Yes, the value of imported items must be declared by the importer or an authorised agency at the customs entry point, together with a supporting invoice. Many nations also demand that a separate value declaration form be completed for each consignment or for a batch of consignments imported over time. Additionally, in some circumstances, such as in the case of related party sales, etc. or when they are concerned about the declaration's integrity and correctness, customs officers may also need additional papers and information.