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

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....garding the implementation of the Export Entry (Post Export 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 i....

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....on which the 'Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 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 includi....

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....iled, in the scheme from which the conversion is sought as a condition for amendment; f. All conversions of Export Entry, other than Free Shipping Bills 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....