Customs (Finalisation of Provisional Assessment) Regulations, 2025

Regulation 7. Payment of duty of own ascertainment before finalisation of provisional assessment

Importer or exporter, may pay any amount electronically against the bill of entry or shipping bill, as the case may be, on his own ascertainment, during the pendency of the provisional assessment, which shall be adjusted against the duty finally assessed or reassessed, as the case may be.

Provided that importer or exporter is also liable to pay interest, on the above amount so paid voluntarily, consequent to the final assessment order or re-assessment order under sub-section (2) in terms of sub-section 3 of the section 18 of the Act.