Rejection of declared value requires further information; officer may deem value undeterminable, importer entitled to reasons and hearing.

When a proper officer doubts the truth or accuracy of an importer's declared value, the officer may require further information and, if reasonable doubt remains after receipt or in the absence of a response, the value is deemed undeterminable; on request the officer must state the grounds in writing and afford a reasonable opportunity to be heard before final decision.

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