Provisional Duty Assessment

Customs (Provisional Duty Assessment) Regulations, 1963.


All the following documents [except those  which are not relevant to the subject  import] are to be available in file sent from the Group to the officer who is to process finalization of the provisional assessment:


  1. Docket containing listed  documents in original attested by the importer [or agent] duly countersigned by the customs officer,  submitted to the Customs Officer at the docks at the time of granting Customs Out of Charge viz.  
  2. Invoice,
  3. Purchase order / Contract
  4. Literature - catalogue, operating manual etc.
  5. Bill of Lading
  6. Insurance Policy
  7. Assay Report
  8. Certificate of Country of Origin
  9. Stowage Plan
  10. Copy of Import Manifest filed with Customs [extract of relevant line no. if break bulk or containerized cargo]
  11. Copy of Statement of Fact prepared by the Master of the Vessel for discharge of bulk goods
  12. Copy of Surveyor Report /  Tally or weighment sheet prepared by the port of import.
  13. Copy of Test Memo and Test Result in original 
  14. Print out of the Bill of Entry along with Examination report given by Examining Officer and Appraising Officer with comments, query, reply thereto, if any.
  15. Previously assessed Bill of Entry / Finalization Order
  16. Special Valuation Branch Order, if any
  17. Copy of standing orders, instructions or decisions of meetings with regard to the relevant import.
  18. Copy of the Bond executed and Bank Guarantee produced
  19. Copy of the into bond bill of entry if filed along with copy of ex-bond bill of entry.
  20. Case file and adjudication/appeal / audit /  file in respect of any past issues with the  importer
  21. Copy of any intelligence / alert with regard to the importer or product
  22. Any other relevant documents
  • Provisional Duty Assessment may be resorted to where
    • Importer / Exporter is unable to produce any document or furnish any information necessary for the assessment of duty. (In such situations, the party has to request for PDA providing the reasons therefor.)
    • Proper Officer deems it necessary to subject any goods to test. (Test Memo to be prepared)
    • Proper Officer deems it necessary to make further enquiry [s.18 (1) (a), (b) and (c) respectively]
  • Proper Officer to make an estimate of the duty most likely to be levied. [this is the provisional duty]
  • Importer / Exporter  to execute Bond for amount equal to the difference.
  • Importer / Exporter  to deposit a sum not exceeding 20%  of the Bond amount, as the proper officer may direct
  • Proper officer to assess the duty on the goods provisionally at an amount equal to the provisional duty. 
Terms of the Bond to be that 
  • such documents shall be produced or such information shall be furnished with one month. [or extended period as the proper officer may allow] [s.18 (1) (a)]
  • the person executing the bond shall pay the deficiency, if any, between the duty finally assessed and the duty provisionally assessed. [s.18 (1) (a) or (b)]

Comment: Nothing is said about the terms of Bond in situations covered u/s.18 (1) (c) because contravention, if any , detected would lead to registering  a case.  Otherwise there is not obligation on the part of the importer / exporter who will be entitled to the refund of the provisional duty paid.