The agreement gives customs administrations the right to request additional information from importers when they have reason to doubt the accuracy of the declared value of imported goods. If the administration retains well-founded doubts despite additional information, it may 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.  The Committee shall review annually the implementation and implementation of this Agreement, taking into account the objectives of this Agreement. The Committee shall inform the Council for Trade in Goods annually of developments during the period covered by such reviews. Recognizing 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, no Member may require or compel a person who is not established in its territory to submit an account or other registrations for examination or to allow access to it, to determine a calculated value. However, the information communicated by the manufacturer of the products for the purpose of determining the customs value referred to in this Article may be verified by the authorities of the importing country, with the agreement of the producer, in another country, provided that they inform the government of the country concerned in good time and do not oppose the investigation. Members of industrialized countries shall provide technical assistance to members of developing countries upon request, on mutually agreed terms. On this basis, members of industrialized countries shall develop technical assistance programmes which may include, inter alia, training of personnel, assistance in the preparation of implementing measures, access to sources of information on customs valuation methodology and advice in the application of the provisions of this Agreement. the cost of packaging, whether for work or material; The legislation of each Member shall provide for a determination of the customs value for the right of appeal without penalty by the importer or any other person responsible for payment of the duty. If the application of this Article reveals more than one transaction value of identical goods, the lower of that value shall be used to determine the value for duty of the imported goods. . . .