Types of Valuation Disputes

Disputes between Customs authorities and traders

• Most common disputes normally occur at the entry or exit points including (sea ports, airports, land borders, Cargo Freight Stations, Internal Container Depots) where imported goods are being valued.
• Emanate from suspicion of declared values by Customs officials due to inconsistencies between the declared values, supporting documents and even with the physical goods.
• May also arise due to minute mistakes on the part of the declarant such as miscalculating figures, omissions among others.

Disputes between member nations of the World Trade Organization

• Most of the disputes revolve around misapplication of the rules of the WTO-ACV, countries aggrieved Anti-dumping measures imposed on their goods by the importing country among others.