Finalisation of provisional customs assessment requires a reasoned order for adverse changes and interest on any assessment deficiency.

Finalisation of provisional customs assessment must follow section 18 of the Act. A final assessment contrary to the provisional assessment requires a speaking order consistent with principles of natural justice. Where the assessment is confirmed, the proper officer must obtain the importer's or exporter's recorded acceptance and provide written notice of the finalisation date. Any deficiency remaining after adjustment may be sought through return of the bill of entry or shipping bill, with applicable interest payable on the outstanding amount.

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