精选优质文档-倾情为你奉上AGREEMENT ON IMPLEMENTATION OF ARTICLE VIIOF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994GENERAL INTRODUCTORY COMMENTARY 1.The primary basis for customs value under this Agreement is transaction value as defined in Article1. Article 1 is to be read together with Article 8 which provides, interalia, for adjustments to the price actually paid or payable in cases where certain specific elements which are considered to form a part of the value for customs purp