Suppose that After Inn Foods learned of the investigation, the company included a disclaimer on some shipments stating that the declared value “is strictly for customs clearance” while the company determines the “true transaction value.” Does this disclaimer legally or ethically absolve the importer of intent to defraud?

Inn Foods, Inc. (www.innfoods.com) was established in 1976 as a subsidiary of the VPS Companies, Inc. Inn Foods imports frozen fruits and vegetables into the United States from sources worldwide. At its plants in California and Texas, the company blends, custom packages, co-packs, flavors, and seasons vegetables, pasta, potatoes, rice, fruits, and other food products. Each year, Inn Foods sells more than 157 million pounds of food. Its customers include buyers in the food service industry, industrial food markets, and retail food markets at locations around the globe.