Undervaluation of imported goods may be examined through detailed electronic references and screening committee review.

The Board may examine potential undervaluation of identified imported goods on the basis of a written reference sent electronically by any person who believes the value of a class of imported goods, or a subset thereof, may not have been declared truthfully or accurately. The reference must include identity and contact details, proof of identity and address where applicable, detailed goods particulars, the basis of undervaluation, supporting evidence, approximate quantification, other reliable information, and suggested checks. The Board must forward the reference electronically to the Screening Committee for examination.

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