{"id":365509,"date":"2025-11-01T14:00:28","date_gmt":"2025-11-01T08:30:28","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=365509"},"modified":"2025-11-01T13:40:55","modified_gmt":"2025-11-01T08:10:55","slug":"customs-voluntary-revision-of-entries-post-clearance-regulations-2025","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/01\/customs-voluntary-revision-of-entries-post-clearance-regulations-2025\/","title":{"rendered":"Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025- Key Provisions &amp; Compliance Guidelines"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 30-10-2025, the <span style=\"font-weight: bold;\">Central Board of Indirect Taxes and Customs<\/span> notified the <span style=\"font-weight: bold;\">Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025<\/span> to facilitate <span style=\"font-weight: bold;\">compliance<\/span> by allowing importers\/exporters to voluntarily correct or revise customs declarations after clearance without facing punitive consequences. The provisions will come into force 1-11-2025.<\/p>\n<h3>Key Points:<\/h3>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>The <span style=\"font-weight: bold;\">Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025<\/span> comes under the ambit of <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002780399\" target=\"_blank\">Customs Act, 1962<\/a><\/span>.<\/p>\n<\/li>\n<li>\n<p>The authorized person will have to make an electronic application for revision of one or more entries already made during the clearance subject to the following conditions:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Application should be filed at the port where the duty of customs was paid;<\/p>\n<\/li>\n<li>\n<p>Application should contain only those entries for revision, which were earlier made under one bill of entry or shipping bill, bill of export during the clearance;<\/p>\n<\/li>\n<li>\n<p>The fee paid will be in accordance with the Levy of Document Fees Regulations, 1970.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>If any importer\/ exporter intends to revise one or more entries, he will have to make:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>An electronic application for revision of entries;<\/p>\n<\/li>\n<li>\n<p>An application for revision of entries cum refund.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The revised entries and self-assessments will be subject to verification by proper officer in cases selected primarily on the basis of risk evaluation through appropriate selection criteria.<\/p>\n<\/li>\n<li>\n<p>In the case of retention of documents relating to revised entry, the authorized person can retain the electronic application, certificate of revised entry and all other supporting documents, for a period of 5 years from the date of revision of the entry.<\/p>\n<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">CBIC notified these Regulations allowing importers and exporters to voluntarily correct or revise customs declarations post- clearance without penalties.<\/p>\n","protected":false},"author":67515,"featured_media":365512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[30790,30789,29538,91824,91826,91825],"class_list":["post-365509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-cbic","tag-central-board-of-indirect-taxes-and-customs","tag-customs","tag-customs-regulations","tag-revision-of-entries","tag-voluntary-revision-of-customs-entries"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 | SCC Times<\/title>\n<meta name=\"description\" content=\"CBIC notifies Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, enabling importers\/exporters to correct declarations post-clearance without penalties.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/01\/customs-voluntary-revision-of-entries-post-clearance-regulations-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025- Key Provisions &amp; 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