The distribution of items covered in Article 8 paragraph 1 paragraph b) between imported goods depends on two factors: the value of the element itself and the distribution of that value among imported goods. The distribution of these elements should be proportionate to the circumstances and consistent with generally accepted accounting principles. 3. Members of developed countries provide technical assistance to members of developed countries who request it, under mutually agreed conditions. On this basis, members of developed countries establish technical assistance programmes that may include, among other things, staff training, assistance in the preparation of enforcement measures, access to sources of information on the methodology of customs assessment and advice on the implementation of the provisions of this agreement. However, conditions or considerations related to the production or marketing of imported products should not result in a rejection of the transaction value. For example, the fact that the buyer provides the seller with techniques and plans in the country of import should not lead to a rejection of the transaction value within the meaning of Article 1. If the purchaser takes on his own account, even if he performs, in agreement with the seller, activities related to the marketing of the imported goods, the value of these activities is not part of the customs value and does not result in the rejection of the transaction value. 2. No member may require or compel a person who is not established in their territory to submit an account or other set of data for review or to allow access to an account or other data set to determine a calculated value. However, information provided by the manufacturer of the goods to determine the customs value in accordance with this article may be verified in another country by the importing country authorities with the manufacturer`s consent and communicated in advance to the government of the country concerned, which does not object to the investigation.