|作者：||Committee on Customs Valuation|
twenty-sixth annual review of the
implementation and operation
of the agreement on implementation of article vii of
the general agreement on tariffs and trade 1994
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.
At its meeting of 19 October 2020, the Committee on Customs Valuation conducted the 26th annual review of the implementation and operation of the Agreement.
 This report was adopted by the Committee on Customs Valuation at its meeting of 19 October 2020.