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        Customs

        Regulation 2 - Definitions

        Customs (Voluntary Revision Of Entries Post Clearance) Regulations, 2025

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        Voluntary revision of customs entries allows electronic amendment and refund claims for importers, exporters and authorised brokers. Definitions establish terminology for voluntary post-clearance revision: authorised person includes importers, exporters and licensed customs brokers; two electronic filing types are defined - one excluding refund claims and one permitting at least one refund claim; revised entry means any amendment under Section 18A to entry records; supporting documents comprise electronic or other documents relevant to assessment under specified assessment provisions; undefined terms assume meanings from the Act.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Voluntary revision of customs entries allows electronic amendment and refund claims for importers, exporters and authorised brokers.

                          Definitions establish terminology for voluntary post-clearance revision: authorised person includes importers, exporters and licensed customs brokers; two electronic filing types are defined - one excluding refund claims and one permitting at least one refund claim; revised entry means any amendment under Section 18A to entry records; supporting documents comprise electronic or other documents relevant to assessment under specified assessment provisions; undefined terms assume meanings from the Act.


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