Guidelines on Procedure for Finalisation of Provisional Bills of Entry by Proper Officer

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....dable by one year with sufficient cause, as approved by the Commissioner. To support the expeditious clearance of pending provisional assessments, the CBIC has issued Customs (Finalisation of Provisional Assessment) Regulations, 2025 vide Notification No. 55/2025-Customs(N.T.) dated 12.09.2025. The regulations shall apply to any provisional assessment, pending as on the date of enforcement of the regulations or assessed provisionally after the enforcement of the regulations. Accordingly, in line with the said notification, following guidelines are being issued for adherence and reference by the officers and staff under this Commissionerate dealing with the Provisional Assessment of the Bills of Entry. 2. Time-limit and manner of submissi....

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....ng. Additional 2 months (i.e. up to 4 months) Proper officer records in file the reasons justifying extension. (D) Further extension by senior officer An officer to whom the proper officer is subordinate may allow further extension (on request of the importer/exporter), for reasons recorded in writing, but no extension beyond 14 months from date of provisional assessment. Up to 14 months (from date of provisional assessment) The extension order must record reasons; no further extension under this provision beyond the 14 months cap. (E) Proceeding in absence of documents If the importer/exporter fails to furnish the required documents/information within the allowed time (including extensions), the proper officer shall....

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....t must be finalized within 2 years from date of provisional assessment (or reckoned from 29.03.2025 for pending cases as on 29.03.2025. 2 years (with limited extension) The Commissioner (or Principal Commissioner) may, for sufficient cause (recorded in writing), extend this period by 1 additional year (i.e. up to 3 years total) in terms of Section 18(1B) of the Customs Act. 3. Time-limit for finalisation of provisional assessment (Regulation 8(2))- Where the proper officer is unable to assess the duty finally within the time specified under sub-regulation (D), for the reason that a. an information is being sought from an authority outside India through a legal process; or b. an appeal in a similar matter of the sa....

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....duty, interest, fine, penalty or other sum) remains unpaid for more than 90 days and has attained finality, it shall be adjusted from the security or recovered under Section 142 of the Act, with due intimation to the importer or exporter. 4(l). This regulations shall also apply to the provisional assessment undertaken under Project Imports. 5. Payment of duty of own ascertainment by the importer before finalisation of provisional assessment (Regulation 7): Importer/exporter may pay, at any time during the pendency of provisional assessment, the duty as ascertained by them (own ascertainment). Such payment shall be adjusted by the proper officer against the duty finally assessed or re-assessed. 6. Manner of Finalisation of Pro....