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Taxation Central Ministry of Finance Customs Act, 1962

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

30-Oct-2025 | No. 70/2025-Customs (N.T.)

CBIC (Custom) has issued Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 effective from 1st Nov, 2025.

Key highlights of these regulations:
- The new mechanism allows importers, exporters, to voluntarily correct or revise self-assessed entries post-clearance in a transparent and simplified manner. Revisions can be made with or without refund claims.
- Applications must be filed electronically at the Customs port where the duty was originally paid.
- All revised entries will undergo risk-based verification by Customs officers.
- In cases of delayed refunds, interest will be payable from the date of submission of a complete electronic application, duly acknowledged by the Proper Officer, until the refund is sanctioned.

For more information, kindly refer to the attached document.

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