https://www.taxtmi.com/circulars?id=8598 Self-assessment of customs duty requires importers and exporters to file Bills of Entry and Shipping Bills electronically, declaring correct classification, value, duty rate and exemptions; electronic filing is default, with manual filing only in exceptional, authorised cases. Declarations are subject to selective verification via the Risk Management System, including examination, testing and document production; incorrect self-assessments may be re-assessed by the proper officer, and provisional assessment with security may be used where immediate re-assessment is not feasible. en-us Fri, 08 Apr 2011 00:00:00 +0530 Mon, 11 Apr 2011 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8598 Self-assessment of customs duty requires importers and exporters to file Bills of Entry and Shipping Bills electronically, declaring correct classification, value, duty rate and exemptions; electronic filing is default, with manual filing only in exceptional, authorised cases. Declarations are subject to selective verification via the Risk Management System, including examination, testing and document production; incorrect self-assessments may be re-assessed by the proper officer, and provisional assessment with security may be used where immediate re-assessment is not feasible. Circulars Customs Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8598