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    <title>Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023</title>
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    <description>The Rules create a process for identifying imported goods suspected of undervaluation through written references and internal review, using a Screening Committee for preliminary scrutiny and an Evaluation Committee for detailed data-driven examination. Where undervaluation is likely, the Evaluation Committee&#039;s report shall specify identified goods with 8-digit HS codes, brands, a precautionary unit value, the Unique Quantity Code, technical specifications to be declared, additional importer obligations and checks, and an initial one-to-two year validity; the Board may then issue an Order implemented via the Customs Automated System and subject to periodic review and specified exceptions.</description>
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