https://www.taxtmi.com/circulars?id=63847 Provisional assessment under Section 18 of the Customs Act permits clearance on photocopies or electronic Country of Origin Certificates where originals cannot be produced due to COVID-19, conditional on submission of a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by proper Bonds by the date in the governing circular and offices must maintain records of such relaxations. en-us Tue, 07 Apr 2020 00:00:00 +0530 Thu, 30 Apr 2020 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63847 Provisional assessment under Section 18 of the Customs Act permits clearance on photocopies or electronic Country of Origin Certificates where originals cannot be produced due to COVID-19, conditional on submission of a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by proper Bonds by the date in the governing circular and offices must maintain records of such relaxations. Circulars Customs Tue, 07 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63847