2. No Member may require or compel persons who are not established in its territory to submit to examination or access to accounts or other records in order to determine a calculated value. However, the information communicated by the manufacturer of the products for the purpose of determining the customs value referred to in this Article may be verified by the authorities of the importing country, with the agreement of the producer, in another country, provided that they inform the government of the country concerned in good time and do not oppose the investigation. This Agreement shall be served by the WTO Secretariat, except for the competences specifically assigned to the Technical Committee provided by the GCC Secretariat. . 2. An initial right to an appeal without sanction may be lodged with a customs authority or an independent body, but the legislation of each member provides for the right to appeal to a judicial authority without penalty. 3. In this Agreement, these are products of the same class or species, belonging to a group or range of products manufactured by a particular sector or sector and comprising identical or similar products. 4. The price actually paid or payable when determining the customs value may be paid only under the conditions laid down in this Article. (b) are legally recognised counterparties; 4. At the request of a Party to the dispute or on its own initiative, a body established to examine a dispute relating to the provisions of this Agreement may request the Technical Committee to consider all matters requiring technical examination.
The panel shall determine the terms of reference of the Technical Committee for each dispute and shall set a time limit for receipt of the Report of the Technical Committee. The body shall take into account the report of the Technical Committee. In the event that the Functional Commission is unable to reach consensus on a matter referred to it under this paragraph, the forum should allow the parties to the dispute to communicate to the forum their position on the matter. (a) there are no restrictions on the disposal or use of the goods by the buyer than those which: 2. Where the customs value cannot be established in accordance with Article 1, it is generally appropriate to initiate a consultation procedure between the customs administration and the importer in order to obtain a basis of value in accordance with Article 2 or Article 3. For example, the importer may have information on the customs value of identical or similar imported goods which are not immediately available to the customs administration of the port of importation. On the other hand, the customs administration may have information on the customs value of identical or similar imported goods which are not readily available to the importer. A consultation process between the two parties will allow for the exchange of information, in accordance with trade secrecy, in order to determine an appropriate basis for customs value. 5.
Confidential information made available to the Panel may not be disclosed without the formal authorisation of the person, body or authority providing the information. Where such information is requested by the panel, but the disclosure of that information by the panel is not permitted, a non-confidential summary of that information shall be provided and approved by the person, body or authority providing the information. (b) In applying this Article, the transaction value of identical goods shall be used for the determination of the customs value for a sale at the same level of trade and, for the most part, in the same quantity as the goods being valued. . . .