Self-assessment on a bill of entry means the importer declares duty liability on ICEGATE; customs may verify through audit or examination, and errors attract interest and penalties under the Customs Act.
Self-assessment explained
Under self-assessment, the importer (or CHA on their instructions) declares classification and value on the BoE; customs verifies through risk-based audit, examination, or post-clearance scrutiny.
Who should self-file?
Large importers with in-house compliance teams sometimes file directly on ICEGATE. SMEs usually use CHAs for speed and liability management.
Risks
Errors in HS or transfer pricing adjustments can lead to demands, penalties under Customs Act Section 111, and GST ITC reversals. Maintain audit-ready working papers.
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