Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)

Assistance in value declaration rules require additional importer obligations and verification for goods suspected of undervaluation.

The Rules permit the Board, following review by a Screening Committee and an Evaluation Committee of a written reference alleging undervaluation, to specify a class of imports as identified goods. Once specified, importers must make designated declarations in the bill of entry and comply with system-directed additional obligations and checks to demonstrate the truthfulness and accuracy of declared value; the Rules also set out procedures to alter, withdraw, or review such Orders.