Transaction value rejection: criteria and procedure for rejecting declared customs value under valuation rules, including related-party concerns. The transaction value may be rejected where sale terms impose use or disposition restrictions (subject to limited exceptions), where price is conditional on 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 absence of price influence and approximation to a test value is shown. Under Rule 12, a proper officer may reject a declared value if reasonable doubts remain after further information, with the rule providing a rejection mechanism rather than a valuation method; interpretative notes in the schedule govern rule interpretation.