6. Administrative obligations conferring rights to the importer

The WTO Valuation Agreement imposes obligations and confers rights on both parties to an import transaction, Customs and the importer. Some provisions address the transparency of the valuation process; others protect importer rights.

Key administrative obligations conferring rights to the importer

Article

Administrative obligation

Article 11

Provide the right to appeal, without penalty, to an authority within Customs or to an independent body, including a judicial authority.

Article 10

Maintain confidentiality of commercial information obtained in the course of determining Customs value.

Article 13

Release imported goods before valuation is finalized, provided sufficient guarantee or surety is furnished.