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of <h1>Authorised importers, exporters or licensed brokers may electronically revise post-clearance entries under section 18A; penalties under section 158(2)(ii)</h1> The regulations, effective 1 November 2025, permit authorised importers/exporters or licensed customs brokers to make electronic applications to voluntarily revise post-clearance entries under section 18A of the Customs Act, subject to filing at the port where duty was paid, revisions limited to entries from the same original bill, and payment of prescribed fees; electronic self-assessment is complete when the portal issues an acknowledgement and the duty and applicable interest are paid. Revised entries are risk-selected for verification by the proper officer, who may request supporting documents, re-assess duties, or order refunds where due. Applicants must retain original supporting documents for five years. Contraventions attract penalties under section 158(2)(ii).
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