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Guidelines on the development and use of a national database as a risk assessment tool

These Guidelines address various issues pertaining to the development and use of a national valuation database. A national valuation database is a risk assessment tool which may be used by a Customs Administration along with other risk tools to assess potential risk regarding the truth or accuracy of the declared Customs value for imported goods.

The information in the database should be recent data reflecting the Customs value and other pertinent information for previously imported goods. The values may not be used to determine the Customs value for imported goods, as a substitute value for imported goods, or as a mechanism to establish minimum values. In addition, recognizing that differences in prices, including substantial declines, are a part of international trade, a difference between the declared value and the database value(s) is not by itself a reliable indicator of potential risk with respect to the truth or accuracy of the declared value, subject to the provisions of Decision 6.1.

A Customs Administration that uses a valuation database should establish a monitoring mechanism to ensure that the database is being used as a risk assessment tool and that the information stored in the database is updated on a regular basis.