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).

During the stationary steering test, the technician will check the smoothness of the steering wheel from full left to full right, looking for any unusual noises from the steering gear; they will also inspect the hydraulic power steering pump (if present) and the seals of the steering column for any hydraulic fluid leakage.

No, it is absolutely impossible to get a refund. Not only will there be no refund, but if the proceeds from the port auction of the abandoned cargo are insufficient to cover the exorbitant demurrage and disposal fees, the shipping company and customs will still pursue you (the bill of lading recipient) for the remaining debt through international legal proceedings.