Self-assessment of customs duty shifts assessment to importers/exporters while preserving customs' power to verify and re-assess. Self-assessment requires importers/exporters to declare correct classification, value, duty rate and exemptions by electronically filing Bills of Entry or Shipping Bills, with customs empowered to verify selectively via the Risk Management System and to re-assess or provisionally assess (on security) where necessary; manual filing and provisional assessment are permitted only in genuine, exceptional cases, and on-site post-clearance audits may verify declarations at traders' premises.
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.
Self-assessment of customs duty shifts assessment to importers/exporters while preserving customs' power to verify and re-assess.
Self-assessment requires importers/exporters to declare correct classification, value, duty rate and exemptions by electronically filing Bills of Entry or Shipping Bills, with customs empowered to verify selectively via the Risk Management System and to re-assess or provisionally assess (on security) where necessary; manual filing and provisional assessment are permitted only in genuine, exceptional cases, and on-site post-clearance audits may verify declarations at traders' premises.
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