Rules 1 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 let the Board mark classes of imported goods where declared values may be below the truthful value, and then require additional information and checks from importers of those goods. Rules 1 to 4 set the start date, the definitions and the two committees that do the work. Importers can ask our compliance advisory team whether their product class is likely to be examined.
The Rules stand as made by Notification No. 03/2023-Customs (N.T.) dated 11 January 2023; as amended up to 3 October 2026, no amending notification was found in CBIC's 2023 to 2026 lists (CBIC text dated 11 January 2023). Later notifications should be checked; no official consolidated text exists beyond the CBIC text.
The Rules came into force on 11 February 2023, under section 156 read with section 14 of the Customs Act, 1962. A Screening Committee (headed by the Director General of Valuation) and an Evaluation Committee (headed by an Additional Director General of Valuation) examine references about undervalued classes of goods. The Directorate General of Valuation is the Secretariat of both. The Board then decides whether to specify identified goods.
Rule 1: name and commencement
| Sub-rule | Content |
|---|---|
| 1(1) | Short title: the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 |
| 1(2) | Into force on the 11th day of February, 2023 |
The Rules are made under section 156 read with section 14 of the Customs Act, 1962. The reference to the second proviso to section 14(1) appears in rule 5; see our article on section 14 for the parent provision and our article on rules 5 to 10 for how goods are specified.
A small point on the name: the CBIC index lists the Rules with a different spelling of the title; this article uses the name printed in rule 1.
Rule 2: definitions
Rule 2(1) defines:
- "Act": the Customs Act, 1962;
- Additional Director General, Chief Commissioner, Commissioner and Director General: each includes the "Principal" rank;
- "class of imported goods": imported goods within a group or range produced by a particular industry or industrial sector, including identical or similar goods;
- "Evaluation Committee": the Committee constituted under rule 4;
- "identified goods": any class of imported goods, or a subset, specified by the Board under rule 5;
- "Order": an order issued under rule 5; and
- "Screening Committee": the Committee constituted under rule 3.
Rule 2(2): words not defined in these Rules but defined in the Act or in the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 have the same meaning there. Our article on rules 1 and 2 of those Rules lists those definitions.
Rule 3: the Screening Committee
| Rule | Members |
|---|---|
| 3(1)(a) | Director General of Valuation, who is also Convenor |
| 3(1)(b) | Director General of Revenue Intelligence |
| 3(1)(c) | Director General of Analytics and Risk Management |
| 3(1)(d) | Conveners of the National Assessment Centre constituted by the Board, if any, for the class of goods under consideration |
Under rule 3(2), the Directorate General of Valuation is the Secretariat. Rule 3(3): the Committee holds meetings regularly and as and when necessary for efficient conduct and timely discharge of its functions.
Rule 4: the Evaluation Committee
| Rule | Members |
|---|---|
| 4(1)(a) | Additional Director General of Valuation, who is also Convenor |
| 4(1)(b) | Additional Director General (Headquarters) of the Directorate General of Revenue Intelligence |
| 4(1)(c) | Additional Director General (National Customs Targeting Centre, Cargo) of the Directorate General of Analytics and Risk Management |
| 4(1)(d) | Members of the Working Group on Valuation and related issues of the National Assessment Centre, if any, for the class of goods |
Again, the Directorate General of Valuation is the Secretariat (rule 4(2)), and the Committee meets regularly and as needed (rule 4(3)).
Who does what
The Screening Committee does the preliminary examination and later confirms the Evaluation Committee's report to the Board. The Evaluation Committee does the detailed examination. Our article on rules 5 to 10 sets out the stages and the time limits, and our article on rules 11 to 15 covers what an importer of identified goods must do.
For example, if a trade body believes imported steel fasteners are being declared below their true value, it may send a written reference through the Board. Both committees are set up under rules 3 and 4 and handle that reference in the stages the later rules provide.
Why importers should read these Rules
The Rules affect importers only after the Board specifies the goods by Order. But a reference can concern any class of goods, and the process uses data analysis and information from stakeholders. Keeping invoices, specifications and cost records for your imports helps if your product is ever examined or specified.
The wider valuation framework is in our guide to transaction value and the Rules, and the rejection procedure that applies if doubt remains is in our article on rules 11 and 12.
Need help with identified goods?
If your product class has been referred or specified, we can review the data you must declare and the evidence to keep. Contact our compliance advisory desk.
Key takeaways
- The Rules took effect on 11 February 2023 under section 156 read with section 14 of the Act.
- "Identified goods" are classes or subsets specified by the Board under rule 5.
- The Screening Committee is headed by the Director General of Valuation.
- The Evaluation Committee is headed by an Additional Director General of Valuation.
- The Directorate General of Valuation is Secretariat to both.
Read next
- Rules 5 to 10: identifying goods and the Board's decision
- Rules 11 to 15: importer obligations, review and exceptions
- Rules 11 and 12 of the import valuation rules
- Section 14 of the Customs Act, 1962
Disclaimer: Based on the customs rules named above as published on the CBIC Tax Information Portal and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, rates and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.