5.3. Explanation in writing

5. Transparency in the administration of Customs valuation

Article 16 of the Valuation Agreement states that Customs has an obligation to provide an importer with a written explanation of how a Customs value was determined.

The principle is: the importer declares, and Customs determines. If Customs rejects any part of an importer's declaration, it must provide a written explanation of the decision. This gives the importer a basis to appeal if needed. This procedure should not be confused with Customs asking an importer for supporting evidence. Customs is not required to give reasons for that request, and doing so could compromise any investigation.