CBIC Notifies New Customs (Finalisation of Provisional Assessment) Regulations, 2025, Replacing 2018 Rules
The Ministry of Finance (Department of Revenue) has recently issued an official notification [No. 55/2025-Customs (N.T.)], dated September 12, 2025, notifying that the Central Board of Indirect Taxes and Customs (CBIC) is replacing the earlier Customs (Finalisation of Provisional Assessment) Regulations, 2018, with the new regulation 2025.
CBIC is taking this action in exercise of its powers granted by clause (d) of section 157, read with section 18 and clause (ii) of sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962). However, anything already done (or not done) under the old regulations will still remain valid.
The following are the key amendments done to the earlier Customs (Finalisation of Provisional Assessment) Regulations, 2018:
- The changed regulation will now be called the Customs (Finalisation of Provisional Assessment) Regulations, 2025.
- The updated version of the Customs (Finalisation of Provisional Assessment) Regulations, 2025, is scheduled to take effect from the date of the current publication in the Official Gazette, i.e., September 12, 2025. Meaning, the revised regulation has already come into effect.
- Meaning of terms:
- ‘Act’ means the Customs Act, 1962 (52 of 1962);
- Date of Assent of the Finance Act, 2025, means 29th March 2025.
- ‘Documents or Information’ also includes results of tests, like chemical tests.
Words not defined here but defined in the Customs Act will have the same meaning as in that Act.
- Scope:
These rules apply to any provisional assessment of goods (import or export):
- Cases pending as of the date these rules are enforced.
- Cases provisionally assessed after these rules come into force.
Each bill of entry (import) or shipping bill (export) that is provisionally assessed will be treated as a separate case.
- Submission of documents/information:
(a) Here the duty imposed on the import and export of goods is assessed on a temporary basis because the importer/exporter has not given the required documents or information; the customs officer must inform them in writing within 15 days of provisional assessment about what exactly is needed and inform the importer or the exporter, in written form, of the specific details of the information to be furnished or the documents to be produced.
(b) Here, any document or information is asked for by a proper officer, and the importer or the exporter must make available the asked-for documents or information within a period of two months.
The officer can grant an extra 2 months (if reasons are recorded). A higher officer can give more time if needed, but total extensions cannot go beyond 14 months from the date of provisional assessment. Once all documents are submitted, the importer/exporter must inform the officer in writing. If documents are still not provided within the allowed time, the officer will finalise the case based on whatever records are available.
- Enquiry-based provisional assessment:
- If a provisional assessment is done because the officer needs to conduct further enquiry, then the enquiry must be completed and a written report sent to the proper officer within 14 months from the date of the provisional assessment.
- If extra documents are needed during the enquiry, the same time limits apply.
Refer to the official notification for complete changes.
