4.2.2016 EN Official Journal of the European Union L 29/13 Article 19 Transit The Parties agree that the principle of freedom of transit is an essential condition of attaining the objectives of this Agreement. In that regard, each Party shall provide for freedom of transit through its territory of goods consigned from or destined for the customs territory of the other Party in accordance with Article V of the GATT 1994, including its in­ terpretative notes, which are incorporated into and made part of this Agreement, mutatis mutandis. Article 20 Safeguard measures Nothing in this Agreement shall prejudice or affect the rights and obligations of either Party under Article XIX of the GATT 1994 and the WTO Agreement on Safeguards. Article 21 Special agriculture safeguard Nothing in this Agreement shall prejudice or affect the rights and obligations of either Party under Article 5 (Special Safeguard Provisions) of the WTO Agreement on Agriculture. Article 22 Anti-dumping and countervailing measures 1. Nothing in this Agreement shall prejudice or affect the rights and obligations of either Party under Article VI of the GATT 1994, the WTO Agreement on Implementation of Article VI of the GATT 1994 and the WTO Agreement on Subsidies and Countervailing Measures (‘SCM Agreement’). 2. Before final determination is made, the Parties shall ensure the disclosure of all essential facts under consideration which form the basis for the decision to apply measures, without prejudice to Article 6.5 of the WTO Agreement on Implementation of Article VI of the GATT 1994 and Article 12.4 of the SCM Agreement. Disclosures shall allow interested parties sufficient time to make their comments. 3. Provided it does not unnecessarily delay the conduct of the investigation, each interested party shall be granted the possibility to be heard in order to express their views during anti-dumping or countervailing investigations. 4. The provisions of this Article shall not be subject to the Dispute Settlement provisions in this Agreement. Article 23 Pricing Each Party shall ensure that undertakings or entities to which it grants special or exclusive rights or which it controls, and which sell goods on the domestic market and which also export the same product, maintain separate accounts so that the following shall be clearly ascertained: (a) the costs and revenues associated with domestic and international activities; and (b) full details of the methods by which costs and revenues are assigned or allocated to domestic and international activities.