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

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....orted 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 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, 2....

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....ng 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 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 re....

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....evelopment 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 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 decla....

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....ntified Imported Goods) Rules, 2023 (CAVR, 2023) – reg. The undersigned is directed to say that the second proviso to sub-section (1) of section 14 of the 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 import....

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....ified goods. 4.2 The rules provide guidance to both, the person making the reference to the Board, as well as in the undertaking of detailed examination. For example, the rule 6 not only specifies the sources from which a reference maybe received by the 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 Custom....

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...., the Screening Committee may conduct a review even before the mid-term or as and when needed. This flexibility to conduct review allows the Committee to consider inter alia changes in material facts, circumstances or other relevant aspects, as appropriate. 4.10 As provided in rule 15, with effect from a date as may be specified by Board, 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....

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.... on 11th February 2023 6. The appropriate Public Notice and Standing Orders may be issued. Hindi version follows. Yours faithfully, (Harish Kumar) Under Secretary to the Government of India Email: [email protected] Copy, for implementation and necessary action, to: 1. DG, Directorate General of Valuation 2. DG, Directorate General of Revenue Intelligence 3. DG, Directorate General of Analytics and Risk Management 4. 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 भारà....

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....प्त शीर्षक और प्रारम्भ – (1) इन नियमों को सीमाशुल्क (अभिज्ञात आयातित माल के मूल्य घोषणा में सहायता) नियम, 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) "अधà....

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....¤‚ “प्रधान महानिदेशक' भी आयेंगे; (छ) “मूल्यांकन समिति” से अभिप्राय नियम 4 के अंतर्गत गठित समिति से है; (ज) (झ) “अभिज्ञात माल” से अभिप्राय उस आयातित माल या उसके 'सब-सेट' से है जिसे बोर्ड ने नियम 5 के अंतर्गत विनिर्दिष्ट किया हो; "आदेश" का अर....

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....मिति होगी:- (क) मूल्यांकन महानिदेशक जो समिति के संयोजक भी होंगे; (ख) राजस्व आसूचना महानिदेशक; (ग) विश्लेषिकी और जोखिम प्रबंधन महानिदेशक; तथा (घ) विचाराधीन माल की श्रेणी से संबंधित, बोर्ड द्वारा गठित राष्ट्रीय मूल्यांकन केंद्र, यदि à¤....

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....¿à¤°à¤¿à¤•à¥à¤¤ महानिदेशक (राष्ट्रीय सीमाशुल्क लक्ष्यीकरण केंद्र - कार्गो); तथा (घ) विचाराधीन वस्तुओं की श्रेणी से संबंधित, बोर्ड द्वारा गठित राष्ट्रीय मूल्यांकन केंद्र, यदि कोई हो, के मूल्यांकन और संबंधित मुद्दों पर कार्यकारी समूह के à....

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....¤°à¥à¤¡ के पास ऐसे सामानों के घोषित मूल्य या किसी अन्य प्रासंगिक मानदंड के संबंध में यह मानने का कारण है कि ऐसा माल जिसके सही और 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 अà¤....

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....•à¤¿à¤¸à¥€ अन्य सरकारी विभाग का प्रतिनिधित्व करने वाले व्यक्ति द्वारा भी किया जा सकता है। (2) उप-नियम (1) में संदर्भित लिखित संदर्भ के साथ संलग्न किया जाएगा - (क) पहचान के प्रमाण और पते के प्रमाण के साथ व्यक्ति का नाम, पूरा पता, मोबाइल नंबर, ईमेल ....

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.... मूल्य से कम घोषित किया जाता है; (घ) संलग्न दस्तावेजी साक्ष्य, डाटा और विश्लेषण सहित ऐसी जानकारी जिससे लिखित संदर्भ में किए गए दावे के समर्थन में अपना आधार प्रस्तुत करता हो (ङ) अवमूल्यन की सीमा का अनुमानित परिमाणीकरण; (च) विश्वसनीय à¤....

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....या जा सके कि क्या इसकी या इसके किसी भाग की विस्तृत जांच किए जाने की जरूरत है या नहीं। 4 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)] (2) प्रारंभिक जांच के उद्देश्य से, लिखित संदर्भ की विषय-वस्तु और संलग्न जानकारी की जांच की जायेगी और ऐसा करने में भौतिक पहलुओं को घ....

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....¤‰à¤¸à¤•à¥‡ भाग, जैसा भी मामला हो, को उस तारीख को विस्तृत जांच के लिये गया माना जाएगा जिस तारीख को प्रारम्भिक निष्कर्षों को रेकार्ड किया गया था। (5) यदि जांच समिति द्वारा रिकॉर्ड किए गए प्रारंभिक निष्कर्षों के आधार पर ऐसे संदर्भ को विस्तà¥....

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....षण कर सकती है और निम्नलिखित अतिरिक्त जानकारी पर भी विचार कर सकती है. - (क) माल की गुणवत्ता और प्रकृति को ध्यान में रखते हुए प्रासंगिक स्रोतों से अंतरराष्ट्रीय कीमतों का रुझान; (ख) हितधारकों से परामर्श या किए जानेवाले प्रकटीकरण के ....

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....¸à¥€ अन्य स्रोत से प्राप्त विश्वसनीय जानकारी। (2) मूल्यांकन समिति की तर्कसंगत रिपोर्ट को इसकी विस्तृत जांच-परख के लिये, लिये जाने की तारीख से अधिकतम 30 दिन के भीतर दर्ज कर ली जाएगी और इस पर मूल्यांकन समिति के प्रत्येक सदस्य के हस्ताकà....

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....¤¦à¤¾à¤–िल किए जाने के लिये रिपोर्ट जांच समिति के पास स्थानांतरित हो गयी है। [भाग II–खण्ड 3(i)] भारत का राजपत्र : असाधारण 5 (4) जहां मूल्यांकन समिति की तर्कसंगत और विस्तृत जांच रिपोर्ट में इस संभावना की अभिपुष्टि हो जाती है कि माल की संबंधित à¤....

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....र वहाँ अतिरिक्त नियंत्रण स्थापित करना होगा जहां घोषित मूल्य उक्त ऐतिहाती इकाई मूल्य से कम लगता हो; (घ) विशेष अदद्वितीय मात्रा कोड (UQC) जो आयातक द्वारा बिल ऑफ एंट्री में मूल्य घोषित करने के लिए आवश्यक रूप से उपयोग किया जाना होगा; (ङ) पà....

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....¤†à¤¯à¤¾à¤¤à¤• के अन्य अतिरिक्त दायित्वों को निर्दिष्ट करेगी जिसमें अन्य बातों के साथ-साथ निर्माता की चालान, निर्माता की परीक्षण रिपोर्ट, विशेषज्ञ प्रमाणन मूल देश में जारी, निर्माता से निर्माण प्रक्रिया, निर्माण या माल की असेंबली, खरीà¤....

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....-नियम (4) में संदर्भित रिपोर्ट के पहलू ऐसे होंगे जिन्हें सीमा शुल्क स्वचालित प्रणाली का उपयोग करके कार्यान्वित किया जा सकता हो। - 9. जांच समिति के द्वारा रिपोर्ट की पुष्टि किया जाना और बोर्ड को सिफारिश करना - (1) नियम 8 के उप-नियम (4) के अंतà¤....

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....्ण होने की अभिपुष्टि हो गयी है। 6 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)] (4) उक्त सिफारिश, उपरोक्त उप-नियम (3) में संदर्भित रिपोर्ट के साथ-साथ, मूल्यांकन समिति की रिपोर्ट के पन्द्रह दिनों के अंदर-अंदर कर दी जानी होगी। 10. जांच समिति की सिफारिश पर बोर्ड द्वारा विच....

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....ने के लिए आवश्यक तकनीकी और अन्य विशेषताएँ; (घ) आयातक के अन्य दायित्व, यदि कोई हों; (ङ) आयातित माल के संबंध में प्रयोग की जाने वाली जांच, जिसमें परिस्थितियों और उन्हें प्रयोग करने का तरीका शामिल है; तथा (ञ) अवधि, पहली बार में न तो 1 वर्ष सà....

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....¤¿à¤¤à¥€à¤¯ मात्रा कोड का प्रयोग कराते हुये और नियम 10 के उप-नियम (1) के उप-वाक्य (ग) में विनिर्धिष्ट संदर्भों का प्रयोग कराते हुए उसके मूल्य की घोषणा करनी होगी। (2) जहां भी सीमा शुल्क स्वचालित प्रणाली के द्वारा अनिवार्य होगा, अभिज्ञात माल के à¤....

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....œà¤¿à¤¨à¥à¤¹à¥‡ लिपिबद्ध किया जाना होगा, घोषित मूल्य की सत्यता और सटीकता की जांच करने के लिए आयातक से और जानकारी और दस्तावेज मांग सकता है। (5) आयातक के अनुरोध पर, यथोचित अधिकारी माल का अनंतिम रूप से मूल्यांकन और निकासी कर सकता है, बशर्ते कि à....

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....• से प्राप्त जानकारी और दस्तावेजों के आधार पर या अन्य जांचों के परिणामों के आधार पर यथोचित अधिकारी को अभिज्ञात माल के संबंध में घोषित मूल्य की सच्चाई या सटीकता के बारे में अभी भी युक्तिसंगत [भाग II—खण्ड 3(i)] भारत का राजपत्र : असाधारà¤....

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....‡ या जब भी जरूरत हो, समीक्षा कर सकती है। (3) की गई समीक्षा के आधार पर, जांच समिति अभिज्ञात की गई वस्तुओं से संबंधित आदेश को वापस लेने, या आगे बढ़ाने, या नियम 5 के अनुसार अभिज्ञात की गयी वस्तुओं को आदेशित कराते समय बोर्ड द्वारा निर्दिष्ट....

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....¤”र विनियमन) अधिनियम, 1992 (1992 का 22 ) की शुल्क छूट योजना के तहत जारी प्राधिकरण या लाइसेंस के संदर्भ में किए गए आयात जिसमें निर्यात से पहले आयातित इनपुट निर्यात उत्पाद में भौतिक रूप से निहित हैं; (ङ) आयात जिसमें खरीदार और विक्रेता दोनों एक दà¥....

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....‡ ही वह नियमित रूप से मिले हों और कुशल आचरण के लिए आवश्यक हों और अपने कार्यों का समय पर निर्वहन करने के लिए जरूरी हों, वहाँ बोर्ड ऐसे मामले पर विचार करने के बाद कर्तव्यों के अनुपालन के लिए अधिकतम तीस दिन की और अवधि दे सकता है। 15. डिजिà¤....

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....clude “Principal Chief Commissioner"; (d) "class of imported goods" means imported goods that are within a group or range of imported goods produced by a particular industry or industrial sector and includes identical goods or similar goods; (e) "Commissioner” shall include “Principal Commissioner”; (f) "Director General” shall include “Principal Director General"; (g) "Evaluation Committee” means the Committee constituted under rule 4; (h) "identified goods” means any class of imported goods, or a subset thereof, which have been specified by the Board under rule 5; (i) "Order" means an order issued under rule 5; and (j) "Screening Committee” means the Committee constituted under rule 3. (2) The words and expressions used herein and not defined in these rules but defined in the Act or in the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, shall have the same meanings as assigned therein to them. 3. Constitution of the Screening Committee.- (1) There shall be a Screening Committee of the following members namely:- (a) Director General of Valuation who shall....

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....ally by any person having reason to believe that the value of any class of imported goods or a subset thereof may not be declared truthfully or accurately: Provided that the reference may also be made by an officer of Customs, namely a Additional Director General, or a person representing any other Government Department. (2) The written reference referred to in sub-rule (1) shall be accompanied with (a) - Commissioner or disclosure of name, full address, mobile number, email and other contact details of the person, along with proof of identity and proof of address: Provided that proof of identity and proof of address shall not be required where the person making the reference represents a Government Department; (b) complete description and the 8-digit HS Code of the imported goods, including, where appropriate, aspects such as technical literature, specifications, composition, quality, brand and model, along with the country of origin or ports of despatch; (c) the manner in which or method by which value for such goods is declared below their truthful or accurate value by importers; (d) information with attached documentary evid....

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....ay not be declared truthfully or accurately and for this purpose, the Evaluation Committee may undertake data analysis and take into account the following additional information such as – 10 (a) (b) THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] trend in international prices from relevant sources keeping in view quality and nature of goods; information received through stakeholder consultation or disclosures; (c) reports or certificates of experts; academic papers; research papers; published reports; open-source intelligence; reports originating from source country or despatch ports, including reports of overseas enquiry or verification; (d) disclosures made under applicable provisions of the Act, rules and regulations made thereunder or under any other law that may have relevance for the time being in force; (e) costing in relation to manufacturing or assembly of the goods; (f) additional information from the person who made the reference; and (g) reliable information from any other source. (2) The reasoned report of the Evaluation Committee shall be recorded, with each member of the Evaluation Committee signing....

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....rer, costing in relation to manufacture or assembly of goods, purchase order or contract; (g) the checks to be exercised with respect to the imported goods, including the circumstances and manner of exercising them; and (h) the duration, not below one year and not exceeding two years in the first instance, for which the said additional obligations and the additional checks shall be applied. (5) The report referred at sub-rule (4) shall include the nature of imports to which these rules may be considered for not being applied in terms of clause (j) of rule 13. (6) The aspects in the report referred at sub-rule (4) shall be such as are amenable to implementation using the Customs Automated System. - 9. Screening Committee to confirm report and recommend to the Board. (1) The detailed report of the Evaluation Committee, referred at sub-rule (4) of rule 8, shall stand transferred to the Screening Committee for confirmation. (2) The Screening Committee shall confirm that the report of the Evaluation Committee is complete in terms of these rules and for this purpose shall rectify deficiencies, if any, therein. [भाग IIâ€....

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....pecified checks so as to enable and assist the importer to demonstrate the truthfulness and accuracy of the declared value. (3) Where the importer has not already fulfilled the specified additional obligations on the Customs Automated System, the proper officer shall provide a time period of ten days for fulfilling such obligations. (4) The proper officer may, in addition to the specified obligations and for reasons to be recorded in writing, ask for further information and documents from the importer to examine the truthfulness and accuracy of the declared value. (5) On the request of the importer, the proper officer may provisionally assess and clear the goods, subject to importer furnishing appropriate security in terms of section 18 of the Act. (6) Where, upon production of requisite information or documents and fulfilment of specified obligations or exercise of specified checks, the proper officer is satisfied with the truthfulness and accuracy of the declared value, he shall accept the declared value for the purpose of these rules. (7) Where the importer does not provide requisite information and documents or does not fulfil other obliga....