The way freight is shown has to rest on evidence. Sampling can cover the trade term, the freight invoice, and the declaration basis, and both the sample and the unexamined scope have to be written down. When the supplier cannot explain freight being counted twice in the dutiable value, ask for a formal correction and review evidence. How freight is counted into the dutiable value in the destination country follows competent-authority rules, licensed-body review, and the applicable contract terms. Supplier document review can also draw on this export license and vehicle inspection Q&A. Lifting the hold on the freight display also has to be recorded with its basis.