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

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....tances and manner of exercising thereof, as the Board may specify, where, the Board has reason to believe that the value of such goods may not be declared truthfully or accurately, having regard to the trend of declared value of such goods or any other relevant criteria:" 2. It may also be recalled that, as described in the explanatory memorandum with the Finance Bill 2022, the said amendment is a measure to address the issue of undervaluation in imports and it provides for rules to be framed by the Central Government whereby the Board can be enabled to specify the additional obligations of the importer in respect of a class of imported goods whose value is not being declared correctly, the criteria of selection of such goods, and the checks in respect of such goods. 3. After information to and feedback from public and stakeholders, including Directorates involved in implementation, the Notification No. 03/2023 dated 11th January 2023 has been issued notifying the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (hereafter referred as CAVR, 2023). 4. The provisions of CAVR, 2023 are self-contained, and may be read. The aspects in these rules inc....

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....tee is the higher-level Committee. It recommends a report to the Board, which has been confirmed to be complete in terms of the rules. The nature & content of report/recommendations to be made by the Committees has been specified in the rules 8 and 9. 4.4 It is the expectation that report of the Evaluation Committee under rule 8 must be clear, distinct, unambiguous and free of deficiencies. A report, if it concludes the need to proceed further, should be amenable to implementation, inter alia, using the Customs Automated System, as brought out in the rules. Also, where the report recommends, for example, the declaration of both make and model of the relevant class of goods by the importer, the report must also elaborate the discernible features that constitute the make, and what denotes the model. 4.5 Another aspect of focused implementation is the exceptions to which the rules shall not be applied. While these are described in rule 13, the clause 13(j) allows imports specified by the Board to be also excluded from application of the rules. Therefore, the reasoned and detailed report of the Evaluation Committee must also deal adequately with the additional exceptions, if any, to ....

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....1) of rule 6 may be made to the Board on the following dedicated email id: [email protected]. 4.11 The abovesaid electronic application shall cover processes beginning from receiving the written reference (as the sources for examining the case for identified goods) and onward. The Directorate General of Valuation shall issue suitable advisory and user manual for use of the electronic application. This Directorate is also the Secretariat for the implementation of these rules. 4.12 As mentioned hereinabove, the procedure for an importer of identified goods has been specified in rule 11. The sub-rule (1) requires an importer of identified goods to declare certain aspects described therein while filing the bill of entry. Moreover, where required by the Customs Automated System, such importer shall, in terms of sub-rule (2), also have to fulfil the specified additional obligations, and the assessment of goods or the goods themselves shall be subjected to specified checks so as to enable and assist the importer to demonstrate the truthfulness and accuracy of the declared value. It is essential that for the above purposes the Customs Automated System is in readiness to mandate decla....

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....he Customs Act lists out certain matters which may be provided for in the rules. The said sub-section was amended vide the Finance Act, 2022 to insert the following text under its second proviso – “(iv) the additional obligations of the importer in respect of any class of imported goods and the checks to be exercised, including the circumstances and manner of exercising thereof, as the Board may specify, where, the Board has reason to believe that the value of such goods may not be declared truthfully or accurately, having regard to the trend of declared value of such goods or any other relevant criteria:" 2. It may also be recalled that, as described in the explanatory memorandum with the Finance Bill 2022, the said amendment is a measure to address the issue of undervaluation in imports and it provides for rules to be framed by the Central Government whereby the Board can be enabled to specify the additional obligations of the importer in respect of a class of imported goods whose value is not being declared correctly, the criteria of selection of such goods, and the checks in respect of such goods. 3. After information to and feedback from public and ....

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.... Board, but also the accompanying information or data, for purposes of examining the case for specifying identified goods. Similarly, rule 8 also refers to nature of information that may be considered by the Evaluation Committee. 4.3 The rules 3 and 4 specify the constitution of the Screening Committee and Evaluation Committee in a manner that brings specialisation. The Screening Committee is the higher- level Committee. It recommends a report to the Board, which has been confirmed to be complete in terms of the rules. The nature & content of report/recommendations to be made by the Committees has been specified in the rules 8 and 9. 4.4 It is the expectation that report of the Evaluation Committee under rule 8 must be clear, distinct, unambiguous and free of deficiencies. A report, if it concludes the need to proceed further, should be amenable to implementation, inter alia, using the Customs Automated System, as brought out in the rules. Also, where the report recommends, for example, the declaration of both make and model of the relevant class of goods by the importer, the report must also elaborate the discernible features that constitute the make, and what denot....

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....the processes specified in rules 6, 7, 8, 9 and rule 12 shall be enabled and processed on an electronic application, set up and maintained by the Directorate General of Valuation. This date shall be specified once the said electronic application is developed and made live. The electronic application is already under development by the Directorate General of Valuation. In the interim, any written reference in terms of sub-rule (1) of rule 6 may be made to the Board on the following dedicated email id: [email protected] . 4.11 The abovesaid electronic application shall cover processes beginning from receiving the written reference (as the sources for examining the case for identified goods) and onward. The Directorate General of Valuation shall issue suitable advisory and user manual for use of the electronic application. This Directorate is also the Secretariat for the implementation of these rules. 4.12 As mentioned hereinabove, the procedure for an importer of identified goods has been specified in rule 11. The sub-rule (1) requires an importer of identified goods to declare certain aspects described therein while filing the bill of entry. Moreover, where requi....

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....Pr. Chief Commissioner/ Chief Commissioner as Convenors/Co-Convenors of National Assessment Centers constituted by Board 5. ADG, Directorate General of Valuation 6. ADG Hqr, Directorate General of Revenue Intelligence 7. ADG (NCTC – Cargo), Directorate General of Analytics and Risk Management 8. Members of the Working Group on Valuation and related issues in the National Assessment Centre constituted by Board 9. Pr. DG, Directorate General of Systems and Data Management रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सत्यमेव जयते भारत राजपत्र का The Gazette of India सी. जी. डी. एल. - अ.-11012023-241886 CG-DL-E-11012023-241886 सं. 18] No. 18] असाधारण EXTRAORDINARY भाग II—खण्ड 3 – उप-खण्ड (i) PART II—Section 3 – Sub-section (i) प्राधà....

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...., 2023 कहा जाएगा। 2. (2) ये नियम दिनांक 11 फ़रवरी, 2023 से लागू होंगे। परिभाषायें- (1) इन नियमों में, जब तक कि संदर्भ से अन्यथा अपेक्षित न हो,- (क) "अधिनियम" से अभिप्राय सीमाशुल्क अधिनियम, 1962 (1962 का 52) से है; 263 GI/2023 (1) 2 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)] ख "अतिरिक्त महानिदेशक" में "प्रधान अतिà¤....

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....¥à¤žà¤¾à¤¤ माल” से अभिप्राय उस आयातित माल या उसके 'सब-सेट' से है जिसे बोर्ड ने नियम 5 के अंतर्गत विनिर्दिष्ट किया हो; "आदेश" का अर्थ है नियम 5 के तहत जारी किया गया आदेश; तथा (ञ) “जांच समिति” से अभिप्राय नियम 3 के अंतर्गत गठित की गयी समिति से है । (2) ऐसà....

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.... प्रबंधन महानिदेशक; तथा (घ) विचाराधीन माल की श्रेणी से संबंधित, बोर्ड द्वारा गठित राष्ट्रीय मूल्यांकन केंद्र, यदि कोई हो, के संयोजक। (2) मूल्यांकन महानिदेशालय इस जांच समिति का सचिवालय होगा। (3) यह जांच समिति नियमित रूप से, और जब और जहां ज....

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....à¤¡ द्वारा गठित राष्ट्रीय मूल्यांकन केंद्र, यदि कोई हो, के मूल्यांकन और संबंधित मुद्दों पर कार्यकारी समूह के सदस्य। (2) मूल्यांकन महानिदेशालय इस मूल्यांकन समिति का सचिवालय होगा। [भाग II—खण्ड 3(i)] भारत का राजपत्र : असाधारण 3 (3) यह मूल्यांक....

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....¤° सटीक मूल्य की घोषणा नहीं की जा सकती है बल्कि इससे कम की जा सकती है, वहाँ बोर्ड ऐसे माल को नियम 10 के अनुसार अभिज्ञात माल के रूप में आदेश द्वारा विनिर्दिष्ट कर सकता है। 6. अभिज्ञात किये गए सामानों के मामले की जांच हेतु स्रोत .- ( 1 ) नियम 5 के प....

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....¾à¤¥ संलग्न किया जाएगा - (क) पहचान के प्रमाण और पते के प्रमाण के साथ व्यक्ति का नाम, पूरा पता, मोबाइल नंबर, ईमेल और अन्य संपर्क विवरण का प्रकटीकरण: बशर्ते कि जहां संदर्भ देने वाला व्यक्ति किसी सरकारी विभाग का प्रतिनिधित्व करता हो, वहां पह....

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....के समर्थन में अपना आधार प्रस्तुत करता हो (ङ) अवमूल्यन की सीमा का अनुमानित परिमाणीकरण; (च) विश्वसनीय जानकारी के अन्य स्रोत, यदि कोई हों, जिन पर संदर्भ की जांच करते समय विचार किया जा सकता है; तथा (छ) अतिरिक्त दायित्वों और जांच संबंधी सुझà....

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....¤¿à¤¤ संदर्भ की विषय-वस्तु और संलग्न जानकारी की जांच की जायेगी और ऐसा करने में भौतिक पहलुओं को घोषित मूल्यों या किसी अन्य प्रासंगिक मानदंड की प्रासंगिक प्रवृत्ति के साथ ध्यान में रखा जाएगा। (3) प्रारंभिक जांच और प्रारंभिक निष्कर्à....

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....¤¯à¤¦à¤¿ जांच समिति द्वारा रिकॉर्ड किए गए प्रारंभिक निष्कर्षों के आधार पर ऐसे संदर्भ को विस्तृत जांच के लिए उपयुक्त नहीं पाया जाता है, तो जांच समिति संदर्भ को साथ-साथ बंद कर देगी। 8. मूल्यांकन समिति द्वारा विस्तृत जांच. - ( 1 ) नियम 7 के उप-नियम (4....

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....‡ अंतरराष्ट्रीय कीमतों का रुझान; (ख) हितधारकों से परामर्श या किए जानेवाले प्रकटीकरण के माध्यम से प्राप्त जानकारी; (ग) विशेषज्ञों की रिपोर्ट या प्रमाण पत्र; अकादमिक पेपर्स; शोध पत्र; प्रकाशित रिपोर्ट; ओपन-सोर्स इंटेलिजेंस; स्रोत देà....

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....म 30 दिन के भीतर दर्ज कर ली जाएगी और इस पर मूल्यांकन समिति के प्रत्येक सदस्य के हस्ताक्षर भी होंगे। बशर्ते, उन परिस्थितियों को ध्यान में रखते हुए, जिनके तहत मूल्यांकन समिति को उक्त अवधि में अपनी रिपोर्ट को अंतिम रूप देने से बाधित à¤....

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.... विस्तृत जांच रिपोर्ट में इस संभावना की अभिपुष्टि हो जाती है कि माल की संबंधित श्रेणी या उसके उप श्रेणी का मूल्य सत्य या सटीक रूप से घोषित नहीं किया जा सकता है, वहाँ रिपोर्ट में यह भी निर्दिष्ट किया जाएगा - (क) आयातित माल की श्रेणी या à¤....

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....« एंट्री में मूल्य घोषित करने के लिए आवश्यक रूप से उपयोग किया जाना होगा; (ङ) प्रविष्टि के बिल में घोषित किए जाने के लिए आवश्यक माल के मूल्य से संबंधित तकनीकी या अन्य विनिर्देश जैसे मेक, मॉडल, ब्रांड, ग्रेड, आकार, गुणवत्ता, संरचना (सामà¤....

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....श में जारी, निर्माता से निर्माण प्रक्रिया, निर्माण या माल की असेंबली, खरीद आदेश या अनुबंध के संबंध में लागत शामिल हो सकते हैं। (छ) आयातित माल के संबंध में की जाने वाली जांच, जिसमें परिस्थितियां और उनका उपयोग करने का तरीका भी शामिल à¤....

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....ी पुष्टि किया जाना और बोर्ड को सिफारिश करना - (1) नियम 8 के उप-नियम (4) के अंतर्गत संदर्भित मूल्यांकन समिति की विस्तृत रिपोर्ट तैयार हो जाने पर अभिपुष्टि हेतु जांच समिति के पास हस्तांतरित हो जाएगी। (2) जांच समिति इस बात की पुष्टि करेगी कि मà....

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....अंदर कर दी जानी होगी। 10. जांच समिति की सिफारिश पर बोर्ड द्वारा विचार किया जाना.- ( 1 ) नियम 9 के उप-नियम (4) के अधीन जांच समिति द्वारा की गई सिफारिश पर बोर्ड विचार करेगा और यदि संतुष्ट हो कि सिफारिश की गई रिपोर्ट को स्वीकार कर लिया जाना चाहिए, तà¥....

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....ोग करने का तरीका शामिल है; तथा (ञ) अवधि, पहली बार में न तो 1 वर्ष से कम और न ही 2 वर्ष से अधिक, जिसके लिए उक्त आदेश मान्य होगा। (2) बोर्ड नियम 12 के उप-नियम (3) के तहत जांच समिति के द्वारा की गई समीक्षा रिपोर्ट पर भी विचार करेगा, और यदि वह कारणों और सिà....

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....¤µà¤šà¤¾à¤²à¤¿à¤¤ प्रणाली के द्वारा अनिवार्य होगा, अभिज्ञात माल के आयातक को विनिर्दिष्ट अतिरिक्त दायित्व भी पूरे करने होंगे और माल का मूल्यांकन और स्वयं माल भी ऐसी विनिर्दिष्ट जांच की शर्तों के अधीन रहेगा जिससे कि आयातक घोषित मूल्य की सà....

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....¨à¤‚तिम रूप से मूल्यांकन और निकासी कर सकता है, बशर्ते कि आयातक उक्त अधिनियम की धारा 18 के अनुसार यथोचित प्रत्याभूति जमा कर दे। (6) जहां, अपेक्षित जानकारी या दस्तावेज प्रस्तुत करने और निर्दिष्ट दायित्वों को पूरा करने या निर्दिष्ट जांच à¤....

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....भी युक्तिसंगत [भाग II—खण्ड 3(i)] भारत का राजपत्र : असाधारण 7 संदेह है, वहाँ आगे की कार्यवाही सीमा शुल्क मूल्यांकन (आयातित माल के मूल्य का निर्धारण) नियम, 2007 के नियम 12 के 'अनुसार होगी। 12. समीक्षा.- (1) जांच समिति, नियम 5 के तहत जारी आदेश की वैधता की आधी ....

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....à¤“ं को आदेशित कराते समय बोर्ड द्वारा निर्दिष्ट किए गए किसी भी पैरामीटर को बदलने या हटाने के लिए, बोर्ड को रिपोर्ट में तर्कपूर्ण सिफारिश करेगी। (4) उक्त रिपोर्ट आदेश की वैधता अवधि की समाप्ति से कम से कम तीस दिन पहले बोर्ड को प्रस्तुà¤....

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....यात जिसमें खरीदार और विक्रेता दोनों एक दूसरे से सम्बंधित है और ऐसे संबंध पर पहले ही कोई जांच शुरू की गई है या वह पूरी हो गयी है। (च) परियोजना आयात; (छ) सरकारी या सार्वजनिक क्षेत्र के उपक्रमों के द्वारा किया जानेवाला आयात; (ज) गैर-वाणिज....

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....¤¤à¤® तीस दिन की और अवधि दे सकता है। 15. डिजिटल रिकॉर्ड कीपिंग. - नियम 6, नियम 7, नियम 8, नियम 9 और नियम 12 में निर्दिष्ट प्रक्रियाओं को मूल्यांकन महानिदेशालय द्वारा स्थापित और अनुरक्षित एक इलेक्ट्रॉनिक एप्लिकेशन पर इस संबंध में बोर्ड द्वारा निà....

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.... (1) There shall be a Screening Committee of the following members namely:- (a) Director General of Valuation who shall also be the Convenor of the Committee; (b) Director General of Revenue Intelligence; (c) Director General of Analytics and Risk Management; and (d) Conveners of National Assessment Centre constituted by the Board, if any, pertaining to the class of goods under consideration. (2) The Directorate General of Valuation shall be the Secretariat of the Screening Committee. (3) The Screening Committee shall hold its meetings regularly and as and when necessary for efficient conduct and timely discharge of its functions under these rules. 4. Constitution of the Evaluation Committee.―(1) There shall be an Evaluation Committee of the following members namely:- (a) Additional Director General of Valuation who shall also be the Convenor of the Committee; (b) Additional Director General (Headquarters) of Directorate General of Revenue Intelligence; (c) Additional Director General (National Customs Targeting Centre Cargo) of Directorate General of Analytics and Risk Management; and (d) Members of Working Group on Valuation and related issues of the Nati....

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....with attached documentary evidence, data and analysis bringing out the basis put forth in support of the claim made in the written reference; (e) an approximate quantification of the extent of undervaluation; (f) (g) other sources of reliable information, if any, that may be considered while examining the reference; and suggestions, if any, of additional obligations and checks that may be considered while examining the reference. (3) The written reference received under this rule shall be forwarded electronically by the Board for examination to the Screening Committee. 7. Preliminary examination by Screening Committee.―(1) The Screening Committee shall make a preliminary examination of the written reference forwarded by the Board under sub-rule (3) of rule 6, in order to decide whether it, or part thereof, is a case to be taken up for detailed examination. (2) For the purposes of preliminary examination, the contents and accompanying information with the written reference shall be scrutinized and material aspects taken into account along with the relevant trends of declared values or any other relevant criteria. (3) The preliminary examination and recording ....

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....detailed examination. Provided that, having regard to the circumstances under which the Evaluation Committee may have been prevented from recording its report within specified period, the Convenor of the Screening Committee may, for the reasons recorded in writing, extend the said period for a further period of not more than thirty days. (3) Where the said reasoned and detailed examination report concludes otherwise than as specified in sub- rule (4), the Evaluation Committee shall also record closure of the reference and the report shall stand transferred to the Screening Committee for filing. (4) Where the reasoned and detailed examination report of the Evaluation Committee concludes the likelihood that the value of the relevant class of goods or a subset thereof may not be declared truthfully or accurately, the report shall specify, – (a) (b) (c) (d) (e) (f) complete description of the class of imported goods, or a subset thereof, with 8-digit HS Code; the brands, if any, which have been noticed in connection with the said likelihood; the precautionary unit value expressed in terms of items (d) and (e) which may be used by the Customs Automated System t....

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....£ 11 (3) The Screening Committee shall recommend to the Board upon the report referred at sub-rule (4) of rule 8 or the rectified report referred at sub-rule (2), as the case may be, as having been confirmed to be complete in terms of these rules. (4) The recommendation of the Screening Committee along with the report referred at sub-rule (3) above, shall be made within fifteen days of the report of the Evaluation Committee. 10. Board to consider the recommendation of Screening Committee.- (1) The Board shall consider the recommendation made by the Screening Committee under sub-rule (4) of rule 9, and if satisfied that the recommended report should be accepted, it may issue Order under rule 5 specifying therein- (a) (b) (c) complete description of the identified goods with 8-digit HS Code; the particular Unique Quantity Code which shall be necessarily used by the importer to declare the value in the bill of entry; the technical or other specifications necessary to be declared in the bill of entry; (d) other obligations of the importer, if any; (e) the checks to be exercised with respect to the imported goods, including the circumstances and manner of exercisin....

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....e value declared in relation to the identified goods, the further proceedings shall be taken in accordance with rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 12. Review.- (1) The Screening Committee shall, on the expiry of half of the validity period of the Order issued under rule 5, initiate a mid-term review to assess whether the identified goods may be de-specified either before the expiry of the validity period or not, or the validity period needs to be extended. (2) Apart from the mid-term review under sub-rule (1), the Screening Committee may conduct a review before mid-term, or as and when needed. (3) Based on the review conducted, the Screening Committee shall make a reasoned report with recommendations to the Board to withdraw or extend the Order issued under rule 5 related to the identified goods or to alter or delete any of the parameters specified by the Board while specifying the identified goods in accordance with rule 5. Order. (4) The said report shall be made to the Board at least thirty days prior to the expiry of validity period of the 12 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 13. Excepti....