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of <h1>Importers or exporters can seek post-clearance electronic revision of entries with digital signature and refund claim on portal</h1> An importer or exporter, or an authorised person, may seek post-clearance revision of one or more entries by submitting an electronic application or an electronic application combined with a refund claim on the common portal, signing with a digital signature. An electronic application is treated as made and self-assessed when the customs system accepts the entries and issues an Acknowledgement Receipt Number, any leviable duty plus applicable interest is paid against that number, and a Revised Entry Reference is generated. For revision-with-refund claims, the Acknowledgement Receipt Number generation date is treated as the refund claim date.
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