Rule 13 - Exceptions - Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

13. Exceptions .- These rules shall not be applied to, (a) imports not involving duty; (b) goods for which tariff value has been fixed by the Board in terms of sub-section (2) of section 14 of the Act; (c) goods which attract import duty on specific rate basis; (d) imports made in terms of authorization or license issued under duty exemption scheme of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) in which the inputs imported prior to export are physically contained in the export product; (e) imports where buyer and seller are related and an investigation on relationship has already been contemplated or finalized; (f) Project imports; (g) imports by Government, Public Sector Undertakings; (h) imports made in non-commercial quantities; (i) goods imported for the purpose of re-export; or (j) imports specified by the Board.