Provisional assessment bond: importer and surety remain liable until required documents and final duty reconciliation are produced. A provisional assessment bond executed by importer and surety obliges payment to the President for differences between provisional and final duties, penalties or fines where the importer fails to produce required documents, information or a valid import licence within the prescribed time; the bond is enforceable against the surety irrespective of proceedings against the importer, variations, delays, liquidation or disputes, and permits recovery by the President under the Customs Act.