Self-assessment of customs duties permits verification, document requisition and re-assessment leading to speaking orders or audit. Importers and exporters must self-assess duties on declared goods, subject to verification by the proper officer who may examine goods and require production of contracts, broker's notes, insurance policies, catalogues or other documents and information. If verification shows incorrect self-assessment, the proper officer may re-assess duty and, where re-assessment conflicts with declarant claims and is not accepted in writing, must pass a reasoned (speaking) order within a prescribed short period; failing re-assessment or speaking order, the officer may audit assessments at office or premises. A transitional clause preserves prior law for earlier entries.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Self-assessment of customs duties permits verification, document requisition and re-assessment leading to speaking orders or audit.
Importers and exporters must self-assess duties on declared goods, subject to verification by the proper officer who may examine goods and require production of contracts, broker's notes, insurance policies, catalogues or other documents and information. If verification shows incorrect self-assessment, the proper officer may re-assess duty and, where re-assessment conflicts with declarant claims and is not accepted in writing, must pass a reasoned (speaking) order within a prescribed short period; failing re-assessment or speaking order, the officer may audit assessments at office or premises. A transitional clause preserves prior law for earlier entries.
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