https://www.taxtmi.com/circulars?id=62998 Self-assessment requires importers/exporters to declare correct classification, value, duty rate and exemptions by electronically filing Bills of Entry or Shipping Bills, with customs empowered to verify selectively via the Risk Management System and to re-assess or provisionally assess (on security) where necessary; manual filing and provisional assessment are permitted only in genuine, exceptional cases, and on-site post-clearance audits may verify declarations at traders' premises. en-us Fri, 05 Aug 2011 00:00:00 +0530 Sat, 02 Nov 2019 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62998 Self-assessment requires importers/exporters to declare correct classification, value, duty rate and exemptions by electronically filing Bills of Entry or Shipping Bills, with customs empowered to verify selectively via the Risk Management System and to re-assess or provisionally assess (on security) where necessary; manual filing and provisional assessment are permitted only in genuine, exceptional cases, and on-site post-clearance audits may verify declarations at traders' premises. Circulars Customs Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62998