The value shown in the customs declaration shall be accompanied by all the information necessary for its verification.
2. Where:
(a) the invoice presented to the customs authorities has not been drawn up by the exporter in the country of origin of the product; or
(b) the authorities are not persuaded that the value shown in the declaration represents the true import price; or
(c) the price has not been paid to the seller within a period of three months from the day following the date of acceptance of the declaration of release for free circulation by the customs authorities, the competent authorities shall take the necessary steps to determine the import price, in particular with reference to the resale price applied by the importer.
