Laws, regulations, administrative, judicial and administrative provisions of general application of this Agreement shall be published by the importing country concerned in accordance with Article X of the GATT 1994. If the customs value of the imported goods cannot be determined in accordance with Articles 1 to 6 inclusive, the customs value shall be determined by appropriate means in accordance with the principles and general provisions of this Agreement and Article VII of GATT 1994, as well as with the data available in the importing country. No Member may require or compel a person who is not established in its territory to submit an account or other registration for examination or to authorize access to it in order to determine a calculated value. However, the information communicated by the manufacturer of the products for the purpose of determining the customs value referred to in this Article may be verified by the authorities of the importing country, with the agreement of the producer, in another country, provided that they inform the government of the country concerned in good time and do not oppose the investigation. The agreement gives customs administrations the right to request additional information from importers when they have reason to doubt the accuracy of the declared value of imported goods. If the administration retains well-founded doubts despite additional information, it may 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.  For cases where it is not possible to determine the transaction value of the imported goods, the Agreement provides for alternative methods of valuation. The first alternative is to determine the customs value on the basis of the transaction value of identical products sold for export to the same country. Where the goods are not identical, the customs authorities shall use the transaction value of similar goods sold for export to the same country. If identical or similar goods are not sold for export to the same country, the value of identical or similar goods may be used when selling in the country of importation. A calculated value can also be used; The agreement describes how to calculate this value. In the event of failure, the customs authorities shall use “appropriate means in accordance with the principles and general provisions of this Agreement” to determine the value of the imported goods. wishing to promote the objectives of GATT in 1994 and to ensure additional benefits for the international trade of developing countries, “like” products which, although not identical in all respects, have similar characteristics and other similar elements enabling them to perform the same functions and be commercially interchangeable.