`country of import`, the country of import or customs territory of the Union; any company involved in international trade can benefit from the fair and predictable rules of this agreement for the valuation of goods for customs purposes. The WTO agreement on the implementation of Article VII of the 1994 GATT or the so-called evaluation agreements is part of the Uruguay Round agreements. The agreement sets the rules for determining the value of goods for the imposition of customs duties and taxes applicable at the time of the importation of goods. Under the valuation agreement, transaction value is the primary value method, that is, the value that is based on the price actually paid or payable for the goods. Customs values established in accordance with Article 7 should, where possible, be based on pre-defined customs values. All information that is confidential in nature or that is provided confidentially for customs purposes is treated strictly confidentially by the relevant authorities, which they cannot disclose without the express permission of the person or government transmitting this information, unless it can be disclosed in the context of legal proceedings. 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. For the purposes of Article 2, customs uses, as far as possible, a sale of identical goods at the same commercial stage and in the same quantities as the goods to be assessed.
If no such sale is found, a sale of identical goods, which takes place under one of three conditions, can be used: 1. The legislation of each member provides for the determination of the customs value of the right to indeterminacy and punishment by the importer or any other subject. The methods of tariff valuation in descending order are: 1. The customs value of imported goods is the transaction value, i.e. the price actually paid or payable for goods when they are sold for export to the importing country, adjusted in accordance with Article 8, provided that the costs of the containers that are treated with the goods in question are considered customs; 1.