Den britiske regering har desuden frem­hævet, at »spørgsmålet er tendensiøst, for så vidt som det forudsætter, at en nedsættelse af den angivne værdi i sig selv fører til fordrejninger i samhandelen og til konkurrenceforvridninger«.
In addition, in the absence of bad faith, negligence or recklessness in filling out the questionnaire it is difficult to see how a charge of making a false declaration could arise; and the United Kingdom Government maintains that in intra­Community trade "any arbitrary downward adjustment of a declaration of value would be contrary to Article 30 at least in so far as it was coupled with penalties for making a false declaration".