Any importer shall, if requested in writing, furnish on a form DA 55 or in any other manner specified in the request, full particulars as may be deemed necessary to determine the customs value of goods imported by him. The importer concerned shall furnish such information not later than 30 days from the date of such request.

A number shall be allocated to any determination in respect of a customs value and the importer shall be notified in writing of such determination and its number. The importer shall, in respect of future consignments from the same supplier, insert such value determination number in the field "Additional Information"” on the bill of entry.