Rule 8: Customs Officers Can Reject Declared Export Values If Doubtful, Exporters Must Be Notified and Can Respond.

Rule 8 of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007, addresses the rejection of declared export values. If a customs officer doubts the accuracy of a declared value, they may request additional information from the exporter. If doubts persist, the transaction value is not accepted as per rule 3. The exporter must be informed in writing of the reasons for doubt and given a chance to respond. The rule outlines that this procedure is for rejecting values, not determining them, and provides criteria for raising doubts, such as significant value variations or misdeclaration of goods.

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