Declared value rejection in customs valuation requires reasonable doubt, importer consultation, and sequential valuation under the prescribed rules.

Where the proper officer doubts the truth or accuracy of the declared value of imported goods, the importer may be asked for further information, documents, or other evidence. If reasonable doubt continues, or there is no response, the declared transaction value is treated as incapable of determination under the primary valuation rule. On request, the importer must receive written grounds for doubt and a reasonable opportunity of being heard before the final decision on rejection of declared value. The rule is only a mechanism for rejection of declared value and does not itself determine value. If rejected, valuation must proceed sequentially under the later valuation rules. The declared value is accepted where the proper officer, after enquiry and consultation, is satisfied as to its truth and accuracy.

---

---

---