Customs (Finalisation of Provisional Assessment) Regulations, 2025

Regulation 3 Application.

(1) These regulations shall apply to any provisional assessment -

(a) pending as on the date of enforcement of these regulations; or

(b) assessed provisionally after the enforcement of these regulations.

Explanation.- For the purposes of these regulations, each bill of entry or shipping bill, as the case may be, that has been assessed provisionally shall be treated as a separate case of provisional assessment.