Complete records represent underlying trust and zero odometer adjustment risk. In the used car market, solid data history itself carries a high premium. The extra few hundred dollars buys you an impeccable endorsement when selling overseas.
The customs of the destination country has the right to disregard the commercial invoice and reassess the value based on its internal database (such as the customs valuation red book). Any additional duties incurred are a result of the importing country's policy and are fully borne by the buyer (importer).
The inspection report only represents the physical condition of the vehicle at the moment the inspection was completed (down to the minute). Once the vehicle begins long-distance inland towing or international shipping, the report no longer guarantees the future condition due to drastic environmental changes.
