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    <title>Implementation of ICES Advisory No. 65/2025 dated 16.12.2025 – Revision of Bills of Entry post-clearance under Section 18A of the Customs Act, 1962</title>
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    <description>Voluntary post-clearance revision of Bills of Entry under Section 18A is available through the ICES module. Importers must submit requests on ICEGATE for amendment, deletion or addition of records. Requests undergo Risk Management System treatment and may be facilitated or referred to a Revision Officer, who may approve, query or reject them. Revisions resulting in refund claims are flagged for officer processing and, upon approval, automatically transferred to the Refund Officer under the existing refund workflow.</description>
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