Customs exceptions limit application of value-declaration assistance rules to specified import categories and noncommercial consignments. The Rules exclude from their application imports not involving duty; goods with tariff value fixed by the Board; goods attracting duty on a specific-rate basis; imports under duty-exemption authorizations where inputs are physically contained in the export product; imports between related parties subject to relationship investigation; project imports; imports by Government and public sector undertakings; non-commercial imports; goods imported for re-export; and other imports as specified by the Board.