Customs assessment is the regime by which customs authorities assign a monetary value to a good or service for import or export. In general, the authorities participate in this process to protect tariff concessions, collect revenue for government authority, implement trade policies and protect public health and safety. Tariffs and the need for tariff assessment have existed for thousands of years between different cultures, with evidence of their use in the Roman Empire, the Han dynasty and the Indian subcontinent. The first registered tariff was from 136 in Palmyra, an oasis city in the Syrian desert.  Beginning at the end of the 20th century, customs assessment procedures in most parts of the world were codified in the 1994 agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade (GATT).  The agreement gives customs authorities the right to request additional information from importers when they have reason to question 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.  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. 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. The full text of the agreement is available on the WTO website. More information on the agreement and its application is also available on the WTO website in the Trade Topics category. The WTO Assessment Agreement is officially referred to as the Agreement on the Implementation of Article VII of the 1994 General Agreement on Tariffs and Trade (GATT). It replaced the GATT evaluation code following the uruguay round multilateral trade negotiations that launched the WTO in 1994. [GaTT 1994 Article X publication] [Customs Assessment Rules – Corrections (complements and exclusions) of the transaction value covered by Section 1] [Customs administration rights to ensure truth or accuracy] The agreement aims to establish a uniform system that is fair, uniform and neutral for the valuation of goods imported for customs purposes, that is in accordance with commercial conditions and that prohibits the use of arbitrary or fictitious customs values. The agreement recognizes, by its concept of positive value, that customs assessment should, as far as possible, be based on the actual price of the goods to be assessed. The above evaluation methods should be used in hierarchical order. Article VII of the GATT defines customs assessment requirements and applies to all members of the World Trade Organization. The Agreement on the Implementation of Article VII (known as the WTO Customs Assessment Agreement or „Assessment Agreement“) ensures that customs value investigations for the application of duties to imported products are neutral and uniform, which excludes the use of arbitrary or fictitious customs values.
 . The methods of assessing customs in descending order are: . [Appropriate means based on data available in the importing country] [guarantee in the form of a guarantee, bond or other appropriate instrument] The main basis of the customs assessment under the agreement is „transactional value“ within the meaning of Article 1. Article 1 defines transaction value as „the actual price paid or payable for goods when they are sold for export to the country of import.“  Article 1 is read