The methods of tariff assessment in descending order are as follows: from the 1950s on, tariffs have been assessed by many countries according to the Brussels value definition (BVD). Under this method, a normal market price was established for each product, defined as the price a commodity would obtain in an open market between buyer and seller, independently of each other, from which the duty was set. De facto deviations from this price were only fully taken into account if the reported value was greater than the reported value. Downward fluctuations were only taken into account by up to 10%. This method has led to widespread discontent among traders, as price changes and competitive advantages of companies have only been reflected when the fictitious price has been adjusted by the customs office after certain periods. Often, new and rare products were not included in the lists, making it difficult to determine the normal price. The United States has never been part of the BVD. It was clear that there was a need for a more flexible and consistent evaluation method that would harmonize the systems of all countries. 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. Brief information on customs assessment relations in the “Rights Assessment” section of the WTO Guide to the WTO. The agreement gives customs authorities the right to request additional information from importers when they have reason to doubt the accuracy of the reported value of imported products. If, in spite of any additional information, the administration retains reasonable doubts, it can be considered that the customs value of the imported goods cannot be determined on the basis of the declared value and that the duty should determine the value taking into account the provisions of the agreement.  1. A Customs Assessment Committee (known as the Committee in this agreement) is established, made up of representatives of each member.