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Represent the true value of goods

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Reference no: EM132693892

Customs agents are on the lookout for situations where the value of the transaction (invoice value) may not represent the true value of goods being imported. Identify the 3 situations most likely to be scrutinized by customs:

  • The buyer and seller are both located in the same city
  • The buyer and seller are competitors
  • The buyer and seller are part of the same industrial conglomerate
  • The seller is normally a customer of the buyer
  • The seller is an unlisted private company
  • The seller is a subsidiary of the buyer
  • The buyer and seller are both foreign corporations
  • The seller and the buyer have the same parent company

Reference no: EM132693892

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