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The agreement identifies certain situations in which the transaction value of imported goods is not acceptable for customs purposes. They occur: if there are restrictions on the availability or use of the goods by the buyer (with a few exceptions); where the sale or price of the goods is subject to a condition or consideration for which no value can be determined; When part of the proceeds from subsequent use of the goods by the buyer is returned to the seller; or, with a few exceptions, if the buyer and seller are "related" (e.g. B business partners, employers, employees, civil servants or managers in the company of the other company. For The policy of the European Community, cooperation between customs authorities at the international level is an important instrument to strike a balance between the necessary liberalisation of trade and the growing international trade with the world`s major trading partners. This cooperation should help customs authorities to use new instruments or to increase the effectiveness of existing instruments to control trade flows and combat fraud and illegal activities. 3. Articles 5 and 6 are two elements for determining the customs value when it cannot be determined on the basis of the transaction value of identical or similar imported goods or goods. In accordance with Article 5, paragraph 1, the customs value is determined on the basis of the price at which the goods are sold in the condition as imported into the country of import to an independent buyer. The importer also has the right to have products that are processed after importation assessed, in accordance with Article 5, if requested by the importer. In accordance with Article 6, the customs value is calculated on the basis of the calculated value. These two methods pose some difficulties and that is why the importer has the right to choose, in accordance with Article 4, the order of application of the two methods. At present, there are no specific LDC provisions within the AIC. A G90 proposal would require least developed countries to use minimum values for customs assessment purposes for 10% of tariff lines if the accuracy of declared values cannot be established (WTO/FEI, 2020).

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 European Union has also concluded partnership and cooperation agreements with a number of countries, including Russia and Ukraine, which cover customs cooperation and contain a mutual assistance protocol. The agreement allows importing countries to include the legislation of importing countries or exclude it from the customs assessment: (a) the customs value of imported goods, the value of the products for the purpose of applying ad valorem duties on imported goods; 2. Where neither imported goods, identical goods nor similar imported goods are sold in the country of import on the condition that they are imported, the customs value is determined, at the request of the importer, on the basis of the unit price at which imported goods are sold in the import country in the largest total quantity of persons who are not related to the persons to whom they purchase, taking into account the added value of that processing and the deductions provided in paragraph 1. They also believe that it is possible to exchange information on technical assistance provided to third countries in order to improve these measures. The agreements also stipulate that both sides strive to simplify and harmonize customs procedures, taking into account the work of international organizations such as the World Customs Organization (WHO) and the World Customs Organization (WHO) and the World Customs Organization

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