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of <h1>Finalisation of provisional customs assessment: cancel or recredit provisional bonds when liabilities settled; recover unpaid sums after 90 days</h1> On finalisation of a provisional customs assessment, if the provisional liability is confirmed, duties plus interest are fully paid for home consumption or exportation, or the importer has furnished an appropriate bond for excess duty on warehoused goods, the provisional bond and any security shall be cancelled or recredited and security returned where no dues remain. If any amount (duty, interest, fine, penalty or other sum) remains unpaid for over ninety days and is final for recovery, it may be adjusted from the security or recovered from the party under recovery provisions with notice. Entitled refunds after finalisation shall be processed under the relevant refund provisions.
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