The Central Board of Indirect Taxes and Customs (CBIC) clarified that customs entries will not be required to be revised in cases where any import-related incentive or benefit, already availed under certain foreign trade schemes, is later required to be reversed—provided that a separate and specific reversal mechanism is already available under the relevant notification or regulation. 

The notification has been issued under Section 18A(5)(c) of the Customs Act, 1962, which empowers the government to specify circumstances where revision of entry is not necessary.

According to the notification, no revision of the import entry (such as bills of entry) will be made if the importer has availed benefits under an instrument-based scheme under the Foreign Trade (Development and Regulation) Act, 1992, or under any customs exemption notification issued under Section 25(1) of the Customs Act, regulation or notification issued under the Customs Act, or benefit under the Customs Tariff Act, 1975; and a separate procedure for reversal of such benefit already exists.

The existing reversal process will continue to apply, and no amendment to the import declaration will be necessary.

Notification Details

Notification No. 71/2025-Customs (N.T.)

Date: 30/10/2025

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