 2. For importers, estimating the value of a product in customs poses problems that can be as serious as the actual tariff calculated. The WTO Customs Assessment Agreement aims to establish a fair, uniform and neutral system for assessing goods for customs purposes, one that is consistent with commercial reality and prohibits the use of arbitrary or fictitious customs values.