Electronic post-clearance revision requires system acceptance, voluntary duty payment where leviable, and generation of a revised entry reference.

Post-clearance revision of customs entries is made electronically on the common portal by the importer, exporter, or authorised person, using a digitally signed application with supporting documents. The application is deemed made and self-assessed upon system acceptance and generation of an Acknowledgement Receipt Number, voluntary payment of any leviable duty and applicable interest, and generation of a Revised Entry Reference. For a revision application cum refund claim, generation of the Acknowledgement Receipt Number is treated as the refund-claim date.

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