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    <title>Implementation of Self-Assessment in Customs</title>
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    <description>Importers, exporters and CHAs must declare precise descriptions, actual grades and specific sizes of acrylic sheets and off-cuts in the Bill of Entry; off-cuts are those with both dimensions below 4 ft by 3 ft. Physical examination must match declared grade and specifications; discrepancies will be treated as mis-declaration under the Customs Act, 1962. Omitting parameters such as brand, grade or specifications may justify rejection of transaction value under the Customs Valuation Rules and contravene Board guidance on self-assessment.</description>
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