CBIC issues guidelines regarding Revision of Entries post Clearance under section 18A of the Customs Act 1962
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.
Accordingly, CBIC has notified Customs (Voluntary revision of entries Post clearance) Regulations, 2025 vide Notification 70/2025-Customs (N.T.) dated 30.10.2025. CBIC has further issued Circular No. 26/2025-Customs dated 31/10/2025.
The salient features of the regulations are as follows:
1. The importer or exporter or any authorised person may file an electronic application for revised entry or revised entry cum refund (in case at least one entry in such application has refund claim).
2. The electronic application is to be filed at the port where duty of customs was paid and contain only those entries for revision which were made under one bill of entry or shipping bill, bill of export or entry under section 84 during clearance.
3. The entries in the electronic application are successfully accepted in the customs automated system and the Acknowledgement Receipt Number is generated by the common portal.
4. Duty, if any leviable, along with the interest may be paid against the Acknowledgement Reference Number (ARN).
5. A Revised Entry Reference is generated by the customs automated system after payment of duty along with interest wherever applicable.
6. The revision application shall be dealt with a self assessment approach. Based on the treatment assigned by the RMS, the application of revision shall be routed to the proper officer for verification if not facilitated.
7. The proper officer, 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.
8. 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.
9. 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 need to file separate application for claim of refund. The refund claim shall be dealt according to provision mentioned in Section 27 of Customs, Act 1962. Date of generation of ARN shall be deemed to be date of claim of refund under section 27 of the Act.
10. In case of application for revision cum refund claim, it shall be invariably routed to proper officer for verification. The proper officer has to issue an acknowledgment within ten working days from the date of generation of Revised Entry Reference, if the application is complete in all respect.
11. The proper officer may seek additional documents for verification, if required within ten working days from the date of generation of Revised Entry Reference and issue an acknowledgment within ten working days from the date of receipt of additional documents sought.
12. Relevant date of application for the purposes of section 27A has been clarified to be the date of receipt of complete application.
13. Where the proper officer is satisfied that whole or any part of duty or interest, if any paid on such duty, paid by the importer or exporter is refundable, proper officer may make an order for refund in terms of sub-section (2) of section 27 of the Act.
14. On completion of the verification of revised entries, revised entries cum refund, and 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.
It has bene provided that 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.
Further, as provided in the sub-section (5) of section 18A, 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  18 or Section 84 of the Customs Act.  A self- declaration  as prescribed  shall be submitted by the applicant electronically.
Also, as per IGCR Rules, 2022 issued vide Notification 74/2022- Customs NT dated 09.09.2022, a provision of clearance of unutilized  or defective  goods  on voluntary payment of duty with interest has been specified. Similarly reference is further invited to Notification 26/2023-Customs (NT) dated 01.04.2023 regarding EPCG and Notification 21/2023-Customs (NT) dated 01.04.2023 regarding Advance Authorization Scheme wherein it has been mentioned that in cases where export obligation is not fulfilled the importer shall pay duty along with interest. It is seen that already different procedures for cases where obligations are not met, have been stipulated by the Board/Central Government. Therefore, so as to ensure that the existing treatment of such cases prevails, for not allowing revision of entry for such cases a Notification 71/2025-Customs (N.T.) dated 30.10.2025 has been issued by  the  Board  to exclude  such  cases  from the  purview  of  sub section (1) of section 18A of Customs Act, 1962.
The Board vide notification 69/2025-Customs (N.T.) dated 30.10.2025 has also issued Levy of Fees (Customs Documents) Amendment Regulations, 2025 prescribing a fee charge of Rs 1000/- on Electronic Application under Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025.
- ITAT deleted addition of amount borrowed for treatment of father and deposited in bank
- When income determined is below exemption limit, section 115BBE not applicable
- Guidelines on Revision of Entries post Clearance under section 18A of Customs Act
- Simplified electronic GST Registration Scheme – GSTN Advisory
- Income Tax notice by process server held invalid for non acknowledgement/endorsement
