Customs duty discrepancy prompts recall for reassessment and importer must pay additional duty; no examination if none ordered. When the system indicates a minor duty shortfall at Out of Charge, the Bill of Entry will be recalled and the importer must pay the additional duty; the shortfall results from TR6 rounding. If the BE was originally cleared under RMS without an order for examination, no examination will be ordered after reassessment and out of charge will be granted without examination once the differential duty is paid.
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.
Customs duty discrepancy prompts recall for reassessment and importer must pay additional duty; no examination if none ordered.
When the system indicates a minor duty shortfall at Out of Charge, the Bill of Entry will be recalled and the importer must pay the additional duty; the shortfall results from TR6 rounding. If the BE was originally cleared under RMS without an order for examination, no examination will be ordered after reassessment and out of charge will be granted without examination once the differential duty is paid.
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