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    <title>Procedure in respect of identified goods</title>
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    <description>Importers of identified goods must declare value using the Unique Quantity Code and specified aspect at bill of entry and comply with additional obligations and checks on the Customs Automated System to demonstrate accuracy. The proper officer shall allow a time-limited opportunity to fulfil outstanding obligations, may request further information with reasons recorded, and may provisionally clear goods on security. If satisfied after required submissions and checks, the declared value is accepted; persistent doubts or non-compliance lead to valuation proceedings under the established Customs Valuation rules.</description>
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