American Samoa § 27.1027 - Contest of valuation

§ 27.1027. Contest of valuation

(a) If a person importing goods into American Samoa is of the opinion that an excessive valuation has been placed upon the goods imported and desires to protest the valuation as made, he shall so inform the chief customs officer and then submit, in writing, a request to the Governor of American Samoa that a Board of Appraisers be appointed to revalue the goods so imported and valued, setting forth in the request the reason for his opinion that the goods have been overvalued. (b) The Governor shall thereupon appoint a Board of Appraisers (as a rule, consisting of 3 persons, depending upon the value of the goods involved) which shall, at its earliest convenience, proceed to reappraise the goods. (c) The verdict of the Board of Appraisers, subject to the approval of the Governor, shall be final. (d) If the valuation placed upon the goods by the Board of Appraisers is lower than the original valuation placed upon the goods, the government shall pay such expenses as may have been incurred by reason of this. If the appraisal made by the board of appraisers is equal to or higher than that originally levied, the importer shall be required to pay such expenses as may have been incurred by reason of the appointment of the board. .