Self-assessment in customs requires accurate classification and provisional security for clearance when verification is pending.

Importers and exporters must self-assess classification, value, rate of duty and exemption claims when filing Bills of Entry or Shipping Bills. The Risk Management System selectively interdicts consignments for verification, examination or testing; absent interdiction, filings are cleared on payment. If self-assessment is incorrect, the proper officer may reassess duty and, if requested, issue a speaking order. Provisional assessment may be granted when verification cannot be completed promptly, subject to security for any deficiency. Importers/exporters must declare the Standard Unit Quantity Code to ensure correct assessment and trade statistics.

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