The importer is sometimes required to provide commercial information to the Customs Authority during the determination of the customs value ... Does the importer have the right to request the confidentiality of this information?

The importer is sometimes required to provide commercial information to the Customs Authority during the determination of the customs value … Does the importer have the right to request the confidentiality of this information?

Indeed, in accordance with Article 10 of the WTO Value Agreement, any information is inherently confidential, or provided under confidentiality, for the purposes of customs valuation, its confidentiality must be maintained and not disclosed without the special permission of the person who is the source of such information. Except for this, judicial authorities are entitled to access this information without prior permission

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