Customs valuation declaration requirement: importers must furnish accurate value disclosure, invoices and documents for valuation. The substituted rule 10(1) requires the importer or agent to furnish a declaration disclosing full and accurate details of the value of imported goods, the manufacturer's or producer's invoice where goods are imported from or through a person other than the manufacturer or producer, and any other statement, information or document that the proper officer considers necessary for determination of value under the Customs Valuation Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs valuation declaration requirement: importers must furnish accurate value disclosure, invoices and documents for valuation.
The substituted rule 10(1) requires the importer or agent to furnish a declaration disclosing full and accurate details of the value of imported goods, the manufacturer's or producer's invoice where goods are imported from or through a person other than the manufacturer or producer, and any other statement, information or document that the proper officer considers necessary for determination of value under the Customs Valuation Rules.
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