Русско-англо-русский юридический словарь

CBP officers discovered six plastic bags containing various vials, while conducting an examination of a parcel manifested as "Purified Water Vials" with a declared value of $196.81. (Daily Mail)

So there is an incentive on both sides to understate the price in a bid to avoid the taxes, and pay the difference between actual and declared values in illegal money. (BBC)