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

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....evision of Entries Post Clearance under section 18A of the Customs 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 c....

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....cer, for verification of the revision application, 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. 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 wh....

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....d self-assessment, by way of re-assessment or otherwise, the statement of revised entry shall be generated and made available electronically to the importer or exporter, and also 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 in....

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....2025 prescribing a fee charge of Rs 1000/- on Electronic Application under Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. 7. A detailed advisory outlining the 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....