The Central Board Of Indirect Taxes And Customs (CBIC) has notified Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025.
In exercise of the powers conferred by section 157 read with sections 84 and 149 of the Customs Act, 1962 (52 of 1962), and in supersession of the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2022, except as respects things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs, notified various regulations.
Manner and time limit for applying for post export conversion of export entry
Application Timeline:
- Exporters must apply in writing within 1 year from:
- Date of clearance of goods under Section 51(1) or Section 69 of the Customs Act, or
- Date of entry under Section 84.
- Extension of Time:
- Commissioner of Customs can extend the deadline by up to 6 months, with written reasons.
- Chief Commissioner of Customs can grant an additional extension of up to 6 months (so total max: 1 year + 6 months), again with written reasons.
Old Export Entries (Before 22nd February 2022):
- For export entries filed before 22.02.2022, the 1-year period starts from the date the new regulations came into force.
Court Stay or Injunction:
- If a court or tribunal ordered a stay/injunction that delayed the application, the duration of the stay is excludedfrom the 1-year period.
Conditions for Approval:
- The Commissioner can allow conversion if:
- There is documentary evidence available from the time of export.
- Conditions in Regulation 4 are met.
- A fee is paid as per the 1970 Levy of Fees Regulations.
Decision Timeline:
- If all is in order, the Commissioner should decide the application within 30 days of receiving it.
Conditions and restrictions for conversion of export entry
The conversion of an export entry is allowed under these conditions:
- Compliance with the new scheme – The exporter must meet all conditions of the scheme they are switching to.
- Reversal of previous benefits – If the exporter has used benefits under the current scheme, they must either not have availed them or must reverse them before conversion.
- Regulatory compliance – All required regulations and notifications for export entry in the Customs Automated System must be followed.
- No legal violations – There should be no pending investigations or violations under customs or other laws for the exports in question.
- Original export entry type – The export entry must have been filed under an instrument-based scheme, drawback scheme, or to fulfill an export obligation.
Notification Details
Notification No. 21/2025-Customs (N.T.)
Date: 03/04/025
