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of <h1>Customs Officers Can Question Declared Value of Imports Under Rule 4(1) and Must Provide Written Reasoning if Challenged.</h1> When a customs officer doubts the accuracy of the declared value of imported goods, they may request additional information or evidence from the importer. If doubts persist after reviewing the provided information or if the importer fails to respond, the declared value is considered undeterminable under Rule 4(1). Upon the importer's request, the officer must inform them in writing of the reasons for the doubt and offer a chance for a hearing before making a final decision.
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