{"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 & Compliance Guidelines"},"content":{"rendered":"
\n

On 30-10-2025, the Central Board of Indirect Taxes and Customs<\/span> notified the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025<\/span> to facilitate 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

Key Points:<\/h3>\n
    \n
  1. \n

    The Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025<\/span> comes under the ambit of Customs Act, 1962<\/a><\/span>.<\/p>\n<\/li>\n

  2. \n

    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

      \n
    • \n

      Application should be filed at the port where the duty of customs was paid;<\/p>\n<\/li>\n

    • \n

      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

    • \n

      The fee paid will be in accordance with the Levy of Document Fees Regulations, 1970.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

    • \n

      If any importer\/ exporter intends to revise one or more entries, he will have to make:<\/p>\n

        \n
      • \n

        An electronic application for revision of entries;<\/p>\n<\/li>\n

      • \n

        An application for revision of entries cum refund.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

      • \n

        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

      • \n

        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":"

        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":"\nCustoms (Voluntary Revision of Entries Post Clearance) Regulations, 2025 | SCC Times<\/title>\n<meta name=\"description\" content=\"CBIC notifies Customs (Voluntary Revision of 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The CBIC has amended the Customs Brokers Licensing Regulations, 2018 in the following manner: \u00a0 Insertion of Regulation 8A, Surrender of License: A Licensee may surrender the license\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":246844,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/09\/customs-verification-of-identity-and-compliance-regulations-2021\/","url_meta":{"origin":365509,"position":2},"title":"Customs (Verification of Identity and Compliance) Regulations, 2021","author":"Prachi Bhardwaj","date":"April 9, 2021","format":false,"excerpt":"On April 5, 2021, the Central Board of Indirect Taxes and Customs (CBIC) has notified the Customs (Verification of Identity and Compliance) Regulations,2021, which shall be applicable to Importers, Exporters and custom brokers newly engaged in import or export activity. As per the new Regulations, the Commissioner of Customs may\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/customsVALUATION.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/customsVALUATION.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/customsVALUATION.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/customsVALUATION.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/customsVALUATION.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":209657,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/07\/cbic-makes-regulations-to-amend-customs-brokers-licensing-regulations-2018\/","url_meta":{"origin":365509,"position":3},"title":"MoF | CBIC makes regulations to amend Customs Brokers Licensing Regulations, 2018","author":"Bhumika Indulia","date":"February 7, 2019","format":false,"excerpt":"Customs Brokers Licensing (Amendment) Regulations, 2019","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":271482,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/10\/aircraft-operators-to-share-international-passenger-data-with-national-customs-targeting-centre-passenger-vide-passenger-name-record-information-regulations-2022\/","url_meta":{"origin":365509,"position":4},"title":"Aircraft Operators to share international passenger data with National Customs Targeting Centre-Passenger vide Passenger Name Record Information Regulations, 2022","author":"Bhumika Indulia","date":"August 10, 2022","format":false,"excerpt":"On 08-08-2022, the Central Board of Indirect Taxes and Customs has published the Passenger Name Record Information Regulations, 2022 which deals with collection of data of international passenger from aircraft operators for risk analysis for the purpose of prevention, detection, investigation and prosecution of offences. Key points: National Customs Targeting\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBIC","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":374769,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/05\/customs-baggage-regulations-2026-key-rules\/","url_meta":{"origin":365509,"position":5},"title":"Customs Baggage (Declaration and Processing) Regulations 2026: Key Rules Explained","author":"Kriti","date":"February 5, 2026","format":false,"excerpt":"The new rules streamline procedures for declaring accompanied and unaccompanied baggage, temporary import or re-import of personal items, baggage examination, transit between customs stations, and custody or disposal of detained goods.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Customs Baggage Regulations 2026","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Customs-Baggage-Regulations-2026.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Customs-Baggage-Regulations-2026.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Customs-Baggage-Regulations-2026.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Customs-Baggage-Regulations-2026.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/365509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67515"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=365509"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/365509\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/365512"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=365509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=365509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=365509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}