Under the agreement, customs authorities can only add the following additions to the transaction value of a commodity – other additions are not permitted: upon written request, the importer has the right to declare in writing to the customs administration of the importing country how the customs value of importers` goods has been determined. Since the starting point for calculating the deduction value is the selling price in the country of import, various deductions are necessary to reduce this price to the corresponding customs value: the commissions normally paid or agreed, the sum of profits and general expenses added to sales must also be deducted; the usual transport costs and the corresponding insurance must be deducted from the price of goods when these costs are normally borne within the country of import; tariffs and other national taxes due in the country of import due to the import or sale of goods must also be deducted; Value added by assembly or processing, if any. Any company involved in international trade can benefit from the fair and predictable rules of this agreement for the valuation of goods for customs purposes. For importers, estimating the value of a product in customs poses problems that can be as serious as the actual tariff calculated. The WTO Customs Assessment Agreement aims to establish a fair, uniform and neutral system for assessing goods for customs purposes, one that is consistent with commercial reality and prohibits the use of arbitrary or fictitious customs values. The Customs Assessment Committee of the Goods Council (CGT) conducts customs assessment work within the WTO. The methods of assessing customs in descending order are the succinct information on customs assessment relations under the WTO`s Customs Assessment Guide. If the customs value cannot be determined by any of the previous methods, it can be determined by appropriate means in accordance with the principles and general provisions of the GATT agreement and Article VII and on the basis of the data available in the importing country. This method should, as far as possible, be based on pre-defined values and methods, with an appropriate degree of flexibility in its application.