COMMUNITY INSIGHTS

Topic

Publish Date

Concept of Provisional Assessment Under Custom

Provisional assessment in customs refers to a temporary assessment of duties on imported or exported goods when the final assessment cannot be determined immediately due to various reasons, such as the need for further information, tests, or investigations. This process allows for the release of goods while ensuring that the correct duty is eventually paid. Generally, the importers or exporters are mandatorily required to self-assess the duty..................... Read More

17.05.2025

CIRCULARS

Circular No. Subject
Circular No. 22/2025-Customs Dated 12/09/2025 Implementation of Customs (Provisional Assessment) Regulations, 2025
Circular No. 18/2020-Customs Dated 11/04/2020 Clearance of goods under India's Trade Agreements without original Certificate of Origin
Circular No. 17/2020-Customs Dated 03/04/2020 Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962
Circular No.38/2016-Customs Dated 22/08/2016 Guidelines regarding Provisional Assessment under section 18 of the Custom Act, 1962