What is Provisional Assessment in Import formalities in India?

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What is Provisional Assessment in Import

What is provisional assessment in Imports? How does provisionally assessment work? How to calculate duty under provisional assessment? Should the importer need to pay duty again after delivery of imported goods?

Provisional assessment takes place at two circumstances.

Firstly, When an importer or an exporter is not able to produce any documents or information required for assessment of bill of entry or sWhat is Provisional Assessment in Import formalities in India hipping bill, he can request proper officer at customs department to assess his bill under provisional assessment.

An exporter or importer can assure concerned customs authorities by executing a bond, bank guarantee or solvency certificate, either of the one or of all. The exporter importer need to produce such want of want of documents immediately up on obtaining the same and need to cancel bond or bank guarantee executed at the time of import or export clearance.
The importer or exporter need to pay duty on goods provisionally assessed at the time of clearance. The exporter or importer also need to deposit an amount of duty of 20% on provisionally assessed duty amount. Once after production of required documents by importer or exporter, concerned customs officials assess documents finally and if the amount of deposit is lesser than actual duty payable after deducting duty amount already paid, the exporter or importer need to pay the difference of amount of duty to customs department. If the amount of duty under final assessment is lesser than deposited amount after deducting amount of duty already paid, the importer or exporter is refunded the difference of duty amount by customs authorities.

Secondly, although an exporter or importer already submitted all required documents under exports or imports, the proper officer of customs who assess documents may require further enquiry or clarification on assessing duty. In this case also, proper officer of customs may provisionally assess import or export documents and allow imports or exports in order to save time for importers and exporters. In such cases, the importer or exporter follows the provisional assessment procedures mentioned above. Once after final assessment completed, the difference of duty amount is paid by the importer or exporter or refunded by customs authorities wherever applicable.

Have you satisfied with my article about provisional assessment procedures under imports and exports. Do you have different thought on this subject – Provisional assessment by customs? Write below your opinion.


The above information is a part of Import Export Training course online

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Srinivasan: Sir i have doubt 1% duty deposit on assessable value i am paying on dutyable bills. Now i have got duty free import/ confirm me 1% is chargeable for Duty free imports also?

T Subash : We are exporting some material through sea port, we are filing Shipping bill for provisional value at the time of export because of final value after getting one month so shipping bill showing only provisional value not for final value ( after shipment happened) ,this final value we are getting BRC. Now how will get for supplementary Shipping bill or Amendment of Shipping Bill, please clarify the same with legal procedure.

Hardik: Hello, If duty paid after beginning of provisional assessment but before final assessment then interest for such period is 18% or now 15% ?

Vikram: Dear sir, Please confirm if an importer receives the goods from its related party ( both the parties are related in business terms under one main company etc.) in that case whether provisional BOE should be acceptable as final BOE.

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