Customs assessment is the regime by which customs authorities assign a monetary value to a good or service for import or export. In general, the authorities participate in this process to protect tariff concessions, collect revenue for government authority, implement trade policies and protect public health and safety. Tariffs and the need for tariff assessment have existed for thousands of years between different cultures, with evidence of their use in the Roman Empire, the Han dynasty and the Indian subcontinent. The first registered tariff was from 136 in Palmyra, an oasis city in the Syrian desert.  Beginning at the end of the 20th century, customs assessment procedures in most parts of the world were codified in the 1994 agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade (GATT).  The committee reviews the implementation and implementation of this agreement annually, taking into account its objectives. The committee annually informs the Commodity Exchange Council of developments over the period applicable to them. The WTO Assessment Agreement is officially referred to as the Agreement on the Implementation of Article VII of the 1994 General Agreement on Tariffs and Trade (GATT). It replaced the GATT evaluation code following the uruguay round multilateral trade negotiations that launched the WTO in 1994. The agreement gives customs authorities the right to request additional information from importers when they have reason to doubt the accuracy of the reported value of imported products. If, in spite of any additional information, the administration retains reasonable doubts, it can 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.  Where the customs value of imported goods cannot be determined in accordance with included items 1 to 6, the customs value is determined by appropriate means in accordance with the principles and general provisions of this agreement and Article VII of the 1994 GATT and on the basis of the data available in the importing country. to promote the 1994 GATT goals and to ensure additional benefits for international trade in developing countries; [GaTT 1994 Article X publication] 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.