Transaction value rejection rules apply where restrictions, indeterminate conditions, proceeds sharing, or related party influence raise valuation doubts. Transaction value may be rejected where use or disposition restrictions exist (with narrow exceptions), where the sale is subject to conditions or considerations whose value cannot be determined (excluding production or marketing conditions), where subsequent resale proceeds accrue to the seller unless adjustable, and where buyer and seller are related unless lack of price influence and approximation to a test value are demonstrated. The proper officer may reject declared value under the procedural rule when doubts persist after additional information is furnished; the rule provides a rejection mechanism rather than a valuation method and allows acceptance after consultation if doubts are resolved.