News Flash
  • Notification to extend the due date for furnishing of FORM GSTR–3B for the month of January, 2019 issued.
  • Suggestions/Comments are invited on Draft 'Manifest and Transhipment Regulations (Aircraft), 2019 via email dircus@nic.in or piyush.bhardwaj@gov.in till 31.03.2019 Click here
  • Selection of IRS (C&CE) Officers for COIN posting - For details Click here
  • Updated Standard Operating Procedure on TDS as on 18/02/2019.
  • Circulars clarifying various issues related to GST issued.
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'B' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. Click here
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
  • Guidelines for Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended)Click here
  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
  • Scheme for grant of cash Award to Meritorious children of Departmental officers/staff for their performance in the 10th/12th standard Board Examination held in March/April, 2016,2017 & 2018- For Details - click here
  • Computer based examination under regulation 6 of the customs brokers licensing regulations, 2018 (as amended)- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
  • Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued.
  • Annual General Transfer 2019.- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • An Update as on 01/02/2019 have been uploaded Updated version of GST Concept and Status & PPT on GST
  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
  • 18th Post Graduate Programme in Public Policy and Management (PGPPM) during 2019-20 at the Centre for Public Policy, Indian Institute of Management, Bangalore.- click here
  • 11th One-year Diploma Programme in Public Policy and Sustainable Development (PP & SD) at the TERI School of Advance Studies, New Delhi - click here
  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
  • Corringendum dated 05.02.2019 (Hindi only) to Notification No. 2/2019 - Central tax dated 29th January, 2019 issued
  • 13th Post Graduate Diploma Programme in Public Policy and Management (PGD-PPM) during 2019-20 at the Management Development Institute, Gurugram -reg- click here
  • Buyback of old & used equipment provided by DG Systems - click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
View all

Customs (Provisional Duty Assessment) Regulations, 2011

Notification No. 81/2011 Customs (N.T.) Dated 25.11.2011

In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), read with section 18 of the said Act, and in supersession of the Customs (Provisional Duty Assessment) Regulations, 1963, except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely:-

1. Short title and commencement.-

(1) These regulations may be called the Customs (Provisional Duty Assessment) Regulations, 2011.

(2) They shall come into force on the date of their publication in the Official Gazette.

2.  Conditions for allowing provisional assessment.-

 

(1) Where-

    a)              an importer or an exporter, as the case may be, is unable to make self-assessment under sub-section (1) of section 17 of the Customs Act, 1962 (52 of 1962) and makes a request in writing to the proper officer for assessment; or

    b)             the proper officer on account of any of the grounds specified in sub-section (1) of section 18 of the said Act, is not able to verify the self-assessment or make re-assessment of the duty on the imported goods or the export goods, as the case may be,

 

he shall make an estimate of the duty to be levied (hereinafter referred to as the provisional duty).

(2)        If the importer or the exporter, as the case may be, executes a bond in an amount equal to the difference between the duty that may be finally   assessed or re-assessed and the provisional duty and deposits with the proper officer such sum not exceeding twenty per cent of the provisional duty, as the proper officer may direct, the proper officer may assess the duty on the goods provisionally at an amount equal to the provisional duty.

3. Terms of the bond.-

(1)        Where provisional assessment is allowed on request of the importer or the exporter, as the case may be, the bond referred to in regulation 2 shall contain an undertaking that he shall pay the deficiency, if any, between the duty finally assessed or re-assessed, as the case may be, and the duty provisionally assessed.

(2)        Where provisional assessment is allowed pending the completion of any test or enquiry, the bond referred to in regulation 2 shall contain an undertaking that he shall pay the deficiency, if any, between the duty finally assessed or reassessed, as the case may be, and the duty provisionally assessed.

(3)    Where provisional assessment is allowed pending the production of any document or furnishing of any information by the importer or the exporter, as the case may be, the bond referred to in regulation shall contain an undertaking that he shall produce such document or information within one month or within such extended period as the proper officer may allow, and the person executing the bond shall pay the deficiency, if any, between the duty finally assessed or re-assessed, as the case may be,  and the duty provisionally assessed.

4.  Surety or security of the bond.-

The proper officer may require that the bond to be executed under these regulations may be with such surety or security, or both, as he deems fit.

5.  Penalty.- 

If any importer or exporter contravenes any provision of these regulations or abets such contravention, or who fails to comply with any provision of these regulations with which it was his duty to comply, he shall be liable to a penalty which may extend to fifty thousand rupees.