Voluntary customs duty payment during provisional assessment is electronically adjusted against final duty, with consequential interest remaining payable.

Voluntary payment during provisional customs assessment permits an importer or exporter to electronically pay an amount against the relevant bill of entry or shipping bill on self-ascertainment while provisional assessment remains pending. The payment is adjusted against duty ultimately assessed or reassessed. Interest remains payable on the voluntarily paid amount where consequential under the final assessment or reassessment order.

---

---

---