Declaration of value and quality: exporters and importers must state and certify goods' value, quantity and quality in shipping documents. The owner of imported or exported goods, including goods connected with services or technology, must state value, quantity, quality and description in the Bill of Entry, Shipping Bill or other prescribed customs documents to the best of his knowledge and belief and subscribe a declaration of truth. For exports, the owner must further certify that the quality and specification stated conform with the terms of the export contract with the buyer or consignee.