This is a type of customs inspection conducted by customs authorities when they have grounds to be suspicious about the customs value.
When there are reasons to be suspicious of the customs value, customs authorities may perform this type of check. The shipment will often be chosen for valuation review following a document or physical inspection. Additional paperwork from the customer is needed to demonstrate to customs that the value of the items is accurate, including but not limited to:
- Sea freight insurance policy -Commercial Invoice
- Resale invoice -Purchase contract/order
- Invoice for transport cost
- Invoice for insurance
- Corresponding regarding purchasing
- Bill of Lading
- Clearance order
- Direct representation authorization
- Payment receipt/ bank statement
- Export declaration
