In a significant step towards trade facilitation and ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has operationalised an online module in the Indian Customs Electronic System (ICES) to enable voluntary post-clearance revision of Bills of Entry under Section 18A of the Customs Act, 1962.
The initiative follows CBIC Notification No. 70/2025-Customs (N.T.) dated 30th October 2025 and CBIC Circular No. 26/2025-Customs dated 31st October 2025, which introduced the legal framework for voluntary revision of Bills of Entry after grant of Out of Charge.
Online Facility on ICEGATE
Under the new system, importers can submit requests for revision of Bills of Entry electronically through the ICEGATE portal after clearance of goods. The ICES module allows three types of revisions:
- Amendment of records (Code ‘A’)
- Deletion of records (Code ‘D’)
- Addition of records (Code ‘S’)
A detailed advisory for importers on submission of revision requests will be made available on the ICEGATE portal.
Risk-Based Processing and Officer Review
Upon successful submission, revision requests will be routed through the National Customs Targeting Centre (NCTC) Risk Management System (RMS). Based on risk parameters:
- Low-risk cases may be facilitated automatically.
- Other cases will be marked to officers for examination and approval.
All revision requests resulting in a refund claim will mandatorily be flagged by RMS and assigned to officers for detailed scrutiny.
New ‘Revision Officer’ Role
To ensure efficient processing, a new system role titled REV_OFF (Revision Officer) has been created in ICES. The Revision Officer will be able to:
- Examine proposed revisions in detail,
- Approve, reject, or raise queries on applications,
- View the final revised Bill of Entry upon approval.
Where an approved revision leads to a refund, the application will automatically flow to the Refund Officer for further processing as per the existing refund workflow, including generation of refund scrolls.
Support and Facilitation
Field formations have been advised to guide trade under their jurisdiction regarding the new facility. Officers facing technical issues may contact saksham.seva@icegate.gov.in, while trade users may approach the ICEGATE Helpdesk at icegatehelpdesk@icegate.gov.in.
The introduction of this digital facility marks another milestone in CBIC’s efforts to leverage technology for transparent, efficient and taxpayer-friendly customs administration.
The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/ICES-Advisory-65_2025-dated-16.12.2025.pdf
