However, conditions or considerations relating to the manufacture or marketing of imported products must not lead to the rejection of the transaction value. For example, the fact that the buyer makes available to the seller technical plans and plans implemented in the importing country does not entail the rejection of the transaction value within the meaning of Article 1. Similarly, where the buyer undertakes, on its own behalf of the buyer, although by agreement with the seller, activities related to the marketing of the imported goods, the value of those activities does not form part of the customs value nor does it entail the rejection of the transaction value. `General expenses` include the direct and indirect costs of marketing the products concerned. In this context, it should be noted that the « amount of profits and overheads » must be taken as a whole. It follows that, where, in a given case, the producer`s profit is low and the manufacturer`s overhead costs are high, the producer`s profit and overheads may nevertheless correspond to those normally reflected in sales of products of the same category or type. Such a situation could occur, for example, when a product is marketed in the importing country and the producer accepts a zero or small profit in order to compensate for the high overall costs of placing on the market. If, due to particular economic circumstances, the producer can demonstrate a small profit from the sale of the imported products, account should be taken of the producer`s actual profits, provided that the producer has valid economic reasons to justify them and that the producer`s pricing policy reflects the usual pricing policy of the industry concerned. Such a situation could occur, for example, when producers have been forced to temporarily lower prices due to an unpredictable drop in demand or when they sell goods to supplement a number of products manufactured in the importing country and accept a small profit to maintain competitiveness. Where the producer`s own profits and general expenses do not correspond to those generally reflected in sales of products of the same category or nature as the valued products produced by the producers in the exporting country for export to the importing country, the amount of profits and general expenses may be based on relevant information other than that applicable to them: that of the manufacturer of the goods. 1.
If the customs value of the imported goods cannot be determined in accordance with Articles 1 to 6 inclusive, the customs value shall be determined by appropriate means in accordance with the principles and general provisions of this Agreement and Article VII of GATT 1994, as well as with the data available in the importing country. Determination of customs value: the process by which customs authorities assign a monetary value to a good or service for the purpose of import or export. In general, the authorities are involved in this process in order to protect tariff concessions, collect revenue from the government authority, implement trade policy, and protect public health and safety. Tariffs and the need for a customs value assessment have existed for thousands of years in different cultures, with evidence of their use in the Roman Empire, Han Dynasty and the Indian subcontinent. The first documented customs tariff dates from 136 in Palmyra, an oasis city in the Syrian desert.  From the end of the twentieth century, customs valuation procedures applied worldwide were codified in the Convention implementing Article VII of the General Agreement on Tariffs and Trade (GATT) 1994.  Recognising the importance of the provisions of Article VII of the GATT in 1994 and wishing to establish implementing rules in order to ensure greater uniformity and certainty in their implementation; 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. . . .