Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025.

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.... Revision of Entries Post Clearance) Regulations, 2025. (2) They shall come into force on 1st November 2025. 2. Definitions. - (1) In these regulations, unless the context otherwise requires,- (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "authorised person" means an importer or exporter or the Customs Broker under the Customs Brokers Licensing Regulations, 2018 and includes an employee of the Customs Broker who has been issued a photo identity card in Form G under those regulations or any other regulation dealing with the similar matters; (c) "electronic application for revision of entries" means electronic application filed on common portal, including its electronic record as defined in cla....

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.... entries already made during the clearance subject to following conditions, namely:- (a) the electronic application shall be filed at the port where the duty of customs was paid; (b) the electronic application shall contain only those entries for revision, which were earlier made under one bill of entry or shipping bill, bill of export or entry made under regulations made under section 84 of the Act during the clearance; (c) the fee is paid in accordance with the Levy of Document Fees Regulations, 1970; 4. Manner of revision of entries through electronic application.- (1) Where importer or exporter intends to revise one or more entries, subject to conditions specified in regulation 3, he or the authorised perso....

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....uation through appropriate selection criteria. (2) The proper officer, for verification under sub-regulation (1), may require the authorised person to produce any document or information, whereby the duty leviable on the imported goods or export goods as the case may be, or nature of revision in the electronic application can be ascertained, and there upon the authorised person shall produce such document or furnish such information. (3) Where any document or information is required for verification of revised entries made under electronic application for revised entries cum refund, claim under regulation 4 shall be sought within ten working days from the date of generation of Revised Entry Reference. (4) The application for refund....