If the customs value of imported goods cannot be determined in accordance with included Items 1 to 6, the customs value is determined by appropriate means in accordance with the principles and general provisions of this agreement and Article VII of the 1994 GATT and on the basis of the data available in the importing country. Members of developed countries provide technical assistance to members of developed countries who request it, on mutually agreed terms. On this basis, members of developed countries establish technical assistance programmes that may include, among other things, staff training, assistance in the preparation of enforcement measures, access to sources of information on the customs assessment methodology and advice on the implementation of the provisions of this agreement. The committee reviews the implementation and implementation of this agreement annually, taking into account its objectives. The committee annually informs the Commodity Exchange Council of developments over the period applicable to them. No member may require or compel a person who is not resident in his or her own jurisdiction to submit to an account or other data set for review or access to a calculated value or to allow access to that account or any other data set. However, information provided by the manufacturer of the goods to determine the customs value in accordance with this article may be verified in another country by the importing country authorities with the manufacturer`s consent and communicated in advance to the government of the country concerned, which does not object to the investigation. to promote the 1994 GATT goals and to ensure additional benefits for international trade in developing countries; The agreement gives customs authorities the right to request additional information from importers when they have reason to doubt the accuracy of the reported value of imported products. If, in spite of any additional information, the administration retains reasonable doubts, it can be considered that the customs value of the imported goods cannot be determined on the basis of the declared value and that the duty should determine the value taking into account the provisions of the agreement.  [GATT Article X publication of GATT 1994] Customs assessment is the regime by which customs authorities assign a monetary value to a good or service for import or export purposes.