Revision of Entries post Customs Clearance under Section 18A of the Customs Act, 1962.

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....ons also provides for manner of revision of entries through electronic application and verification of revised entry 3. Since revision of entry involves verification and re-assessment of entry that was already made earlier, the Board vide Notification No. 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 of the Customs Act, 1962. 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 Section 17 or assessed the duty under Section 18 of the Customs Act, 1962. A self-declaration as prescribed in Annexure-I to this effect shall be submitted by the applicant electronically. 5. Reference is also invited to IGCR (Import of Goods at Concessional Rate of Duty) Rules, 2022 issued vide Notification No. 74/2022-Customs (N.T) dated 09.09.2022 wherein a provision of clearance of utilized or defective goods on voluntary p....

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....sed the duty under section 17 or assessed the duty under section 18 or under section 84 is registered against M/s....... there is no other case against M/s ..... that has been booked relating to an issue specified by the Board by notification in the Official Gazette. I/We also declare that: M/s...... fulfils all necessary conditions as specified in Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, that are required to be eligible for making a voluntary revision of entry(ies) under Section 18A of the Customs Act, 1962. ============= Document 1 ICEGATE Directorate General of Systems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS Date: 15th December, 2025 Category: Customs Issued by: ICEGATE Subject: Revision of Entries post clearance under section 18A of the Customs Act,1962- regarding. Kind reference is invited to Notification Number No. 70/2025-Customs (N.T.) dated 30/10/2025 and CBIC's Circular 26/2025-Customs dated 31/10/2025 regarding voluntary revision of Entries post clearance of goods under section 18A of the Customs Act, 1962. 2. With a view to process the request of the IEC holder to voluntari....

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....ssion of Section 18A Webform 42 6. Section 18A Enquiry 43 7. Additional Features of the Section 18A Webform. 45 9. Contact Us. 50 1. Getting Started. Welcome to the user manual of ICEGATE 2.0 'Section 18A's webform functionality. The manual offers a detailed account of all the features incorporated in the functionality and explains the steps involved in filling out the Section 18A webform on the ICEGATE 2.0 portal. 2. Brief about User Manual. (a) Purpose: The user manual is designed to provide a step-by-step illustration of all the steps involved in filling out the Section 18A Webform. (b) Intended Audience: This user manual is meant for all members of the public who wish to use the online service of completing the 'Section 18A's webform on the ICEGATE 2.0 portal. It enables IEC users to electronically make the necessary amendments to the submitted BE information. 3. Overview. This document aims to capture all the steps followed while filling out the Section 18A Webform. During the process, the users will be required to provide minimal details. Once the process is completed, users are provided with a system-generat....

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.... To Timer Chalan Dameout la Da Poney Bemliest 0 slan Émillade= Tí: KVE Tube -ma Ditwiak -Int Mail 6 Trans Manageobrá Nhị DAA DOWNLAS -- Ipy SWIFT DOHNATCH ICEBATE. Hơn CNTTTHE HƯƠNG-HẢI THÀNH POITH 5.2. Challan Creation under Voluntary Payment Before submitting an amendment request under Section 18A, the user is required to generate a Challan in order to initiate the processing of the request. Please follow the steps below for creating a Challan: Step-1: For creating a Voluntary Challan, navigate to the Services widget, select E- Payment -> 'Create Voluntary Challan' link. * Mớic trpAre A CENSCHEY. N ---- - Site Tichel Management Đ Melhorhim twICIGAtt 0 Servin Chaltato Gerented @ Lametal Hinein Remittanins Lyman this Step-2: Navigate to 'Section II: Payment Details', and from the 'Purpose of Payment' dropdown menu, select the option 'Fees towards ICES BE revision under Section 18A'. Step-3: Navigate to 'Section II: Payment Details', and from the 'Document Type' dropdown menu, select th....

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....the challan, a confirmation message will appear stating: Voluntary Payment Challan details saved successfully.' Click OK to proceed for Payment. Voluntary Payment Challan details saved successfully 000€ Please note that upon clicking the OK button above, the user will be redirected to Step 8 in Section 5.3. If the user wishes to make the challan payment at a later time, they must complete all the steps outlined in Section 5.3. 5.3. Payment for Generated Challan If the user has already generated a voluntary payment challan and wants to pay later, then at a later date/time he may follow the steps outlined below to complete the payment for the generated challan. Step-1: For making a challan payment, navigate to the Services widget, select E- Payment and then click on the 'ECL Duty Payment' link. R A Dashboard Pull Duas Nek CholeraDer Turviện Rendianon 0 Step-2: Select the Voluntary Payment tab, ICEBATE. Hơn CNTTTHE HƯƠNG-HẢI THÀNH PONTA Step-3: From the Doc Type dropdown, choose the appropriate document type 'BE'. Step-4: Enter the Identification Number (BE Number) in the designat....

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....ompleting the payment, the user will select the "Section 18A" option and then click the "Save & Continue" button to proceed. - - PENGUINVINIS 50 of Entry Phase creme de bge et sa of friby' Thoresquecido Autot" 55 a Los & fomia ‘ ICEBATE. 5.4.1.Revision Type The user will now be redirected to the "Section 18A" Webform page, where a radio button group is displayed at the top of the form. This allows the user to select the desired revision type. The choices available include: 1. Revision 2. Revision with Refund 5.4.1.1 Revision This option enables the importer or agent to request modifications to the Bill of Entry (BE) without seeking any refund. MINISTRY OF FINANCE ICEGATE 0 Export Fi 5.4.1.2 Revision with Refund This option should be selected when the requested revision is anticipated to result in a refund of customs duty. Choosing this option initiates additional validation and approval workflows, including a mandatory review by the designated customs officer. ICEBATE. HÆ¡n CHTYTHE HƯƠNGHẢI THÀNH PÃ’ITH HolyPT tetom4 1909-3518-1004 वित्त मंà¤....

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.... Supporting Document 1. Invoice Details: ---. -- " PA . --- --- --- -- . $ - ------ ----- 2. Supplier Details: Sapstier Details Ruggito lugnt #: S- W ICEBATE. Hơn CNTYTHE HƯƠNGPHẢI THÀNH POITH 3. Seller Details: Seler Delses Hieris Selor Country hierw Peter Ađónusa HP Ama 4. Broker Details: Broker Oroch Proler home Breien Country home ··· - --- **** - + 5. Invoice Rates and Commercial Details: Invoice Rates and Commercial Dertors -- Severa cil income we Carry Hurri Hiện khác habe kad Bas tờ tra Lẩn Quả Nabul: 0 Pregit rudol Weighs Tantomy - 8 - Dafür lustra Owren wwwpormy Lnáling Rate Appony Costes hp De. Tương Agương Comm Name .. --- -- 4 -------- ............ Gandhians de sachant not Sain à (ostalih du ---- £ -- ----. Dibe leteset hihosim 6. Third Party Details: Thing Party Decalke thanh runy trường Thad Party Address ! Thành Polly address 3 Telpow Thành Pony Daunky thià ....

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.... Ut birwerden thươngán M SVI Loett Kommstin Volun TV8 THỊ 0 . . . ---- Peter Lesdi fier Projesi In fury Soul Fractions Componei Pirms Come which has meposeil imati Wirthe Lord fisi Provision fourvière Pour - Prothingi Palny Pon him -- 0 · ---- - T D E -.. . Prekes H. Bom-19 Chune a . --- Priskut turma cale Petercanoni 10+ Aris Giniete hostisattes Formęting Cortesi Foto Fig Omartiry An Fer ETH anol 5pm 5. Manufacture Details Marad's kare Desals No Merunlato/Probuditi Chân Tịnh Som: BonDadesPohode Mirusiat/Writer Some Address.1 Im Mondidan Pabst/ 5/ thế hànthị 1 no Meuatan/woduter tre try THOMASATURAPLACES LOURES SONO un MoboWer Ne- ton tousaire carey koune bounty harwoc covmuy .. .. Aşankhông Bảng ICEBATE. Hơn CNTTTHE NAS-SHHAI THÀNH PONTA 6. Supporting Document Supporting Donereni Hild Supporting Docurrent for IFere Zucarand1 O luksus Ts Cik tissu tribe --- map Satsarun. (men Tips Dale * Doct just be rry bass ---- Doort hosting Porty Pene- A0006Et thư....

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.... Protutam bukik vårruller * Prestations Bas Gunnery Duin of Mánu Tos lutery thịơn a done - Bạn Dị Winghy Đơn Balen thoon a tain F thomas a done = 3- Drugs and Related Items: Control Details Control Detilly Đài ťanovi Details Control Detalls: 1 O Tandrsl & HEL Cadrul MIN -* consal Locyour * Doriti Bản Den Diritvol Tral bein l == = == · T ====== H tonơi Pasut toát Corstra Bone dl Tient Contrit Uoc .. 4- Drugs and Related Items: Declaration Statements Declaration Scatrevener Ape padaratice Scarevent Declaration 1 0 octruote * ....... · Debardion Fürder Between Ges Chile a da WININ C- Other Items: If the third radio button is selected, the system will prompt the user to provide the following three details. o Info Details o Control Details o Declaration Statements Predact Type Hương a bient tess Inia Deinthe Control Detale Deriaration Statements Other Items: Info Details Pradact Type inha Betalt A And inês Detsi'n fa Delafs 1 0 -. inte Grisifer . ....

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....eroce Deseks 1 O Duhul Base ( Dabil Duaryay 00 Detch am pil sangene --- ----- -bi- .. thonni 4 dot - -- Miliwe bymean før" .. Product Detail A wwwtry/f/www/trikeer iserw Word ligne * -. BÆ°á»› vị về Wie Der Country al Qu igle 150 bott: Horas oo reply de wwwmart Peut - -.... ICEBATE .. HÆ¡n CoTYTHE HƯƠNG-HẢI THÀNH POITH THECHARLES EMLEM Quesuebayfra Gianty as par Tane tÆ°á»›ng todi fusiones Additionil Historien 1. kermonial liebe unos " Serial VÅ¡emidenn NH Acomonet touchcanon 2 avnat kÄ…unkat Dâni Phone ------ tu TÆ°Æ¡i tokkurie Tụi PER TUTTE 000Faites Ándi kimiland Sucil Pittore bortanos buumi waters socihcscon feri Munkay Ich toutcedon white An Ouncing bury ricofloecon ton banging out his trion Serial tarse chedineronel Supptar sinal NURDel WWWNHNN Sustos SAPiv scodouche HanemYou -- Fen Nerfication Ser si bunker Atomcost Dove sonocariun fi Atomit-CRO Hutcanon teral Nell'dur ----- Aggpor buy NIKON HÆ N MANE Soft/mano/2009 M/MOR bản Tand Đưá....

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....ant amendment code as shown below. 1. Delete Invoice 2. Delete Item 3. Delete Supporting Docs SActice ILA ... --- 5.4.2.3.1. Delete Invoice Once the user selects message type "D" and amendment code "Delete Invoice", they can proceed to remove the relevant values in the Section 18A Webform. The user is permitted to delete the following details: · Invoice Details 0 PENGUINHAS - Thing Forty Detsts ICEBATE. 5.4.2.3.2. Delete Item Once the user selects message type "D" and amendment code "Delete Item", they can proceed to remove the relevant values in the Section 18A Webform. The user is permitted to delete the following details: · Invoice Details · Item Details Y Y 5.4.2.3.3. Delete Supporting Docs Once the user selects message type "D" and amendment code "Delete Supporting Docs", they can proceed to remove the relevant values in the Section 18A Webform. The user is permitted to delete the following details: · Supporting Document . 3 = 0 ------- - --- 0 8 ---- ICEBATE. 5.4.3. Validate BE Details This step ensures that the Customs House Code, Bill of Entry (BE) Number, and BE D....

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....g retund whiare the proper oficar has se-onamsand to duty under section 17 at amassed the duty under section. 18 or under suction BN iz repietund noninai Mix DENSO HARYANA PRIVATE LIMITED_JECHolter E: sa Triincas have been subcać which macon Nils CENSO HARYANA, PRIVATE LIMITED_JECHeldar algoin under sub-aaction (5) of tha sacian 1BA ar any netficaciona hound Fernanda: VWe sito dachte mut: Đã thể vlonoodles und documents subroted ros son Pure and corel and kicher elite that Me DENSO HARVAHA PARTUATE LIERETED JECHolders Tills all oncessdry oandboos on apeoTed in Cultores (vuurvary Revisionof Entrios, Past Cioèrares) Regulations, 2025, that are required ta je o6gibie fu poking a eutontary avision of ondiyisi under Section 186. of tha Cuantomas Am, 1903 Naın: Tu arutile the natonik budem, gimme validate the payment statın in 22kp 1 Freden 88 Sove es Draft Sebest 5.6. Submission of Section 18A Webform Upon submission of a revision request under Section 18A, the system will generate a unique Tracking ID and display a success message stating 'Form has been submitted and same will be shared with the user on email. Indan Caatare ....

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.... and &#039;BE Date&#039; or the &#039;Reference ID&#039;, and then click the &#039;Search&#039; button. वित्त मंत्रालय MINISTRY OF FINANCE ICEGATE. ------ -- * PLA Ing.dom = 0 REPLICA-123 % -- -- - SA- Section18A Enquiry DE Na HE Duie Chur 4] or Belwerde 10 4535253 0433 Betyrvore it Search 12 DICHSON PHẤN | 21:20 PM Biết PobịẢnh: TIG AT1à 100 A 20 FINALICE -- --- - ION A MIL HHHH 0 REPLICA-123 v Delivery + Popout # Ferskont BA-Inquiry Section 15A Enquiry BE Mẹ 82 Dex Meforence K3 Chpse Al AD UN-TITE HORA125252175OVOG Thanh Upon clicking the Search button, the system will display details related to the Section 18A enquiry. 1 A 8SPUK2-123 % SectionkaA Enquiry Melerents D 0ClearAt MIRLA05252521001246V668 Ferari 14 7. Additional Features of the Section 18A Webform. (a) Preview Button: Clicking the <Preview> button will display a preview of the webform completed by the user. 17 Briterder 2021 1 00:39 PM 0 PENGUIN1555 -- .. (b) Edit Bu....