Risk-based verification of revised customs entries permits reassessment, refund processing, and electronic transmission after completion of verification.

Revised customs entries and self-assessments may be verified through risk-based selection. The authorised person must provide documents or information required to determine duty liability or the nature of revision. Electronic revised-entry-cum-refund applications are subject to timelines for seeking verification material and acknowledging complete refund claims. Incorrect self-assessment may result in reassessment through a reasoned order following natural justice. Refunds may be ordered where duty or related interest is refundable, and the completed revised entry statement is electronically issued and transmitted to relevant agencies.

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