Provisional assessment finalisation requires timely customs action, while specified legal impediments defer the overall limitation period. Provisional customs assessments must generally be finalised within three months, subject to written two-month extensions and an overall two-year limit. ... Summary
Provisional assessment finalisation requires timely customs action, while specified legal impediments defer the overall limitation period.
Provisional customs assessments must generally be finalised within three months, subject to written two-month extensions and an overall two-year limit. The two-year period for assessments pending on 29 March 2025 runs from that date. Where overseas information is sought, related litigation or a stay is pending, a direction requires pendency, or a settlement application remains pending, the proper officer must inform the importer or exporter. The two-year period then begins when the relevant reason for non-finalisation ceases.
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