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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Provisional assessment - ship demurrage charges - if the ...

Case Laws     Customs

December 19, 2019

Provisional assessment - ship demurrage charges - if the assessment is left open for questions of valuation, and subsequently it is found that the classification also requires a change or some other licencing requirement has to be examined, all these factors must be examined while finalizing the provisional assessment. There cannot be a provisional assessment which is provisional for one purpose and not provisional for other purposes.

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