Customs valuation of identified goods requires coded value declaration, compliance checks, and acceptance only when declared value is verified.

Importers of identified goods must declare value using the Unique Quantity Code and the specified rule 10(1)(c) aspect when filing the bill of entry. Additional obligations and checks may be required under the Customs Automated System, with time allowed for compliance, further information sought where necessary, and provisional assessment available on security. If the proper officer is satisfied, the declared value is accepted; otherwise, further proceedings follow rule 12 of the Customs Valuation Rules, 2007.

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