“General expenses” include direct and indirect costs associated with the marketing of the products concerned. In another case, a company may bear the costs of the construction centre outside the import country as overhead, without certain products being allocated. In this case, an appropriate correction could be made in accordance with Article 8 with respect to imported goods, by allocating the total cost of the design centre over the entire production that benefits the construction centre and distributing these costs on a unit basis between imports. For the purposes of this agreement, each member`s customs administration uses the information produced in a manner consistent with the generally accepted accounting principles in the country that is appropriate to the article in question. Like what. B, the normal profit and general charges covered by Article 5 would be established using information produced in a manner consistent with the generally accepted accounting principles of the importing country. On the other hand, the normal profit and general expenses covered by Article 6 would be established using information obtained in a manner consistent with the generally accepted accounting principles of the producing country. Another example is that the definition of an element in Article 8, paragraph 1, point b) (b) of Article 8 would be made using information in a manner consistent with the accounting principles generally accepted in that country. Since most of world trade is valued on the basis of the transaction value method, the agreement offers more predictability, stability and transparency for trade, thereby facilitating international trade while ensuring compliance with national laws and regulations. whereas customs value should be based on simple and fair criteria, consistent with business practices, and that assessment procedures indiscriminately between sources of supply should be generalised; As a general rule, the customs value under this agreement is determined on the basis of information readily available in the importing country. However, to determine a calculated value, it may be necessary to examine the manufacturing costs of the goods to be assessed and other information to be obtained from outside the import country. In addition, in most cases, the producer of the products is outside the jurisdiction of the authorities of the importing country. The application of the calculated value method will generally be limited to cases where buyers and sellers are linked to each other and where the manufacturer is willing to provide the importing country authorities with the necessary calculations and create the possibilities for further control.