Electronic revision of customs entries: acceptance and payment trigger deemed self assessment and issuance of a revised entry reference. Regulation 4 requires filing an electronic application or application cum refund on the common portal with a digital signature. The application is deemed made and self assessed when entries are accepted and an Acknowledgement Receipt Number is generated, duty and applicable interest are paid voluntarily against that ARN on the portal, and a Revised Entry Reference is issued. For revision with refund claims, the ARN generation date is treated as the date of the refund claim.