Provisional assessment enables goods release on bond pending documentation or tests, with final duty reconciliation required.

Provisional assessment allows release of imported or exported goods when required documents, tests, or enquiries are pending, subject to execution of a bond with surety or security as directed by the proper officer. The bond ordinarily obliges production of outstanding information within an allowed period and payment of any deficiency between provisional and final duty; bond amounts are normally based on the estimated difference. Provisional assessments should be finalised expeditiously, with adjustments made on final assessment and recoveries or refunds effected accordingly.

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