The CBIC has notified the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, vide Notification No. 70/2025–Customs (N.T.), dated October 30, 2025. The new regulations will come into force from November 01, 2025.
These regulations provide a structured, electronic framework under the newly introduced Section 18A of the Customs Act, 1962, enabling importers and exporters (authorised persons) to voluntarily revise entries made in the Bill of Entry or Shipping Bill even after the goods have been cleared.
Key Features of the New Framework
- Voluntary Revision Facility The new mechanism allows importers, exporters, or Customs Brokers to voluntarily correct or revise self-assessed entries post-clearance in a transparent and simplified manner. Revisions can be made with or without refund claims.
- Electronic Application Process
- Applications must be filed electronically at the Customs port where the duty was originally paid.
- Each application will relate to a single Bill of Entry or Shipping Bill.
- Applicants are required to upload relevant supporting documents and pay the prescribed fee online.
- Upon successful submission, an Acknowledgement Receipt Number (ARN) will be generated, and the application will be deemed self-assessed.
- Verification and Re-assessment
- All revised entries will undergo risk-based verification by Customs officers.
- If discrepancies are detected, the proper officer may re-assess the duty as per the Customs Act.
- Applications involving refund claims will be processed in accordance with Section 27 of the Customs Act, 1962.
- Timelines and Documentation
- Any additional information or documents required for verification must be submitted within ten working days from the date of generation of the Revised Entry Reference.
- The authorised person must retain all related documents for a period of five years from the date of application submission.
- Interest on Refunds: In cases of delayed refunds, interest will be payable from the date of submission of a complete electronic application, duly acknowledged by the Proper Officer, until the refund is sanctioned.
- Penalty for Non-Compliance: Any contravention of the provisions under these regulations shall attract a penalty under Section 158(2) of the Customs Act, 1962, in addition to any other legal consequences prescribed under the law.
Significance of the Reform
The introduction of the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 represents a major step toward:
- Promoting ease of doing business through simplified post-clearance compliance;
- Encouraging voluntary compliance and self-correction by trade;
- Ensuring transparency and efficiency through end-to-end electronic processing; and
- Facilitating timely and accurate refund processing under a digital and risk-based verification system.
This initiative reinforces CBIC’s commitment to adopting technology-driven, taxpayer-friendly reforms in Customs administration, while ensuring revenue protection and procedural clarity for all stakeholders in international trade.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/Customs-N.No-70-2025-Customs-N.T.pdf
