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of <h1>Circular Update Aligns Customs Procedures with CAROTAR 2020; Importers Must Secure 100% Differential Duty for Provisional Assessment.</h1> The circular amends Circular 38/2016-Customs to align with the CAROTAR, 2020 guidelines concerning provisional assessment under Section 18 of the Customs Act 1962. It modifies specific entries related to the security requirements for Authorized Economic Operators (AEO) and other importers. Notably, all importers, including AEOs, must provide 100% of the differential duty as security if provisional assessment is requested during inquiries or verifications under CAROTAR, 2020. The circular instructs customs officers to adhere to these revised guidelines for implementing CAROTAR, 2020.
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