A valuation query means the declared value has been compared with what similar goods usually cost and found low. It is not an accusation and it is very common.
There are two honest answers to a query and we will tell you which one you have. Either the value is right and provable, or it is not.
Where it is provable we assemble the evidence and file the response: the supplier's price list, the bank transfer, the correspondence, earlier shipments of the same goods at the same price, and a written explanation of why this price is lower than the comparison. Volume prices, clearance stock, discontinued lines and long standing supply relationships are all legitimate and all need documents.
Where it is not provable, the advice is to pay and to fix the buying records for next time. An appeal that cannot be evidenced costs storage while it runs and does not succeed.
We charge for a query response as a piece of work, and we tell you the likely outcome before you instruct us rather than afterwards.