[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 03/2023-Customs (N.T.)
New Delhi, the 11th January, 2023
G.S.R. .(E).- In exercise of the powers conferred by section 156 read with section 14 of the
Customs Act, 1962 (52 of 1962), the Central Government, hereby makes the following rules,
namely:-
1. Short title and commencement.- (1) These rules may be called the Customs (Assistance
in Value Declaration of Identified Imported Goods) Rules, 2023.
(2) They shall come into force on 11th day of February, 2023.
2. Definitions.- (1) In these rules, unless the context otherwise requires,-
(a) "Act” means the Customs Act, 1962 (52 of 1962);
(b) “Additional Director General” shall include “Principal Additional Director
General”;
(c) “Chief Commissioner” shall include “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 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 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 Evaluation Committee
(3) The Evaluation Committee shall hold its meetings regularly and as and when necessary
for efficient conduct and timely discharge of its functions under these rules.
5. Procedure for Specification of identified goods.- For the purposes of clause (iv) of the
second proviso to sub-section (1) of section 14 of the Act, where in respect of any class of
imported goods or a subset thereof, the Board, having regard to the trend of the declared
value of such goods or any other relevant criteria, has reason to believe that such goods may
not be declared at their truthful or accurate value but below it, the Board may, by an Order,
specify such goods as identified goods in accordance with rule 10.
6. Sources for examining cases for identified goods.- (1) For the purpose of rule 5, the
Board shall rely upon a written reference made to it electronically 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
Commissioner or 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) 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 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) other sources of reliable information, if any, that may be considered while
examining the reference; and
(g) 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 of preliminary findings, of the Screening
Committee shall be signed by each member of the Screening Committee and shall be
completed preferably within fifteen days, but no later than twenty-one days from the date of
forwarding of written reference by the Board.
(4) Where on the basis of preliminary findings, the written reference has been found suitable
for detailed examination, the reference, or part thereof, as the case may be, shall be deemed to
have been taken up for detailed examination on the date the preliminary findings were
recorded.
(5) Where on the basis of preliminary findings recorded by the Screening Committee the
written reference is not found suitable for detailed examination, the Screening Committee
shall record the reasons thereof and close the said reference.
8. Detailed examination by Evaluation Committee.- (1) The written reference or part
thereof, found suitable for detailed examination in terms of sub-rule (4) of rule 7 shall be
comprehensively examined by the Evaluation Committee to assess the likelihood, based on
the preponderance of probabilities, whether the value of the relevant class of goods or a
subset thereof may 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 –
