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of <h1>Regulation 3: Bond Requirements for Provisional Duty Assessments in Customs, Importers Must Submit Documents Within One Month.</h1> Regulation 3 of the Customs (Provisional Duty Assessment) Regulations, 1963, outlines the terms of a bond required for provisional duty assessments. When provisional assessments are granted pending the submission of documents or information by an importer or exporter, the bond mandates submission within one month or an extended period approved by the proper officer. The bondholder must pay any difference between the final and provisional duty assessments. Similarly, if provisional assessment is pending a test or inquiry, the bondholder is responsible for any duty shortfall upon final assessment.
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