Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
Notification No. 03/2023-Customs (N.T.) Dated 11/01/2023
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:-
| Rule 1 | Short title and commencement |
| Rule 2 | Definitions |
| Rule 3 | Constitution of the Screening Committee |
| Rule 4 | Constitution of the Evaluation Committee |
| Rule 5 | Procedure for Specification of identified goods |
| Rule 6 | Sources for examining cases for identified goods |
| Rule 7 | Preliminary examination by Screening Committee |
| Rule 8 | Detailed examination by Evaluation Committee |
| Rule 9 | Screening Committee to confirm report and recommend to the Board |
| Rule 10 | Board to consider the recommendation of Screening Committee |
| Rule 11 | Procedure in respect of identified goods |
| Rule 12 | Review |
| Rule 13 | Exceptions |
| Rule 14 | Power to relax |
| Rule 15 | Digital Record Keeping |
Refer Circular No.01/2023-Customs Dated 11/01/2023
Refer:- CAVR Review Order No. 01/2024-Customs dt. 25.09.2024