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of <h1>Customs 2018 Regulations: Officers to Finalize Provisional Assessments Within Two Months; Extensions Possible by Commissioner.</h1> The Customs (Finalisation of Provisional Assessment) Regulations, 2018, mandate that a proper officer must finalize a provisional assessment within two months upon receiving specific information or reports from the importer, exporter, or a related party. If documents are supplied intermittently, the two-month period starts from the last submission. If documents are incomplete and no extension is granted, the officer must finalize within two months after the deadline for submission. The Commissioner of Customs can extend this period by three months if necessary. This regulation excludes cases where the Board has directed assessments to remain pending.
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