This regulation has been superseded vide:- Notification No. 55/2025-Customs (N.T.) dt. 12.09.2025
Customs (Finalisation of Provisional Assessment) Regulations, 2018
Notification No. 73/2018-Customs(N.T.) Dated 14/08/2018
G.S.R.(E). In exercise of the powers conferred by clause (d) of section 157 read with section 18 and clause (ii) of sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely:
| Regulation 1 | Short title and commencement |
| Regulation 2 | Definitions |
| Regulation 3 | Application |
| Regulation 4 | Time-limit and manner for submission of documents or information for the purpose of finalisation of provisional assessment |
| Regulation 5 | Time-limit for finalisation of provisional assessment |
| Regulation 6 | Manner of finalisation of provisional assessment |
| Regulation 7 | Penalty |