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          Provisional clearance of imported goods

          Customs Valuation

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          Provisional clearance of imported goods: provisional customs valuation under guarantee does not determine value for other goods. Provisional clearance permits importers to remove goods from Customs before final valuation by furnishing a guarantee such as a surety, security deposit or bank guarantee; valuation rules for identical and similar goods provide that a value provisionally assessed under provisional clearance shall not be used as the basis for determining the value of any other goods.

          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

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          <h1>Provisional clearance of imported goods: provisional customs valuation under guarantee does not determine value for other goods.</h1> Provisional clearance permits importers to remove goods from Customs before final valuation by furnishing a guarantee such as a surety, security deposit or bank guarantee; valuation rules for identical and similar goods provide that a value provisionally assessed under provisional clearance shall not be used as the basis for determining the value of any other goods.

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