TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Self-assessment of customs duty triggers verification, document production and possible re-assessment with a required speaking order.</h1> Section 17 requires importers and exporters to self-assess customs duty; the proper officer may verify entries and self-assessments by examining or testing goods and, using risk-based selection, may require production of documents or information to ascertain duty. If verification shows an incorrect self-assessment, the officer may re-assess duty and, where the re-assessment contradicts the declarant and is not accepted in writing, must issue a speaking order on the re-assessment within the prescribed period. A transitional provision preserves earlier section 17 rules for entries made before the Finance Bill, 2011 assent.
TaxTMI 
TaxTMI 
