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<h1>New Export Entry Regulations 2025 enable electronic post-export amendments under Section 149 with Commissioner approval requirements</h1> The customs authority implements Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025, superseding 2022 regulations. The new regulations facilitate electronic processing of post-export amendments under Section 149 of Customs Act, 1962, including provisional assessments and retransmission to relevant agencies. Specific fields including port of loading, destination country, invoice value, and goods description require Additional/Joint Commissioner approval for amendments. The regulations establish a one-year time limit for conversion from clearance date, with specific timelines for different filing periods. Conditions include fulfilling scheme requirements, reversing previous benefits, compliance with regulations, and no ongoing investigations. Exporters must submit complete applications with supporting documentation and declarations confirming eligibility criteria compliance.