Customs revised entries verification requires risk-based checks, document production, timely refund processing, with re-assessment powers for errors. Regulation 5 requires risk-based verification of revised entries and self-assessments; the proper officer may require documents to ascertain duty or revision. For electronic revised-entry refund claims required documents must be produced and claims sought within ten working days of the Revised Entry Reference. The proper officer must verify completeness and acknowledge complete refund applications within ten working days; the acknowledgement date or the date of re-assessment governs interest on delayed refunds. Incorrect self-assessments may be re-assessed by speaking order and refundable duty or interest may be ordered; revised-entry statements are generated and transmitted electronically.