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of The Commissioner of Customs NS-II, JNCH issued Public Notice No. 44/2025 implementing Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025, superseding the 2022 regulations. The new regulations establish electronic processing for post-export amendments under Section 149 of the Customs Act, 1962, requiring Additional or Joint Commissioner approval for sensitive field modifications including port of loading, country of final destination, port of discharge, AD code, invoice value, HS code, goods description, and quantity. A one-year time limit applies for conversion applications from clearance date, with specific transitional provisions for entries cleared before and after implementation dates. Exporters must satisfy prescribed conditions including scheme compliance, benefit reversal, and absence of contraventions, submitting complete applications with supporting documentation to avoid deficiency memos.
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