https://www.taxtmi.com/manuals?id=2090 Provisional clearance under Section 18 allows importers to remove goods pending final valuation by providing a guarantee (surety, security deposit, or bank guarantee). Rules 4(1)(a) and 5(1) of the Customs Valuation Rules, 2007 clarify that values provisionally assessed under Section 18 for identical or similar goods shall not serve as the basis for valuing other goods. en-us Sat, 04 Mar 2023 18:29:00 +0530 Tue, 21 Mar 2023 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2090 Provisional clearance under Section 18 allows importers to remove goods pending final valuation by providing a guarantee (surety, security deposit, or bank guarantee). Rules 4(1)(a) and 5(1) of the Customs Valuation Rules, 2007 clarify that values provisionally assessed under Section 18 for identical or similar goods shall not serve as the basis for valuing other goods. Manuals Customs Sat, 04 Mar 2023 18:29:00 +0530 https://www.taxtmi.com/manuals?id=2090