Rules 11 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.
Once the Board has specified goods as identified goods, the importer has duties at the time of the bill of entry. Rules 11 to 15 set them out, along with the review of the Order, the ten exceptions, a power to extend committee time and the electronic record keeping. An importer already under an Order can take advice from our legal consultation team.
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.
Importers of identified goods must declare the value using the Unique Quantity Code and the specifications in the Order when filing the bill of entry, and meet any additional obligations the system requires; where not already fulfilled, the officer gives ten days. The importer may ask for provisional assessment against security. If doubt remains, rule 12 of the 2007 import valuation rules applies. The Rules do not apply to the ten exceptions in rule 13.
Rule 11: procedure for identified goods
| Sub-rule | What it says |
|---|---|
| 11(1) | The importer must declare the value using the Unique Quantity Code specified in the Order, and the aspect specified in rule 10(1)(c), at the time of filing the bill of entry |
| 11(2) | Where required by the Customs Automated System, the importer also fulfils the specified additional obligations, and the assessment or the goods are subjected to specified checks, so as to enable and assist the importer to demonstrate the truthfulness and accuracy of the declared value |
| 11(3) | Where the importer has not fulfilled the obligations on the system, the proper officer provides a period of ten days |
| 11(4) | The proper officer may, for reasons recorded in writing, ask for further information and documents |
| 11(5) | On request, the proper officer may provisionally assess and clear the goods, subject to appropriate security under section 18 of the Act |
| 11(6) | If, on production of the information and documents, the officer is satisfied, he accepts the declared value |
| 11(7) | If the importer does not provide the requisite information in time, or reasonable doubt remains, further proceedings follow rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 |
The Specification in the Order (see our article on rules 5 to 10) tells you which Unique Quantity Code to use and what specifications to declare. Provisional assessment is explained in our guide to section 17 of the Customs Act, and the rejection process in our article on rules 11 and 12 of the valuation rules.
For example, Gujarat Polymers files a bill of entry for goods covered by an Order. It declares the value in the specified Unique Quantity Code, but the system asks for the manufacturer's invoice, which Gujarat has not uploaded. The officer allows ten days. If Gujarat uploads the invoice and the officer is satisfied, the declared value is accepted under rule 11(6). If not, rule 12 of the 2007 Rules follows.
Rule 12: review of an Order
- 12(1): on the expiry of half of the validity period, the Screening Committee initiates a mid-term review to assess whether the goods may be de-specified earlier or the validity extended.
- 12(2): it may also review before mid-term or as needed.
- 12(3): it makes a reasoned report to the Board to withdraw or extend the Order, or alter or delete any parameter.
- 12(4): the report goes to the Board at least thirty days before the expiry of the validity period.
The Board acts on the review under rule 10(2) by issuing a fresh Order.
Rule 13: exceptions
The Rules shall not be applied to:
- imports not involving duty;
- goods for which a tariff value has been fixed by the Board under section 14(2) of the Act;
- goods attracting import duty on a specific rate basis;
- imports under an authorisation or licence under a duty exemption scheme of the Foreign Trade (Development and Regulation) Act, 1992 in which inputs imported prior to export are physically contained in the export product;
- imports where buyer and seller are related and an investigation on the relationship has already been contemplated or finalised;
- project imports;
- imports by Government and Public Sector Undertakings;
- imports in non-commercial quantities;
- goods imported for re-export; and
- imports specified by the Board.
These are clauses (a) to (j). Clause (j) links to rule 8(5), under which the Evaluation Committee's report states the nature of imports to which the Rules may not apply.
Rule 14: power to relax
Where the Screening Committee informs the Board that, for reasons beyond its control and even though it has met regularly, it cannot meet the time limits, the Board may after considering the case allow compliance within a further period not exceeding thirty days. This relaxation is for the Screening Committee's own time limits.
Rule 15: digital record keeping
With effect from a date specified by the Board, the processes in rules 6, 7, 8, 9 and 12 are to be enabled and processed on an electronic application set up and maintained by the Directorate General of Valuation. The rule prints no date; it depends on a Board specification. See our article on rules 1 to 4 for the committees.
Importer's checklist
- Watch for Orders affecting your goods and note their validity.
- Use the specified Unique Quantity Code and declare the specifications.
- Upload additional documents before filing, where the system asks for them.
- Use the ten-day window and the provisional assessment option where you need clearance while evidence is gathered.
- Check whether any of the ten exceptions applies.
Obligations under an Order should be read against the Order's own text.
Need help with an Order on your goods?
If an Order covers your imports and the system is asking for additional documents, we can help you prepare them and decide whether provisional assessment suits you. Speak to our legal consultation team.
Key takeaways
- Importers declare value in the specified Unique Quantity Code at the bill of entry.
- Where additional obligations are unmet, the officer gives ten days.
- Provisional assessment is available on request against security under section 18.
- Mid-term review falls at half the validity period.
- Ten exceptions in rule 13 take imports outside the Rules.
Read next
- Rules 5 to 10: identifying goods and the Board's decision
- Rules 1 to 4: the Screening and Evaluation Committees
- Rules 11 and 12 of the import valuation rules
- Section 17 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.