|作者：||Committee on Customs Valuation|
twenty-third ANNUAL REVIEW OF THE
OPERATION OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GENERAL AGREEMENT ON TARIFFS
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.
 This report was adopted by the Committee on Customs Valuation at its meeting of 6 November 2017.