Does the WTO Value Agreement place restrictions on customs administrations when verifying the accuracy or accuracy of the documents submitted?

Does the WTO Value Agreement place restrictions on customs administrations when verifying the accuracy or accuracy of the documents submitted?

In accordance with Article 17 of the WTO Value Agreement, nothing in this Agreement shall be constraining or questioning the right of customs administrations to be satisfied with the truth or accuracy of any statement, document or declaration submitted to customs for evaluation purposes It was commented on the above text in Annex III of the Convention that, in the context of the implementation of the Convention, customs administrations may need to inquire as to the accuracy or accuracy of any statement, document or permit submitted for evaluation purposes

Verification of the value elements declared or submitted to the customs and customs authorities to determine the full and correct customs value. Members subject to their national procedures and laws shall have the right to expect full cooperation by importers on such inquiries

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