The World Trade Organization (WTO) agreement establishes rules for the assessment of imported goods that must be applied by all Member States. These are described in field 6.1. WTO member countries are required to abide by this assessment agreement85, but agreement on its provisions of the agreement has often proved problematic in that they include the introduction of modern principles of tax and customs administration, such as self-assessment. B 86. , to establish a uniform and neutral system for the assessment of goods imported for customs purposes. which corresponds to commercial situations and prohibits the use of arbitrary or fictitious customs values. The agreement recognizes, by its concept of positive value, that customs assessment should, as far as possible, be based on the actual price of the goods to be assessed. Local offices. At the time of the submission and processing of the notification to the local office, a decision must be made as to the level of verification required for the customs assessment. Because the information contained in the return is processed (ideally in an automated environment), some data is compared to that contained in the selectivity system, for example to determine whether the importer has an undervalued, often undervalued, type of goods, and for exporters from certain countries known for incorrect billing, etc. If any of these factors are satisfied, additional audit activities may be required. This may include physical verification of the goods to ensure that the description on the invoice matches the merchandise and is sufficiently detailed to support the post-release verification of the goods. For example, it may be necessary to ensure that the brand name, model and serial numbers are registered so that the subsequent verification activity can be directed to a particular brand.

However, detailed investigations should not be carried out at local offices, particularly if goods are to be kept under customs control until a response is provided.94 Transportation and insurance costs.