Verification of identity requires prescribed documents, Aadhaar/PAN authentication, and physical address verification for customs compliance. Verification requires furnishing constitutive documents, authorised signatory evidence, PAN, GSTIN and financial evidence on the Common Portal, followed by Aadhaar authentication and PAN verification for relevant persons; if Aadhaar authentication is unavailable, a notarised passport or electoral identity may be used. Thereafter, officers must carry out physical address verification and financial evaluation, with documentary verification substituting only upon written reasons and senior approval; outcomes are recorded in the Customs Automated System and determine succeeded or failed identity verification.