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        Customs

        Regulation 7 - Payment of duty of own ascertainment before finalisation of provisional assessment

        Customs (Finalisation Of Provisional Assessment) Regulations, 2025

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        Voluntary duty payment during provisional assessment is adjustable on finalisation but attracts interest after final assessment. Importer or exporter may make a voluntary electronic payment against the bill of entry or shipping bill during provisional assessment; that payment shall be adjusted against the duty finally assessed or reassessed and is subject to interest consequent to the final assessment or reassessment in terms of the applicable statutory provision.
                    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.

                          Voluntary duty payment during provisional assessment is adjustable on finalisation but attracts interest after final assessment.

                          Importer or exporter may make a voluntary electronic payment against the bill of entry or shipping bill during provisional assessment; that payment shall be adjusted against the duty finally assessed or reassessed and is subject to interest consequent to the final assessment or reassessment in terms of the applicable statutory provision.


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