The Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025

The Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, introduced by the Central Board of Indirect Taxes and Customs (CBIC), are set to come into effect on November 1, 2025. These regulations, notified under Section 18A of the Customs Act, 1962, aim to provide importers and exporters with a streamlined mechanism to voluntarily revise customs entries post-clearance. This initiative is part of the Finance Bill, 2025, which seeks to enhance compliance, reduce penalties, and improve transparency in customs procedures.

In this blog, we will explore the details of these regulations, the relevant clauses of the Customs Act and Finance Bill, and the step-by-step process for filing revision applications.

Understanding Section 18A of the Customs Act, 1962 

Section 18A of the Customs Act, 1962, was introduced through the Finance Bill, 2025, to allow importers and exporters to voluntarily revise entries made in customs documents such as bills of entry, shipping bills, or bills of export after clearance.

Key Provisions of Section 18A:

Voluntary Revision: Importers and exporters can voluntarily revise entries post-clearance, subject to certain conditions.
Exclusions: Revision is not permitted for cases where customs audits, searches, seizures, or investigations have been initiated, or where reassessment of duty has already been completed under Sections 17, 18, or 84 of the Customs Act.
Self-Assessment: The revised entries are subject to self-assessment and verification by the proper officer.
Refund Claims: Refund claims arising from revised entries are processed under Section 27 of the Customs Act.

Key Features of the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 

The regulations provide a detailed framework for implementing Section 18A of the Customs Act. Below are the key highlights:

1. Electronic Application Process

Applications for revision must be filed electronically through the common portal.
Two types of applications can be filed:
- Electronic Application for Revision of Entries: For corrections without refund claims.
- Electronic Application for Revision of Entries cum Refund: For corrections that result in a refund claim.

2. Acknowledgement and Payment 

Once the application is successfully submitted, an Acknowledgement Receipt Number (ARN) is generated by the common portal.
Any duty or interest payable must be voluntarily paid against the ARN before the application is processed further.

3. Verification and Assessment 

Applications are subject to self-assessment and risk-based verification by the proper officer.
The proper officer may request additional documents or information to verify the nature of the revision and the duty payable.

4. Refund Claims

If the revision results in a refund claim, the revised entry itself will be treated as the refund application under Section 27 of the Customs Act, 1962.
The date of ARN generation is considered the date of refund claim.

5. Role of Proper Officer 

The CBIC has designated Deputy/Assistant Commissioners of Customs as the proper officers for verification and reassessment under these regulations.
Proper officers must issue an acknowledgment for complete applications within ten working days.
If additional documents are required, they must be requested within ten working days, and acknowledgment must be issued within ten working days of receiving the documents.

6. Exclusions

Certain cases are excluded from the scope of voluntary revisions under Section 18A:

Cases where customs audits, searches, seizures, or investigations have already been initiated.
Cases where reassessment of duty has been completed under Sections 17, 18, or 84 of the Customs Act.
Cases where export obligations under schemes like EPCG or Advance Authorization have not been fulfilled.

7. Retention of Documents 

Importers/exporters must retain all relevant documents, including the electronic application, certificate of revised entry, and supporting documents, for five years from the date of revision.

8. Fee Structure

A fee of Rs. 1000/- is prescribed for filing electronic applications under these regulations, as per Notification 69/2025-Customs (N.T.) .

Clause in Finance Bill, 2025

The Finance Bill, 2025, introduced Section 18A to the Customs Act, 1962, to provide a legal framework for voluntary revision of entries post-clearance. This clause was added to promote compliance and reduce litigation by allowing importers and exporters to correct errors voluntarily.

The Finance Bill also emphasized the importance of transparency and efficiency in customs procedures, aligning with the government’s vision of ease of doing business.

Step-by-Step Process for Filing a Revision Application 

If you are an importer or exporter looking to revise your customs entries, follow these steps:

Step 1: Prepare Your Application

Determine whether you need to file a revision of entries or a revision of entries cum refund.
Gather all supporting documents required for the application.

Step 2: File the Application 

Log in to the common portal and select the appropriate application type.
Upload supporting documents and affix your digital signature.
Submit the application electronically.

Step 3: Payment

Pay any applicable duty and interest voluntarily against the Acknowledgement Receipt Number (ARN) generated by the portal.

Step 4: Verification 

The application will undergo self-assessment and may be selected for verification based on risk evaluation criteria.
If selected for verification, the proper officer may request additional documents or information.

Step 5: Refund Processing

If the revision results in a refund claim, the revised entry will automatically be treated as a refund application.
The proper officer will verify the refund claim and issue an acknowledgment within ten working days.

Step 6: Completion

Once verification and reassessment are complete, a statement of revised entry will be generated and made available electronically to the importer/exporter.

Benefits of the Regulations

The Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, offer several advantages to importers and exporters:

Encourages Compliance: Provides a mechanism for businesses to voluntarily correct errors without facing severe penalties.
Simplified Refund Process: Refund claims are integrated into the revision process, reducing administrative burden.
Transparency and Efficiency: The electronic application system ensures a streamlined and traceable process.

Risk-Based Verification: Focused verification reduces unnecessary delays and ensures faster processing.

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.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

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

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