https://www.taxtmi.com/circulars?id=63153 Self-assessment places responsibility on importers or exporters to declare correct classification, value, rates and exemptions when filing Bills of Entry or Shipping Bills electronically, subject to selective verification by Customs via the Risk Management System, with powers to examine, test, require documents, reassess duty, issue speaking orders on request, and allow provisional assessment upon security where urgent clearance is needed. en-us Fri, 10 Jun 2011 00:00:00 +0530 Tue, 12 Nov 2019 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63153 Self-assessment places responsibility on importers or exporters to declare correct classification, value, rates and exemptions when filing Bills of Entry or Shipping Bills electronically, subject to selective verification by Customs via the Risk Management System, with powers to examine, test, require documents, reassess duty, issue speaking orders on request, and allow provisional assessment upon security where urgent clearance is needed. Circulars Customs Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63153