Customs (Finalization of Provisional Assessment) Regulations, 2025
The Central Board of Indirect Taxes and Customs [CBIC] has issued the Customs (Finalisation of Provisional Assessment) Regulations, 2025, replacing the earlier 2018 regulations, with effect from their publication in the Official Gazette. These Regulations govern the manner, time-limits, and compliance framework for finalisation of provisional assessment under section 18 of the Customs Act, 1962.
