The Central Board Of Indirect Taxes And Customs (CBIC) has notified implementation of Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025.
In the recent past, various reform measures have been taken to reduce time and cost of doing business for exporters. This includes seamless credit of drawback on exports account, single registration for AD Code, extension of RODTEP benefits.
In line with Budget Announcement for automation of remaining customs processes and suggestions from the industry, functionality for post export changes in shipping bills is being implemented with following salient features:
- Electronic processing of amendments under section 149 of the Customs Act;
- Electronic processing of provisional assessment in exports;
- Re-transmission of relevant details to the agencies concerned.
The document discusses amendments to specific fields in shipping bills under Section 149 of the Customs Act, 1962. It states that changes to these fields require approval from the Additional or Joint Commissioner of Customs. For conversions of shipping bills, the Principal Commissioner or Commissioner of Customs is the competent authority.
The fields that may be amended are:
- Shipping Bills Level:
- Port of Loading
- Country of Final Destination
- Port of Discharge
- Invoice Level:
- AD Code
- Invoice Value
- Item Level:
- HS Code
- Description of Goods
- Quantity
The “Export Entry (Post Export Conversion in relation to Instrument-Based Scheme) Regulations, 2025”, notified via Notification No. 21/2025-Customs (N.T.) dated 3rd April, 2025, supersedes the earlier Shipping Bill (Post Export Conversion in relation to Instrument-Based Scheme) Regulations, 2022, and brings several key changes. The term ‘Export Entry’ has now been defined broadly to include all types of exports as per clause (16) of Section 2 of the Customs Act, 1962, thereby expanding the scope of the regulations. A uniform time limit of one year has been prescribed for seeking post-export conversion of export entries.
This one-year period is counted from the date of clearance of goods under the applicable provisions of the Customs Act. For export entries filed before 22nd February 2022, this time limit will begin from the date the 2025 Regulations come into force.
Additionally, entries made under Section 84 of the Customs Act, 1962 (which deals with amendment of documents) are now covered under these regulations, subject to specified conditions and restrictions, especially where export incentives like duty drawback are involved.
The regulations also permit conversion of export entries originally made under the drawback scheme to instrument-based schemes such as MEIS, SEIS, or RoDTEP, provided that any benefits availed under the original scheme are fully reversed as a condition for amendment. Importantly, the regulations now cover all export entries, not just Free Shipping Bills, thereby widening the scope of permissible conversions under the Customs framework.
Notification Details
Circular No.11/2025-Customs
Date: 3rd April, 2025
