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TMI BlogCustoms (Assistance in Value Declaration of identified Imported Goods) Rules, 2023- reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ECT TAXES AND CUSTOMS NOTIFICATION No. 03/2023-Customs (N.T) New Delhi, dated the 11th January 2023 G.S.R. .(E).- In exercise of the powers conferred by section 156 read with section 14 of the Customs Act, 1962 (52 of 1962), the Central Government, hereby makes the following rules, namely:- 1. Short title and commencement.- (1) These rules may be called the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023. (2) They shall come into force on 11th day of February, 2023 2. Definitions.- (1) In these rules, unless the context otherwise requires,- (a) Act means the Customs Act, 1962 (52 of 1962); (b) Additional Director General shall include Principal Additional Director General ; (c) Chief Commissioner shall include Principal Chief Commissioner ; (d) class of imported goods means imported goods that are within a group or range of imported goods produced by a particular industry or industrial sector and includes identical goods or similar goods; (e) Commissioner shall include Principal Commissioner ; (f) Director General shall include Principal Director General ; (g) Evaluation Committ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subset thereof, the Board, having regard to the trend of the declared value of such goods or any other relevant criteria, has reason to believe that such goods may not be declared at their truthful or accurate value but below it, the Board may, by an Order, specify such goods as identified goods in accordance with rule 10. 6. Sources for examining cases for identified goods.- (1) For the purpose of rule 5, the Board shall rely upon a written reference made to it electronically by any person having reason to believe that the value of any class of imported goods or a subset thereof may not be declared truthfully or accurately: Provided that the reference may also be made by an officer of Customs, namely a Commissioner or Additional Director General, or a person representing any other Government Department. (2) The written reference referred to in sub-rule (1) shall be accompanied with (a) disclosure of name, full address, mobile number, email and other contact details of the person, along with proof of identity and proof of address: Provided that proof of identity and proof of address shall not be required where the person making the reference represents a Government D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence. 8. Detailed examination by Evaluation Committee.- (1) The written reference or part thereof, found suitable for detailed examination in terms of sub-rule (4) of rule 7 shall be comprehensively examined by the Evaluation Committee to assess the likelihood, based on the preponderance of probabilities, whether the value of the relevant class of goods or a subset thereof may not be declared truthfully or accurately and for this purpose, the Evaluation Committee may undertake data analysis and take into account the following additional information such as- (a) trend in international prices from relevant sources keeping in view quality and nature of goods; (b) information received through stakeholder consultation or disclosures; (c) reports or certificates of experts; academic papers; research papers; published reports; open-source intelligence; reports originating from source country or despatch ports, including reports of overseas enquiry or verification; (d) disclosures made under applicable provisions of the Act, rules and regulations made thereunder or under any other law that may have relevance for the time being in force; (e) costing in relation to manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al obligations of the importer which may include inter alia furnishing manufacturer invoice, manufacturer test report, expert certification issued in the country of origin, manufacturing process from the manufacturer, costing in relation to manufacture or assembly of goods, purchase order or contract; (g) the checks to be exercised with respect to the imported goods, including the circumstances and manner of exercising them; and (h) the duration, not below one year and not exceeding two years in the first instance, for which the said additional obligations and the additional checks shall be applied. (5) The report referred at sub-rule (4) shall include the nature of imports to which these rules may be considered for not being applied in terms of clause (j) of rule 13. (6) The aspects in the report referred at sub-rule (4) shall be such as are amenable to implementation using the Customs Automated System. 9. Screening Committee to confirm report and recommend to the Board. - (1) The detailed report of the Evaluation Committee, referred at sub-rule (4) of rule 8, shall stand transferred to the Screening Committee for confirmation. (2) The Screening Committee shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the truthfulness and accuracy of the declared value. (3) Where the importer has not already fulfilled the specified additional obligations on the Customs Automated System, the proper officer shall provide a time period of ten days for fulfilling such obligations. (4) The proper officer may, in addition to the specified obligations and for reasons to be recorded in writing, ask for further information and documents from the importer to examine the truthfulness and accuracy of the declared value. (5) On the request of the importer, the proper officer may provisionally assess and clear the goods, subject to importer furnishing appropriate security in terms of section 18 of the Act. (6) Where, upon production of requisite information or documents and fulfilment of specified obligations or exercise of specified checks, the proper officer is satisfied with the truthfulness and accuracy of the declared value, he shall accept the declared value for the purpose of these rules. (7) Where the importer does not provide requisite information and documents or does not fulfil other obligations in the time specified under these rules, or where on the basis of the information and doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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