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<h1>New Customs Rules 2023 Target Undervaluation in Imports, Imposing Additional Obligations on Importers of Specific Goods</h1> The Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023) address undervaluation in imports by imposing additional obligations on importers of certain goods. These rules, effective from February 11, 2023, outline criteria for selecting goods suspected of undervaluation and require a comprehensive examination by committees before goods are specified as identified. Importers of such goods must declare specific details when filing the bill of entry and comply with additional obligations if required. The rules also detail the process for withdrawing or altering an Order and reviewing it.