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<h1>Importers Can Provisionally Clear Goods with Guarantee Under Section 18 of the Customs Act, 1962; Valuation Rules Apply</h1> Section 18 of the Customs Act, 1962 permits importers to provisionally clear goods from Customs by providing a guarantee, such as a surety, security deposit, or bank guarantee, while awaiting final value determination. According to the Customs Valuation Rules, 2007, the provisional value assessed under this section for identical or similar goods cannot be used as a basis for valuing other goods.