Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. - 70/2025 - Customs - Non Tariff

Voluntary revision of customs entries allows electronic self-assessment, risk-based verification, and refund claims via the common portal.

Regulations create a regime for voluntary revision of customs entries via an electronic application on the common portal, subject to port-specific filing, revision limited to entries from the same original bill, fee payment, and distinction between applications with or without refund claims; applications are self-assessed upon system acceptance, Acknowledgement Receipt Number generation and payment where applicable; risk-based verification allows the proper officer to require documents, re-assess duties by speaking order, and order refunds if due; documents must be retained five years and contraventions attract statutory penalty.