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Dated: 04.04.2025

CBIC Issues Export Entry Amendment Regulations, 2025 to Streamline Post-Export Changes

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 11/2025-Customs, dated 3rd April 2025, introducing a new framework for handling post-export amendments in shipping bills under the Export Entry (Post Export Conversion in relation to Instrument-based Scheme) Regulations, 2025. This initiative is in line with the government’s ongoing efforts to promote trade facilitation and automation in customs processes.

Background & Purpose

To reduce the time and cost of doing business for exporters, CBIC has implemented multiple reforms in recent years. Building on this momentum and incorporating Budget 2024 announcements and industry feedback, the new framework focuses on:

• Enabling electronic processing of post-export amendments.
• Enhancing transparency and consistency in customs documentation.
• Simplifying provisional assessment and re-transmission of data to relevant agencies.

Key Features of the Circular:

Automation-Driven Processing:

• Post-export amendments under Section 149 of the Customs Act, 1962 will now be processed electronically.
• This includes changes related to provisional assessments and integration with other export-related systems.

Approval for Sensitive Amendments:

Changes to specific fields in shipping bills will require prior approval from Additional or Joint Commissioner of Customs. These include:

• Shipping Bill Level: Port of Loading, Port of Discharge, Country of Final Destination
• Invoice Level: AD Code, Invoice Value
• Item Level: HS Code, Description of Goods, Quantity

Highlights of the New Regulations:

The Export Entry (Post Export Conversion in relation to Instrument-based Scheme) Regulations, 2025, replace the earlier 2022 regulations. Notable updates include:

1. Expanded Definition of Export Entry:

• Now includes all exports under Section 2(16) of the Customs Act.

2. Time-Limit for Conversion:

• Conversion requests must be filed within one year from the date of clearance order.
• For entries prior to 22.02.2022, the one-year period starts from the effective date of the 2025 regulations.

3. Section 84 Entries Covered:

• Allows conversion and amendments of entries under Section 84, subject to regulatory restrictions.

4. Drawback to Instrument-Based Conversion:

• Provides for conversion of drawback claims into instrument-based export schemes.

5. Reversal of Benefits Clause:

• If switching between schemes, prior benefits must be reversed before amendment is allowed.

6. Inclusion of All Export Entries:

• Conversions permitted for all types of export entries except Free Shipping Bills.

Implementation:

• The Directorate General of Systems and Data Management will issue a detailed advisory for smooth rollout.
• Trade and field officers are being advised and sensitized on the Post-EGM (Export General Manifest) Module.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

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Source: CBIC, Ministry of Finance, Govt. of India

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