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<h1>Provisional assessment of duty permits provisional customs valuation with security, later finalisation, adjustments and interest consequences.</h1> Provisional assessment allows the proper officer to assess duty provisionally where self-assessment is not possible, documents or tests or further enquiry are required, or information is lacking, provided the importer or exporter furnishes security; the provisional assessment must be finalised in prescribed manner within the statutory period, adjustments or refunds follow final assessment, bonds may be required for warehoused goods, and interest is payable on deficiencies and on delayed refunds.