However, conditions or considerations related to the production or marketing of imported products should not result in a rejection of the transaction value. For example, the fact that the buyer provides the seller with techniques and plans in the country of import should not lead to a rejection of the transaction value within the meaning of Article 1. If the purchaser takes on his own account, even if he performs, in agreement with the seller, activities related to the marketing of the imported goods, the value of these activities is not part of the customs value and does not result in the rejection of the transaction value. In determining the normal commissions or profits and public service charges covered by Article 5, paragraph 1, it must be determined whether certain goods are ”the same class or species” as other goods to be assessed on a case-by-case basis depending on the circumstances. Sales in the nearest import country or the volume of imported goods of the same or category, including the goods to be assessed, for which the necessary information can be provided should be examined. For the purposes of Article 5, ”goods of the same category or species” are goods imported from the same country as goods to be assessed, as well as goods imported from other countries. The agreement was negotiated as part of the Uruguay Round multilateral trade negotiations concluded in April 1994. It establishes and clarifies Article VII of the multilateral agreements on trade in goods – GATT (1947) and its official name is: ”Agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade of 1994.” ACCORD ON THE APPLICATION OF ARTICLE VII OF GENERAL ACCORD ON TARIFS AND TRADE 1994 Any company involved in international trade can benefit from the fair and predictable rules of this agreement for the valuation of goods for customs purposes. Royalties under Article 8, paragraph 1, point (c) may include, among other things, payments for patents, trademarks and copyrights. However, the right to reproduce goods imported into the country of import is not added to the price actually paid or payable for imported goods when determining the customs value. Laws, regulations, judicial decisions and administrative decisions of general application regarding this agreement are published by the importing country concerned in accordance with Article X of the GATT of 1994. to promote the 1994 GATT goals and to ensure additional benefits for international trade in developing countries; The ”general expenditures” covered in Article 6, paragraph 1, point b) cover the direct and indirect costs associated with the production and sale of export goods, which are not covered by Article 6, paragraph 1, point a).