Under Customs regulations, importers have to submit to Customs at the time of clearance of goods a copy of the invoice attested by the authorised dealer through whom remittance has been or will be made, as corroboratory evidence of the value of the goods declared on Customs Bills of Entry. To enable the importer to comply with this requirement, authorised dealers should furnish to him a duly attested copy of the invoice in all cases where relative bills of exchange and/or shipping documents were received through their medium. Where documents were received by the importer direct, authorised dealers may also attest copy of the invoice on request by the importer, provided the remittance has been or will be made through them.