twenty-third ANNUAL REVIEW OF THE
IMPLEMENTATION AND
OPERATION OF THE AGREEMENT ON IMPLEMENTATION
OF ARTICLE VII
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994[1]
Article
23 of the Agreement provides that "the Committee shall review annually the
implementation and operation of this Agreement taking into account the
objectives thereof". The main objectives of the Agreement are those listed
in the General Introductory Commentary. The annual review of the Committee
should cover the implementation and operation of the Agreement in the light of
its objectives and specific obligations.
[1] This report was adopted by the Committee on Customs Valuation at
its meeting of 6 November 2017.