If a country challenges an importer's valuation of goods, the burden of proof falls on the country to provide additional evidence of valuation.

Question

Quizplus · Accepted Answer

Under the World Trade Organization's Agreement on Customs Valuation, the primary responsibility for correctly declaring the value of goods lies with the importer. If a country challenges this valuation, it is up to the importer to justify or prove the declared value.

If a Country Challenges an Importer's Valuation of Goods, the Burden