For the purposes of this Agreement, the customs administration of each Member State shall use the information produced in accordance with the generally accepted accounting principles of the country, adapted to the Article in question. For example, the determination of the usual profit and overheads referred to in Article 5 would be carried out using information produced in accordance with the generally accepted accounting principles of the importing country. On the other hand, the determination of the usual profits and general expenses referred to in Article 6 would be carried out on the basis of information produced in accordance with the generally accepted accounting principles of the producing country. Another example would be to determine an element referred to in Article 8(l)(b)(ii) in the country of importation, using information consistent with the generally accepted accounting principles of that country. an amount of profit and general expenses equal to that normally reflected in sales of products of the same category or category as the valued products produced by the producers of the exporting country for export to the importing country; It should be noted that the `profits and overheads` referred to in Article 5(1) are taken into account as a whole. The figure for the purposes of this deduction shall be determined on the basis of information provided by or on behalf of the importer, unless the importer`s figures contradict those obtained from sales of products of the same category or type imported into the country of importation. If the importer`s figures contradict those figures, the amount of profit and overheads may be based on relevant information other than that provided by or on behalf of the importer. The royalties referred to in Article 8(l)(c) may include, inter alia, payments relating to patents, trade marks and copyrights. However, duties relating to the right to reproduce goods imported into the country of importation shall not be added to the price actually paid or payable for the imported goods when determining the customs value. No member may require or require a person who is not domiciled in its territory to submit an account or other registrations for examination or to allow access to it to determine a calculated value. . . .
