The Central Board of Indirect Taxes and Customs (CBIC) has notified the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 establishing a formal system that allows importers and exporters and customs broker to voluntarily revise entries made in Bills of Entry, Shipping Bills and other customs documents even after goods have been cleared from November 1, 2025.
This framework operationalizes Section 18A of the Customs Act, 1962, which was introduced to facilitate post-clearance corrections in a structured and transparent manner, reducing avoidable disputes and ensuring smoother trade compliance.
The facility is available to importers, exporters and customs brokers and their authorized employees.
Revisions are permitted for entries initially filed during clearance in Bills of Entry (imports), Shipping Bills / Bills of Export (exports), and entries filed under Section 84 (warehousing and related clearances)
Only one document can be revised per application, and the application must be filed at the same port where duty was originally paid.
Importers and exporters may file electronic application for revision of entries, or electronic application for revision with refund claim, where the correction results in a duty refund.
Applications must be filed electronically on the common customs portal and must be digitally signed.
Once submitted, the revision is treated as self-assessed when the customs system accepts the application and generates an Acknowledgement Receipt Number. Any additional duty and applicable interest (if payable) is paid voluntarily. A Revised Entry Reference Number is generated.
For refund-linked applications, the date of acknowledgement will be treated as the date of filing refund claim.
Revised entries will undergo risk-based verification. The Customs Proper Officer may request documents or clarifications to validate the correction.
If a refund claim is involved customs must verify completeness of the refund application within 10 working days and issue acknowledgment accordingly. Interest on delayed refunds will apply as per Section 27A.
Where the officer finds inaccuracies in the self-assessment, a speaking order may be issued and reassessment can be carried out.
Applicants must retain the revised entry certificate and supporting documents for five years, and produce them if required for future proceedings.
Non-compliance or misuse of the facility may attract penalties under the Customs Act, without prejudice to other legal action.
Notification Details
Notification No. 70/2025-Customs (N.T.)
Date: 30/10/2025
Read More: Rs. 1K Fee for Electronic Applications Under New Voluntary Revision of Customs Entries Scheme: CBIC
