Common use of Assistance for the Assessment of Import or Export Duties and Taxes Clause in Contracts

Assistance for the Assessment of Import or Export Duties and Taxes. 1. On request, the requested administration shall provide information to assist the requesting administration in the proper application of Customs law, including in the areas of Customs value, tariff classification and origin of goods, when the requesting administration has reason to doubt the truth or accuracy of a declaration. 2. The information provided shall include: (a) in respect of the value of goods for Customs purposes, information necessary for verifying the declared value; (b) in respect of the tariff classification of goods, information necessary to determine the accuracy of the declared tariff classification; and (c) in respect of the origin of goods, information necessary to determine the accuracy of the declared origin of goods.

Assistance for the Assessment of Import or Export Duties and Taxes. 1. On request, the requested administration shall provide information to assist the requesting administration in the proper application of Customs law, including in the areas of Customs value, tariff classification and origin of goods, when the requesting administration has reason to doubt the truth or accuracy of a declaration. 2. The information provided shall include: (a) in respect of the value of goods for Customs purposes, information necessary for verifying the declared value; (b) ; in respect of the tariff classification of goods, information necessary to determine the accuracy of the declared tariff classification; and (c) and in respect of the origin of goods, information necessary to determine the accuracy of the declared origin of goods.