CBIC Launches Digital Voluntary Payment System via ICEGATE

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 24.06.2025

CBIC Launches Digital Voluntary Payment System via ICEGATE

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 27/2024-Customs dated 23rd December 2024. The circular introduces a transformative mechanism allowing Voluntary Self-Initiated Payments (SIP) to be made electronically through the ICEGATE e-Payment Platform, replacing the legacy TR-6 manual challan system.

Key Highlights of the Circular

Digitisation of Voluntary Payments
- Users can now generate self-initiated challans for a variety of voluntary payments and pay electronically on the ICEGATE platform.
- No prior approval from customs officers is required for such voluntary payments.
Scope of Applicability
- This facility is not meant for live consignment clearances.
- It covers payments related to past imports/exports, audits, investigations, penalties, interest, and other post-clearance compliances.
Eligibility and Access
- Only registered users on the ICEGATE portal can access the SIP functionality.
- It is a post-login feature under the “Voluntary Payment” section.
Payment Modes Enabled
- Electronic Cash Ledger (for IEC holders and customs brokers)
- Internet banking (via 9 authorized banks such as PNB, Kotak Mahindra, IDBI, etc.)
- NEFT/RTGS via RBI
- Payment aggregator mode
Replacement of Manual TR-6 Challans
- Manual TR-6 challans will not be accepted after 31st December 2024, unless specifically approved by the jurisdictional Commissioner with proper justification.
Categories of Voluntary Payments
- 26 payment categories have been listed (Annexure-A), including:
  - Payments under Section 28(2)/(4) & 28(5) of the Customs Act
  - EODC/Advance Licence-related payments
  - Pre-notice consultation deposits
  - Penalties, interest, pre-deposit for appeals
  - Uncleared/confiscated goods disposal, cost recovery charges, CAAR fees, etc.

Implications for Stakeholders

Ease of Doing Business: A significant reduction in paperwork and in-person follow-ups at Customs offices.
Improved Transparency: Self-declaration and automated payment tracking improve audit trails.
Faster Compliance: Immediate e-payment without waiting for officer approvals.
Audit & Litigation Readiness: Easy classification of payments against investigations, audits, penalties, or CAAR applications.

Operational Guidance

Field officers must access voluntary challans via ICEGATE’s “Payment Status – Voluntary Payment” section.
A user manual is available on ICEGATE for handholding and onboarding users (guidelines-voluntary-payment).

Conclusion

CBIC’s Circular No. 27/2024 is a progressive move toward modernizing Customs administration and empowering importers, exporters, and customs brokers with a user-driven payment system. It aligns with India’s vision of Digital India and enhances the overall efficiency of voluntary compliance within Customs procedures.

For assistance with voluntary payments, classification under ICEGATE, or post-clearance audit strategies, stakeholders are encouraged to consult legal and trade compliance experts.

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

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