Declared export value rejection depends on reasonable doubt, with exporter hearing and sequential valuation after rejection.

Rejection of a declared export value is permitted where the proper officer has reason to doubt its truth or accuracy and may require further information or evidence from the exporter. If reasonable doubt remains, the declared transaction value is treated as not determined in accordance with the transaction value rule. The exporter may seek written reasons for the doubt and a reasonable opportunity of being heard before the final decision. The rule is only a mechanism for rejecting doubtful declared value; after rejection, value must be determined sequentially under the prescribed valuation rules.

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