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Notification No. 70/2025- Customs (N.T.) dated 30th October 2025
The Central Board of Indirect Taxes and Customs [CBIC] has issued the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, exercising powers under sub-section (1) of section 157 and sub-section (1) of Section 18A of the Customs Act, 1962, with effect from 1st November 2025. These Regulations establish a comprehensive framework governing the manner, conditions, and procedural requirements for revision of entries made in bills of entry, shipping bills, or bills of export after clearance of goods.
Section 18A1 of the Customs Act permits importers/exporters to voluntarily revise entries post clearance when errors or omissions are discovered in the original declarations. The new 2025 Regulations introduce a structured digital framework for such revisions, streamline the verification process, establish clear timelines for processing refund claims, and impose specific compliance obligations on authorised persons.
Key features of the 2025 Regulations
1. Definition and Scope [Regulation 2]
Types of Application
- Electronic Application for Revision of entries: An electronic application filed on the common portal for revision under Section 18A that does not involve any claim for refund of duties.
- Electronic Application for Revision of entries cum refund: An electronic application filed on the common portal for revision under Section 18A, that includes at least one entry resulting in a claim for refund of duties.
2. Condition for revision of entries [Regulation 3]
The authorised person shall file an online application to revise any details that were earlier entered during customs clearance. However, this can be done only under certain conditions:
| Condition | Requirement |
|---|---|
| Place of filing | The electronic application must be filed at the same port where the customs duty was originally paid. |
| Scope of Application | The application can include only those entries that were made under a single Bill of Entry, Shipping Bill, Bill of Export, or any other entry made under Section 842 of the Customs Act. Meaning thereby, each application for revision should relate to one specific document (bill of entry or shipping bill or bill of export or any other document), not multiple ones. |
| Fee payment | The applicant must pay the prescribed fee of INR 1000/- as per the Levy of Document Fees Regulations, 19703. |
3. Manner of Revision of Entries Through Electronic Application [Regulation 4]
- The importer or exporter, or an authorised person, shall make on the common portal:
-
- An electronic application for the revision of entries or
- An electronic application for revision of entries cum refund as applicable.
- Such an application must be duly accompanied by the relevant supporting documents and digitally signed in accordance with the provisions of the Information Technology Act, 2000.
- The electronic application shall be deemed to have been validly made and self-assessed once the following conditions are fulfilled:
-
- The customs automated system successfully accepts the revised entries and generates an Acknowledgement Receipt Number (ARN);
- any duty payable, along with interest under Section 28AA of the Customs Act, is voluntarily paid against the said ARN; and
- A Revised Entry Reference is generated by the customs automated system.
- Further, in cases where the application pertains to revision of entries cum refund, the date of generation of the ARN shall be treated as the date of filing the refund claim under Section 27 of the Customs Act, 1962.
4. Verification of Revised Entry [Regulation 5]
| Particulars | Description |
|---|---|
| Risk-Based Verification | Only those revised entries that appear risky or suspicious (based on the Customs' risk management system) will be verified. Routine revisions will not be checked. |
| Document/Information Requisition | The Proper officer is empowered to call for documents or explanations from the importer/exporter to verify the correctness of the duty calculation or revision. The importer/exporter is bound to submit the requested details. |
| Timeline for Document Requisition (Refund Cases) | In refund-related revisions, Customs needs to request supporting documents within 10 working days from the date when the revised entry reference is generated. |
| Acknowledgement of Refund Application | The Proper Officer must check if the refund application is complete and issue an acknowledgement within 10 working days. Interest on the delayed refund will be calculated only from the date the complete application is acknowledged or after reassessment, whichever is later. |
| Re-assessment upon Incorrect Self-Assessment | If the Proper Officer finds that the importer/exporter's self-assessment is incorrect, the officer can re-assess the duty through a speaking order, after allowing the importer/exporter to be heard. |
| Refund Order | If, after verification or re-assessment, Customs finds that excess duty or interest has been paid, the officer can directly order a refund under Section 27(2). |
| Generation of Statement of Revised Entry | Once verification is done, the Proper Officer will issue an electronic statement of revised entry, shared with both the importer/exporter and other relevant authorities. |
5. Retention of Documents Relating to Revised Entry [Regulation 6]
The Authorised Person who files a revision application for correction needs to maintain comprehensive records for five years from the date of revision:
- The electronic application itself
- The certificate of revised entry
- All original supporting documents that were used or relied upon in making such electronic application for Revision
The documents mentioned above must be produced to customs if required in connection with any investigation, proceedings, or audit under the Customs Act or any other law.
6. Penalty [Regulation 7]
The importer or exporter who contravenes any of the provisions of these regulations or abets such contravention shall be liable to a penalty under clause (ii) of sub-section (2) of Section 158 of the Act [which extends up to Two Lakhs Rupees].
Aurtus comments:
Until the introduction of Section 18A, any error in a Bill of Entry or Shipping Bill could only be rectified either by filing an appeal, where the document had already been finalised, or through an amendment under Section 149, which offered a limited scope and was subject to conditions. This often led to litigation, making the correction process time-consuming and cumbersome.
The introduction of Section 18A of the Customs Act, 1962, marks a paradigm shift from a regulated, discretionary framework to a proactive, trust-based model. It enables importers and exporters to voluntarily correct clerical errors, misclassification, valuation mistakes, or procedural omissions. This amendment introduces a streamlined mechanism for post-clearance corrections to import/export documents. The enabling regulations have now been notified and are effective from 1 November 2025, operationalising this mechanism and reinforcing the government's commitment to ease of doing business.
While the regulations are welcome, they do not provide a definitive timeline within which the revision application can be scrutinised or within which the verification of revision applications is to be completed. Furthermore, according to the regulations, interest on the delay is to be granted from the date of acknowledgement or reassessment, whichever is later. This puts importers/exporters at a disadvantage and results in a loss of interest when the authorities cause the delay in closing the rectification. It is noteworthy that refunds arising from re-assessment are governed by Section 27(2) of the Customs Act, while Section 27A mandates payment of interest if the refund is delayed beyond three months from the date of receipt of the application. Although Regulation 4(5) deems the date of ARN generation as the application date, the Explanation to Regulation 5(4) states that for interest purposes, the application is considered to be received on the date of a complete application acknowledged by the officer or the date of re-assessment, whichever is later. This appears to contradict Section 27A of the Customs Act. It is interesting to note that, under the GST regime, recent judicial precedents have held that interest on delayed refunds is to be granted within 60 days of filing the refund application (based on the provision therein), and subsequent delays should not impact this. A similar ratio should be applicable for cases under Section 18A involving refunds.
It is relevant to note that the revision of entries under Section 18A is not allowed for:
- Cases where customs audits, searches, seizures, or investigations are already initiated and intimated to the concerned,
- Instances where reassessment of duty has been done under Sections 17 or assessed the duty under Section 18 or Section 84 of the Customs Act.
- Cases where any benefit under an instrument-based scheme notified under the Foreign Trade (Development and Regulation) Act, 1992, or any notification issued under sub-section (1) of section 25 of the Customs Act, 1962, or any regulation made thereunder or the Customs Tariff Act, 1975 (51 of 1975), has already been availed. This is to be reversed as per the procedure already outlined in the relevant notification or regulation. Thus, revisions will not be allowed with respect to imports made under schemes such as the EPCG License, Advance Authorisation, or the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.
Further, in the past, it has been observed that customs authorities, when exercising their powers to reassess, often fail to issue speaking orders in instances where importers disagree with such reassessment. While the Regulations do provide for a speaking order, it is hoped that this is followed in its spirit.
Footnotes
1. Inserted vide section 93 of the Finance Act, 2025 dated 29 March 2025
2. Regulations regarding goods imported or to be exported by post or courier
3. Notification No. 69/2025-Customs (N.T.) dated 30th October 2025 amending Levy of Fees (Customs Documents) Amendment Regulations, 1970
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