The agreement provides for a customs assessment system that bases customs value primarily on the transaction value of imported goods, i.e. on the price actually paid or payable for goods when they are sold for export to the importing country, with certain adjustments. whereas customs value should be based on simple and fair criteria, consistent with business practices, and that assessment procedures indiscriminately between sources of supply should be generalised; The agreement allows the legislation of importing countries to include customs assessment or exclude it from customs assessment: brief information on customs assessment links in the Customs Assessment section of WTO guidelines on the WTO agreement. whereas evaluation procedures should not be used to combat dumping; 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. 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. [4] The WTO Customs Assessment Agreement aims to establish a fair, uniform and neutral system for assessing goods for customs purposes. The specific and differentiated provisions (SDT) concern extensions of transposition times, reservations about maintaining a system of minimum values and technical assistance. They are contained in Article 20 and Appendix III of the agreement, which do not specifically concern LDCs. Recognising the need for a fair, uniform and neutral system for the valuation of goods for customs purposes, which excludes the use of arbitrary or fictitious customs values; The agreement established a customs value assessment committee made up of representatives from each WTO member country. This committee meets at least once a year and gives members the opportunity to consult on issues related to the management of the customs assessment system. As part of the agreement, a technical customs assessment committee was also established under the aegis of the World Customs Organization, an international organization based in Brussels, whose aim is to promote international cooperation in customs matters. The tasks of the technical committee, which meets at least twice a year, include examining specific technical problems related to the day-to-day management of the agreement; Provide appropriate advice and solutions to these problems Reviewing Member States` assessment laws, procedures and practices; and provide information and advice on all customs assessment issues that may be requested by Member States.