(d) the principles of the Customs Valuation Code shall apply to domestic transactions as well as international transactions;
(e) in the event of any inconsistency between the
provisions of this Chapter and the Customs Valuation
Code, the provisions of this Chapter shall prevail to
the extent of the inconsistency;
(f) in applying Customs Valuation Code under this Chapter,
the definitions in Article 415 shall take precedence
over the definitions of the Customs Valuation Code to
the extent of any difference; and
(g) all costs referred to in this Chapter shall be recorded
and maintained in accordance with the Generally
Accepted Accounting Principles in the territory of the
Party in which the good is produced.
Article 414: Consultation and Revision
1. The Parties shall consult regularly to ensure that the provisions of this Chapter are administered effectively, uniformly and consistently with the spirit and intent of this Agreement, and shall cooperate in the administration of the provisions of this Chapter in accordance with the provisions of Chapter Five (Customs Procedures).
2. If any Party concludes that the provisions of this Chapter require revision to take into account developments in production processes or other matters, the proposed revision along with supporting rationale and any studies shall be submitted to the other Parties for consideration and any appropriate action pursuant to Chapter Five (Customs Procedures).
Article 415: Definitions
For purposes of this Chapter:
class of motor vehicles means any one of the following categories of motor vehicles: