Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Importers and exporters must self-assess under Section 17 of the Customs Act; Customs can verify or reassess if needed.</h1> The Finance Act, 2011 mandates self-assessment for importers and exporters under Section 17 of the Customs Act, 1962. This self-assessment can be verified and potentially reassessed by Customs officers if found incorrect. If an importer or exporter cannot self-assess, they may request assessment by a Customs officer. Under Section 18 of the Customs Act, if verification or reassessment is not possible, or further tests or documents are needed, Customs officers may provisionally assess the duty on goods.