Provisional clearance permits release pending valuation with a guarantee; provisional values are not precedent for other goods.

Provisional clearance under Section 18 allows importers to remove goods pending final valuation by providing a guarantee (surety, security deposit, or bank guarantee). Rules 4(1)(a) and 5(1) of the Customs Valuation Rules, 2007 clarify that values provisionally assessed under Section 18 for identical or similar goods shall not serve as the basis for valuing other goods.

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