Should the customs administration accept the value that the importer approves in all cases?

Should the customs administration accept the value that the importer approves in all cases?

Although the WTO Value Agreement requires reliance on the method The first of the valuation methods is the method of value of the transaction to a very large extent but the application of these The method is subject to several factors The customs administration is convinced of the validity and accuracy of the value determined (The absence of any impediments to acceptance of the transaction value) Availability of objective and quantitative data for costs to be added to price adjustment If the value of the transaction can not be applied, alternative routes will be used (For evaluation in accordance with the binding sequential order) (as explained in the answer to question no


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