CUSTOMS (VOLUNTARY REVISION OF ENTRIES POST CLEARANCE) RULES, 2025

Voluntary revision

Section 149 of the Customs Act, 1962 (‘Act’ for short) provides the procedure for amending the documents filed in the course of export/import.  Section 18A was inserted vide Section 93 of Finance Act, 2025, which came into effect from 29.03.2025.  Section 18A of the Act provides that notwithstanding anything contained in section 149, the importer or exporter of the goods, after the clearance, may revise an entry already made in relation to the goods, in such form and manner.  For this purpose, the Board made Rules called as ‘Customs (Voluntary Revision of Entries Post Clearance) Rules, 2025, which came into effect from 01.11.2025.

Conditions

Rule 3 provides that the authorised person  (importer or exporter or the Customs Broker and includes an employee of the Customs Broker who has been issued a photo identity card in Form G), shall make an electronic application for revision of one or more entries already made during the clearance subject to the following conditions-

• the electronic application shall be filed at the port where the duty of customs was paid;
• the electronic application shall contain only those entries for revision, which were earlier made under on Bill of Entry or shipping bill, bill of export or entry made under regulations made under Section 84 of the Act during the clearance;
• the fee is paid in accordance with the Levy of Document Fees Regulation, 1970.

Manner of revision of entries

Rule 4 provides the procedure for revision of entries.  According to this Rule, where importer or exporter intends to revise on or more entries. Subject to the conditions, mentioned above the authorised person shall make an electronic application for revision of entries or an application for revision of entries cum refund, along with the supporting documents, himself or through an authorised person by affixing the digital signature.

Self-assessment

For the importer or exporter of the goods shall self-assess the duty.  Electronic application is deemed to be made and self-assessed when-

• the entries in the electronic application are successfully accepted in the customs automated system and acknowledgement receipt number if generated by the common portal; and
• duty, if any leviable along with the interest under Section 28AA of the Act is paid voluntarily in the common portal against the Acknowledgement Receipt Number; and
• Revised Entry Reference is generated by the Customs automated system.

Verification

The revised entries made shall be subject to verification by the proper officer, on the basis of risk evaluation through appropriate selection criteria.  The Proper Officer shall require the authorised person to produce any document or information, whereby the duty leviable or the nature of revision can be ascertained.  The Authorised person, on such intimation from the Proper Officer shall produce such documents or furnish such information.

If any document or information is required for verification or revised entries made shall be sought within 10 working days from the date of generation of Revised Entry Reference. 

Acknowledgment

The application for refund claim shall be verified for its completeness by the Proper Officer.  If the application is found to be complete in all aspects the applicant shall be issued an acknowledgement within 10 working days from the date of receipt of the application.

Refund

If it is found by the Proper Officer that the self-assessment has not been done correctly, the Proper Officer may re-assess the duty leviable on such goods by passing a speaking order.    If the Proper Officer is satisfied that whole or any part of duty or interest, if any paid on such duty, paid by the importer or exporter is refundable, he may make an order for refund.

Statement of revised entry

On completion of the verification of the revised entries and self-assessment the Statement of Revised Entry shall be generated and made available to the importer/exporter electronically.  The said report is also to be transmitted to the other agencies to whom the entry was earlier transmitted.

Retention of documents

The authorised person shall retain the revised entries for 5 years from the date of revision along with the electronic application, certificate of revised entry and all supporting documents in original, which were relied upon him in submitting the application and shall furnish the same to the Proper Officer in connection with any proceedings under this Act or any other law for the time being in force.

Non applicability

No revision of entry shall be made in the following cases,-

• cases where any audit under Chapter XIIA or search, seizure or summons under Chapter XIII has been initiated and intimated to the importer or the exporter concerned;
• cases requiring refund where the proper officer has re-assessed the duty under section 17 or assessed the duty under section 18 or under section 84;
• any other case which the Board may specify by notification in the Official Gazette.

Penalty

The importer or exporter who contravenes any of the provisions of these regulations or abets such contravention shall be liable to a penalty up to Rs.2 lakhs without prejudice to any other action which may be taken under this Act or regulations made thereunder or any other law for the time being in force.