Provisional assessment allowed where original Country of Origin certificate is unavailable, enabling clearance on photocopy with bond and security. Importers unable to produce original Country of Origin Certificate may opt for provisional assessment under Section 18 of the Customs Act, 1962 and obtain provisional clearance on the basis of a photocopy, subject to submission of a Bond or Undertaking and provision of security according to importer category; Undertakings must be replaced by proper Bonds by the prescribed date and security may be in the form of bank guarantee or revenue deposit.