COMMUNITY INSIGHTS
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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 |