ARTICLE 19 .
ARTICLE 10
1 . WITH A VIEW TO DETERMINING VALUE FOR CUSTOMS PURPOSES AND WITHOUT PREJUDICE TO NATIONAL PROVISIONS WHICH CONFER WIDER POWERS ON THE CUSTOMS AUTHORITIES OF MEMBER STATES , ANY PERSON OR UNDERTAKING DIRECTLY OR INDIRECTLY CONCERNED WITH THE IMPORT TRANSACTIONS IN QUESTION SHALL SUPPLY ALL NECESSARY INFORMATION AND DOCUMENTS TO THOSE AUTHORITIES WITHIN THE TIME LIMITS PRESCRIBED BY THE LATTER .
2 . ALL INFORMATION WHICH IS BY NATURE CONFIDENTIAL OR WHICH IS PROVIDED ON A CONFIDENTIAL BASIS FOR THE PURPOSES OF CUSTOMS VALUATION SHALL BE TREATED AS STRICTLY CONFIDENTIAL BY THE AUTHORITIES CONCERNED WHO SHALL NOT DISCLOSE IT WITHOUT THE SPECIFIC PERMISSION OF THE PERSON OR GOVERNMENT PROVIDING SUCH INFORMATION , EXCEPT TO THE COMMISSION OR TO THE EXTENT THAT IT MAY BE REQUIRED TO BE DISCLOSED IN THE CONTEXT OF JUDICIAL PROCEEDINGS .
3 . INFORMATION AND DOCUMENTS SUPPLIED TO THE COMMISSION BY A MEMBER STATE PURSUANT TO PARAGRAPH 2 MAY BE USED BY THE COMMISSION ONLY FOR THE PURPOSE FOR WHICH THEY WERE SUPPLIED . THEY SHALL BE SUBJECT TO PROFESSIONAL SECRECY AND IN PARTICULAR MAY NOT BE COMMUNICATED TO PERSONS OTHER THAN THOSE WHO , WITHIN THE INSTITUTIONS OF THE COMMUNITIES OR THE MEMBER STATES , ARE REQUIRED TO HAVE ACCESS TO THEM BY VIRTUE OF THE FUNCTIONS THEY EXERCISE .
ARTICLE 11
IF , IN THE COURSE OF DETERMINING THE CUSTOMS VALUE OF IMPORTED GOODS , IT BECOMES NECESSARY TO DELAY THE FINAL DETERMINATION OF SUCH CUSTOMS VALUE , THE IMPORTER SHALL NEVERTHELESS BE ABLE TO WITHDRAW HIS GOODS FROM CUSTOMS IF , WHERE SO REQUIRED , HE PROVIDES SUFFICIENT GUARANTEE IN THE FORM OF A SURETY , A DEPOSIT OR SOME OTHER APPROPRIATE INSTRUMENT , COVERING THE ULTIMATE PAYMENT OF CUSTOMS DUTIES FOR WHICH THE GOODS MAY BE LIABLE .
ARTICLE 12
1 . UPON WRITTEN REQUEST , THE IMPORTER SHALL HAVE THE RIGHT TO AN EXPLANATION IN WRITING FROM THE CUSTOMS ADMINISTRATION OF THE COUNTRY OF IMPORTATION AS TO HOW THE CUSTOMS VALUE OF HIS IMPORTED GOODS WAS DETERMINED .
2 . REQUESTS FOR AN EXPLANATION UNDER PARAGRAPH 1 OF THIS ARTICLE SHALL BE INTRODUCED NO LATER THAN ONE MONTH AFTER THE DATE WHEN THE CUSTOMS VALUE IS DETERMINED IN ACCORDANCE WITH THIS REGULATION .
3 . WHERE , UNDER NATIONAL PROCEDURES , THE IMPORTER IS PROVIDED WITH THE EXPLANATION REFERRED TO IN PARAGRAPH 1 WITHOUT HIS HAVING MADE A WRITTEN REQUEST , THE REQUIREMENTS OF THIS ARTICLE SHALL BE DEEMED TO HAVE BEEN FULFILLED .
ARTICLE 13
IN SO FAR AS COMMUNITY PROVISIONS LAYING DOWN PROCEDURES FOR THE SETTLEMENT OF DISPUTES CONCERNING CUSTOMS MATTERS HAVE NOT BEEN ADOPTED , THE RELEVANT PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION OF MEMBER STATES SHALL REMAIN APPLICABLE .
NEITHER THE REQUEST NOR THE EXPLANATION REFERRED TO IN ARTICLE 12 SHALL CONSTITUTE ACTS CAPABLE AS SUCH OF ACTIVATING PROCEDURES FOR THE SETTLEMENT OF DISPUTES OR JUDICIAL OR ADMINISTRATIVE PROCEDURES WITHIN THE MEANING OF THE SAID NATIONAL PROVISIONS