Self-assessment of customs duty places assessment responsibility on importers/exporters while enabling customs verification and reassessment. Self-assessment places the duty to declare classification, value, applicable rates and exemptions on the importer or exporter when presenting electronic Bills of Entry or Shipping Bills, while Customs retains selective verification, examination and re-assessment powers via the Risk Management System. Where verification cannot be completed before clearance, the proper officer may permit provisional assessment against security, which later converts into final assessment or re-assessment. Electronic filing is mandated where feasible, with limited manual filing permitted in genuine cases and on-site Post Clearance Audit envisaged.
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 places assessment responsibility on importers/exporters while enabling customs verification and reassessment.
Self-assessment places the duty to declare classification, value, applicable rates and exemptions on the importer or exporter when presenting electronic Bills of Entry or Shipping Bills, while Customs retains selective verification, examination and re-assessment powers via the Risk Management System. Where verification cannot be completed before clearance, the proper officer may permit provisional assessment against security, which later converts into final assessment or re-assessment. Electronic filing is mandated where feasible, with limited manual filing permitted in genuine cases and on-site Post Clearance Audit envisaged.
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