31As regards, first, what powers the customs authorities have where a declaration submitted to them gives rise to doubts, Article 181a of the Implementing Regulation provides that the customs authorities need not necessarily determine the customs valuation of imported goods on the basis of the transaction value method if they are not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount paid or payable. They may, therefore, refuse to accept the declared price if those doubts continue after they have asked for additional information or documents and have provided the person concerned with a reasonable opportunity to respond to the grounds for those doubts (see, to that effect, judgment of 28 February 2008 in Carboni e derivati, C‑263/06, EU:C:2008:128, paragraph 52).
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