Guidelines regarding Revision of Entries Post Clearance under section 18A of the Customs Act, 1962

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....s Act, 1962-reg Madam/Sir, Attention is invited to the provisions under Section 18A, inserted vide the Section 93 Finance Act, 2025 providing a facility of revision of entry(ies) already made in relation to the goods, after customs clearance has been given, in a manner as prescribed. Attention is also invited to the para 132 of the Budget speech 2025 by the Hon'ble Finance Minister as below,- "I propose to introduce a new provision that will enable importers or exporters, after clearance of goods, to voluntarily declare material facts and pay duty with interest but without penalty. This will incentivise voluntary compliance. However, this will not apply in cases where department has already initiated audit or investigation proceedin....

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....ereby 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. viii. Where it is found on verification, the self-assessment has not been done correctly, the proper officer may, without prejudice to any other action taken under the Act, re-assess the duty leviable on such goods by passing a speaking order following the principles of natural justice as specified in sub-regulation (5) of regulation 5 of the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 .. ix. There may be some cases where, refund will arise due to the revision of the entry. The revised entry itself would be treated as an application for refund obviating the....

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....so transmitted to the other agencies to whom the entry was earlier transmitted. 3. Also, since revision of entry involves verification and re-assessment of entry that was already made earlier, the Board vide Notification 68/2025-Customs (N.T.) dated 30.10.2025 has designated Deputy/Assistant Commissioner of Customs as the proper officer for sub-section (4) of Section 18A. 4. As provided in the sub-section (5) of section 18A, it is emphasised that the revision of entry(ies) under Section 18A is not allowed for cases where customs audits, searches, seizures, or investigations are already initiated and intimated to the concerned, as well as cases where reassessment of duty have been done under Sections 17 or assessed the duty under Section 1....

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....he steps to be taken for filing of revision application will be issued by DG Systems. Any technical issues being faced while filing an application for revision of entry(ies) may be immediately communicated to DG Systems. 8. This circular may be given wide publicity by issue of suitable Trade Notice/Public Notice. All stakeholders under your jurisdiction may be instructed suitably and officers may also be sensitized of these changes. Any difficulty faced by stakeholders may be brought to notice of the Board. 9. Hindi version follows. Yours faithfully, (Indrajit Panda) Under Secretary (Customs IV) Annexure I Declaration (To be signed by an importer) I/ We declare that: there are no cases where any audit under Chapter XIIA or search....