4. The price actually paid or payable when determining the customs value is not increased, unless this article provides for it. b) When neither imported goods, neither identical or imported similar goods are sold at the time of the import of the goods to be assessed, the customs value, subject to the unit price at which identical or similar imported goods are sold, is, subject to paragraph 1, point a), in the state in which it is imported as soon as possible after the importation of the goods, but before the expiry of importation 90 days after that importation. The WTO Agreement on Customs Assessment 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 the least developed countries. 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). 2. Where the customs value cannot be determined in accordance with Article 1, there should normally be a consultation procedure between the customs administration and the importer in order to obtain a value base in accordance with Articles 2 or 3. The importer.B may have information on the customs value of identical or similar imported goods that are not immediately available to the customs administration of the import port.

On the other hand, the customs administration may have information on the customs value of identical or similar imported goods that are not readily available to the importer. A consultation procedure between the two parties will allow for the exchange of information within the framework of the requirements of business secrecy, in order to establish an appropriate value base for customs purposes. The full text of the WTO agreement on the evaluation of customs agreements is available in the Office of Trade Agreements and Compliance database. Considering that there is a 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 identifies certain situations in which the transaction value of imported goods is not acceptable for customs purposes.