19 U.S.C. § 1683e

(1)

the export price declared by a United States importer pursuant to section 1683a(b)(1) of this title is the same as the export price provided on the export permit, if any, issued by the country of export; and

(2)

the estimated export charge declared by a United States importer pursuant to section 1683a(b)(2) of this title is consistent with the determination published by the Under Secretary for International Trade pursuant to section 1683c(b) of this title .

(1) In general

Any record relating to the importer declaration program required under section 1683a of this title shall be treated as a record required to be maintained and produced under title V of this Act.

(2) Examination of records

The Secretary of the Treasury is authorized to take such action, and examine such records, under section 1509 of this title , as the Secretary determines necessary to verify the declarations made pursuant to section 1683a(c) of this title are true and accurate.