Customs (Finalisation of Provisional Assessment) Regulations, 2025

Regulation 11. Extension of time-limit for provisional assessment

Notwithstanding the time-limit provided in regulations 4, 5, 6 or 7, the Commissioner of Customs may, on sufficient cause being shown and reasons to be recorded in writing, extend the period of two years for finalisation of provisional assessment by an additional time of one year in terms of the first proviso to sub-section 1B of section 18 of the Act.