Provisional duty assessment: bond and deposit requirements enable provisional levy where self-assessment cannot be completed. Provisional duty assessment applies where self-assessment cannot be made or the proper officer cannot verify or re-assess declared duty; the proper officer estimates the provisional duty. The importer or exporter may obtain provisional assessment by executing a bond equal to the difference between potential final duty and the provisional duty and by depositing with the proper officer a directed sum not exceeding a specified portion of the provisional duty, after which the proper officer may provisionally assess duty at the provisional duty.
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.
Provisional duty assessment: bond and deposit requirements enable provisional levy where self-assessment cannot be completed.
Provisional duty assessment applies where self-assessment cannot be made or the proper officer cannot verify or re-assess declared duty; the proper officer estimates the provisional duty. The importer or exporter may obtain provisional assessment by executing a bond equal to the difference between potential final duty and the provisional duty and by depositing with the proper officer a directed sum not exceeding a specified portion of the provisional duty, after which the proper officer may provisionally assess duty at the provisional duty.
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