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of <h1>Customs Officers Can Reject Declared Import Values Under Rule 3 if Doubts Persist, Follow Rules 4-9 for Valuation</h1> When a customs officer doubts the accuracy of the declared value of imported goods, they may request additional information from the importer. If doubts persist, the transaction value cannot be determined under Rule 3. The officer must inform the importer in writing of the reasons for doubt and provide an opportunity for the importer to respond. This rule outlines the procedure for rejecting declared values, not determining them. If the declared value is rejected, values are determined sequentially according to Rules 4 to 9. Doubts may arise from factors such as significant value differences, abnormal discounts, or misdeclarations.
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