Provisional assessment: acceptance of undertaking in lieu of bond extended, with requirement to replace undertaking by specified deadline. For provisional assessment, importers may submit a Bond or an Undertaking in lieu of Bond where eligible, with acceptance tied to prior Board Circular guidance and amended Public Notices. Importers using the undertaking must replace it with a proper Bond within the extended timeframe specified in the governing notices; other provisions of the original Public Notice remain unchanged and the amendment is to be publicised and treated as a Standing Order, with implementation difficulties to be reported to the Additional/Joint Commissioner.