Provisional customs assessment requires estimated duty, a differential-duty bond, and a prescribed deposit where final assessment remains pending.

Provisional customs assessment may be allowed when an importer or exporter cannot make self-assessment and requests assessment in writing, or when the proper officer cannot verify self-assessment or make reassessment. The officer estimates provisional duty. Assessment at that amount requires a bond covering the difference between final duty and provisional duty, together with a directed deposit capped at twenty per cent of provisional duty. The provision is repealed.

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