Customs value declaration scrutiny requires detailed evaluation of imported goods, supporting data, importer obligations, and automated compliance checks.

Detailed examination by the Evaluation Committee requires assessment, on a preponderance of probabilities, of whether the value of identified imported goods may not be declared truthfully or accurately, using data analysis and relevant external information such as price trends, stakeholder disclosures, expert material, open-source intelligence, overseas verification reports, lawful disclosures, costing, and other reliable sources. A signed reasoned report must ordinarily be recorded within thirty days, extendable by a further thirty days for recorded reasons, and if the likelihood is not established the reference is closed and filed. If established, the report must specify the goods, precautionary unit value, Unique Quantity Code, technical particulars, importer obligations, checks, duration, and exclusions for automated implementation.

---

---

---