Introduction
As VTTI is not the owner of the product declared for import, VTTI has limited insight in the underlying supply-chain, transactions and parties involved. The determination of the correct customs value is therefore primarily the responsibility of the customer. In this respect, CS relies on the information provided by the customer. The general terms and conditions applicable between VTTI and its customers confirm that the customer is responsible for the accuracy of this information. It is the responsibility of CS to assess whether the provided value is plausible and to contact the customer in case of doubt or apparent errors. VTTI will only file an import declaration when there is sufficient confidence that the declared value has been determined in a compliant manner.