Study Guide

Article 10 of the Agreement requires that commercial information obtained by Customs in the course of determining Customs value must be kept confidential, except as may be needed in a court of law.

The confidentiality provision may not apply where there is evidence or suspicion of unlawful activity. Customs administrations regularly share information through international agreements, and most governments also have information-sharing arrangements between government departments. E.g., Customs to Revenue or Trade.