Evidence requirements for export declarations: authorities may demand proof of residency, destination, and valuation basis. Regulation 7 authorises the Commissioner of Customs, postal authority or Department of Electronics official to require evidence for export declarations to confirm exporter residency, that the declared destination is the final place of import and clearance, and that the declared value is either the full export value or, if not ascertainable at export, the value the exporter reasonably expects to receive in the overseas market.