Provisional assessment under Customs Act enables clearance without original Certificate of Origin, subject to security and final verification. Import consignments claiming preferential treatment under Free Trade Agreements may be provisionally cleared where the original Certificate of Origin is not submitted or only a digital/unsigned copy is presented; provisional assessment under the Customs Act will be made and final assessment completed upon submission of the original certificate, with revenue secured by undertaking and appropriate security, and customs formations required to record and finalize such provisional assessments promptly.