Provisional customs assessment finalisation requires timely document submission, reasoned extensions, and assessment on available records after default.

Finalisation of provisional customs assessment requires the proper officer to issue written particulars of required documents or information within fifteen days of assessment. Importers or exporters must furnish the material within two months, subject to reasoned extensions that cannot extend beyond fourteen months from provisional assessment. On complete submission, they must notify the proper officer in writing. Where required material is not provided within the allowed time, the assessment is finalised on the basis of available records.

---

---

---