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    <title>CUSTOMS (ASSISTANCE IN VALUE DECLARATION OF IDENTIFIED IMPORTED GOODS) RULES, 2023</title>
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    <description>The Rules empower the Board to designate classes of imported goods as identified goods where declared values appear understated, based on evidentiary written references and value trends, and establish a two stage committee process-Screening Committee for preliminary scrutiny and Evaluation Committee for detailed assessment-to specify HS code, Unique Quantity Code, precautionary unit value triggers, technical specifications, additional importer obligations and checks, and an initial duration, with Orders enforced through Customs Automated Systems and review mechanisms for de specification or extension.</description>
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