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of <h1>Regulations defining terms for voluntary post-clearance revision of customs entries under Customs Act sections 18A and 27</h1> These regulations define terms for voluntary post-clearance revision of customs entries: 'Act' refers to the Customs Act; 'authorised person' means an importer, exporter, licensed customs broker or its employee holding the required photo ID; 'electronic application for revision of entries' and 'electronic application for revision of entries cum refund' are applications filed on the common portal (or their electronic/printed records) for revisions under section 18A, the latter including at least one claim for duty refund under section 27; 'revised entry' is any amendment made under section 18A to bills of entry, shipping bills, bills of export or related regulatory entries; 'supporting documents' are relevant documents, electronic or otherwise, for assessment under specified Act provisions. Undefined terms take their meanings from the Act.
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