https://www.taxtmi.com/manuals?id=1480 The framework allows a proper officer to direct provisional assessment where self-assessment cannot be verified or further enquiry/tests/documents are required. The officer estimates a provisional duty; the importer/exporter must execute a bond for the difference between provisional and finally assessed duty and may be required to deposit a portion of the provisional duty. The bond requires payment of any deficiency and production of outstanding documents within the period allowed. Provisional assessments should be finalized expeditiously, ordinarily within six months, with extensions for long-term project imports. en-us Thu, 07 Jul 2016 15:50:00 +0530 Tue, 19 Sep 2017 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1480 The framework allows a proper officer to direct provisional assessment where self-assessment cannot be verified or further enquiry/tests/documents are required. The officer estimates a provisional duty; the importer/exporter must execute a bond for the difference between provisional and finally assessed duty and may be required to deposit a portion of the provisional duty. The bond requires payment of any deficiency and production of outstanding documents within the period allowed. Provisional assessments should be finalized expeditiously, ordinarily within six months, with extensions for long-term project imports. Manuals Customs Thu, 07 Jul 2016 15:50:00 +0530 https://www.taxtmi.com/manuals?id=1480