Identified imported goods rules require specific declarations, Unique Quantity Codes, and additional importer obligations to address undervaluation. The rules enable the Board to designate a class of imported goods as identified goods where declared values are suspected to be untruthful; a written reference triggers a Screening Committee preliminary review and, if suitable, an Evaluation Committee detailed examination. The Evaluation Committee must produce a reasoned report specifying HS codes, brands, a precautionary unit value, the required Unique Quantity Code, technical specifications, additional importer obligations, checks and duration. The Board may then issue an Order, and importers must declare specified particulars and, via the Customs Automated System, fulfil obligations or face valuation under CVR, 2007.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Identified imported goods rules require specific declarations, Unique Quantity Codes, and additional importer obligations to address undervaluation.
The rules enable the Board to designate a class of imported goods as identified goods where declared values are suspected to be untruthful; a written reference triggers a Screening Committee preliminary review and, if suitable, an Evaluation Committee detailed examination. The Evaluation Committee must produce a reasoned report specifying HS codes, brands, a precautionary unit value, the required Unique Quantity Code, technical specifications, additional importer obligations, checks and duration. The Board may then issue an Order, and importers must declare specified particulars and, via the Customs Automated System, fulfil obligations or face valuation under CVR, 2007.
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