Members of developed countries provide technical assistance to members of developed countries who request it, on mutually agreed terms. On this basis, members of developed countries establish technical assistance programmes that may include, among other things, staff training, assistance in the preparation of enforcement measures, access to sources of information on the customs assessment methodology and advice on the implementation of the provisions of this agreement. If 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. 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.  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. 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).  [Publication in accordance with Article X of the 1994 GATT] recognizing the importance of the provisions of Article VII of the 1994 GATT and concerned with developing rules of application to ensure greater uniformity and security in their implementation; No member may require or compel a person who is not resident in his or her own jurisdiction to submit to an account or other data set for review or access to a calculated value or to allow access to that account or any other data set.