Customs voluntary revision of entries allows importers/exporters to amend cleared entries by paying duty and interest. The regulation allows importers, exporters or authorised persons to file an electronic voluntary revision of entries post-clearance at the port where duty was paid; the system issues an ARN on acceptance, duty and interest (if any) are payable against the ARN, and a Revised Entry Reference is generated. The process is self-assessed but subject to verification by a proper officer who may request documents, re-assess duty by a speaking order, and order refunds under section 27; refund claims arise from the revised entry itself and the ARN date is deemed the date of claim.