[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND
CUSTOMS)
NOTIFICATION No. 70/2025-Customs (N.T.)
New Delhi, the 30^th^ October, 2025
S.O.—(E). – In exercise of the powers conferred by sub-section (1) of section 157 and sub
Section (1) of Section 18A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect
Taxes and Customs hereby makes the following regulations, namely:-
1. Short title and commencement. – (1) These regulations may be called the Customs
(Voluntary Revision of Entries Post Clearance) Regulations, 2025.
(2) They shall come into force on 1^st^ November 2025.
2. Definitions. – (1) In these regulations, unless the context otherwise requires,-
- (a) "Act" means the Customs Act, 1962 (52 of 1962);
- (b) "authorised person" means an importer or exporter or the Customs Broker under the Customs
Brokers Licensing Regulations, 2018 and includes an employee of the Customs Broker who has
been issued a photo identity card in Form G under those regulations or any other regulation
dealing with the similar matters;
- (c) “electronic application for revision of entries” means electronic application filed on common
portal, including its electronic record as defined in clause (t) of sub-section (1) of Section 2 of
the Information Technology Act, 2000 (21 of 2000), or print outs, for revision of entries under
Section 18A of the Act, but not containing any entries resulting in claim for refund of duties
under Section 27 of the Act;
- (d) “electronic application for revision of entries cum refund” means electronic application filed
on common portal, including its electronic record as defined in clause (t) of sub-section (1) of
Section 2 of the Information Technology Act, 2000 (21 of 2000), or print outs, for revision of
entries under Section 18A of the Act, and containing at least one entry which results in the claim
for the refund of duties under Section 27 of the Act;
- (e) “revised entry” means any revision made in accordance with section 18A of the Act to the
entry made in the bill of entry, shipping bill or bill of export, or the entry made under regulations
made under section 84 of the Act;
- (f) "supporting documents" means the documents in the electronic form or otherwise, which are
relevant to the assessment of the imported or exported goods under sections 17, 46 and 50 of the
Act.
(2) The words and expressions used herein and not defined in these regulations but defined in the
Act shall have the same meanings respectively assigned to them in the Act.
3. Condition for revision of entries. – The authorised person shall make an electronic
application under regulation 4 or regulation 5, for revision of one or more entries already made
during the clearance subject to following conditions, namely:-
- (a) the electronic application shall be filed at the port where the duty of customs was paid;
- (b) the electronic application shall contain only those entries for revision, which were earlier
made under one bill of entry or shipping bill, bill of export or entry made under regulations made
under section 84 of the Act during the clearance;
- (c) the fee is paid in accordance with the Levy of Document Fees Regulations, 1970;
4. Manner of revision of entries through electronic application.- (1) Where importer or
exporter intends to revise one or more entries, subject to conditions specified in regulation 3, he
or the authorised person shall make -
- (a) an electronic application for revision of entries; or
- (b) an application for revision of entries cum refund
as the case may be, along with the supporting documents, himself or through the authorised
person by affixing his digital signature and enter them on the common portal.
Explanation.- For the purposes of this regulation, "digital signature" shall have the meaning
assigned to it in the Information Technology Act, 2000 (21 of 2000);
(2) Electronic application is deemed to be made and self-assessed when –
- (a) 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; and
- (b) duty, if any leviable along with interest as applicable under section 28AA of the Act
is paid voluntarily in the common portal against the Acknowledgement Receipt Number;
and
- (c) Revised Entry Reference is generated by the customs automated system.
(5) In case of the electronic application for revision of entries cum refund claim, the date of
generation of Acknowledgement Receipt Number in terms of clause (a) of sub-regulation (2)
shall be deemed to the date of claim for refund under section 27 of the Act.
5. Verification of revised entry: (1) The revised entries made under regulation 4 and self-assessment shall be subject to verification by the proper officer in cases selected primarily on the
basis of risk evaluation through appropriate selection criteria.
(2) The proper officer, for verification under sub-regulation (1), 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, and there upon the authorised person shall produce such document or furnish
such information.
(3) Where any document or information is required for verification of revised entries made under
electronic application for revised entries cum refund, claim under regulation 4 shall be sought
within ten working days from the date of generation of Revised Entry Reference.
(4) The application for refund claim shall be verified for its completeness by the proper officer
and if the application is found to be complete in all respects, the applicant shall be issued an
acknowledgement by the Proper Officer in the prescribed Form under the Customs Refund
Application (Form) Regulations, 1995 within ten working days of the receipt of the application.
Explanation . - For the purposes of payment of interest on delayed refunds under section 27A of
the Act, the application shall be deemed to have been received on the date on which a complete
application, as acknowledged by the proper officer, has been made, or the date of re-assessment
under sub-regulation (5), whichever is later.
(5) 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.
Provided that in cases of electronic application for revised entries cum refund, 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.
(6) On completion of the verification of revised entries 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.
6. Retention of documents relating to revised entry.- The authorised person shall retain, for a
period of five years from the date of revision of the entry, the electronic application, certificate of
revised entry and all supporting documents in original, which were used or relied upon by him in
submitting the electronic application, and shall furnish them to the proper officer in connection
with any action or proceedings under the Act or under any other law for the time being in force.
