Guidelines regarding Revision of Entries Post Clearance under section 18A of the Customs Act, 1962-reg

01-Nov-2025 , 03:08:50 pm | By CASANSAAR print

Guidelines regarding Revision of Entries Post Clearance under section 18A of the Customs Act, 1962-reg

Circular No. 26/2025-Customs

F. No.450/40/2025-CusIV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)

Room No. 229A, North Block,
New Delhi, dated the 31st October, 2025

To, All Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive) / Customs and Central Tax All Principal Commissioners / Commissioners of Customs / Customs (Preventive), All Principal Director Generals/ Director Generals under CBIC

Subject: - Guidelines regarding Revision of Entries Post Clearance under section 18A of the Customs Act, 1962-reg

Madam / Sir,

Attention is invited to the provisions 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, in a manner as prescribed

Attention is also invited to the para 132 of the Budget speech 2025 by the Hon'ble Finance Minister as below, -

"I propose to introduce a new provision that will enable importers or exporters, after clearance of goods, to voluntarily declare material facts and pay duty with interest but without penalty. This will incentivise voluntary compliance. However, this will not apply in cases where department has already initiated audit or investigation proceedings."

2. Accordingly, the Board has notified Customs (Voluntary revision of entries Post clearance) Regulations, 2025 vide notification 70/2025-Customs (N.T.) dated 30.10.2025. The salient features of the regulations are as follows:
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 a refund claim).

The electronic application is to be filed at the port where duty of customs was paid and must 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.

The entries in the electronic application must be successfully accepted in the customs automated system, and an Acknowledgement Receipt Number (ARN) must be generated by the common portal.