Implementation of the Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025 - Reg.

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....Conversion in relation to Instrument-Based Scheme) Regulations, 2025, notified vide Notification No. 21/2025-Customs (N.T.) dated 03.04.2025. 2. Vide the aforesaid regulations, a functionality for post-export amendments in Shipping Bills is being implemented so as to facilitate electronic processing of amendments under Section 149 of the Customs Act, 1962, including electronic processing of provisional assessments in exports and retransmission of relevant details to the agencies concerned. 3. Considering the sensitivities of Post Export Amendments of certain details in shipping bills under section 149 of the Customs Act, 1962, the Board directs that, the fields as mentioned in the table below may be allowed to be changed only with the app....

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...., 2025' have come into force; Explanation : (i) For the Shipping Bills wherein order for clearance of goods under appropriate Sections of the Customs Act, 1962 was granted before 22.02.2022, the time limit of one year [and the corresponding extended time limits] shall be computed from 03.04.2025 i.e. date of coming into force of the 'Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025'. (ii) For the Shipping Bills wherein order for clearance of goods under appropriate Sections of the Customs Act, 1962 was granted on or after 22.02.2022 and upto and including 02.04.2025, the time limit of one year [and the corresponding extended time limits] shall be computed from the date of orde....

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.... have also been covered. 5. Section 4 of 'Export Entry (Post export conversion in relation to instrument- based scheme) Regulations, 2025' provides the conditions and restrictions for conversion of Shipping Bill. These are re-produced as under: (a) fulfilment of all conditions of the instrument based scheme to which conversion is being sought; (b) the exporter has not availed or has reversed the availed benefit of the instrument based scheme from which conversion is being sought or reversed the amount of drawback or any other benefit, in case drawback or such scheme is not admissible in the scheme to which conversion is being sought, as the case may be; (c) no condition, specified in any regulation or notification, relating t....