Sanguine Logistics Pvt. Ltd is an ISO 9001:2015 Certified Integrated Logistics Solution Provider & Indian Customs House Licensed Brokerage Company. With AEO Certification confirming our compliant & secure customs clearance processes, we strive to deliver logistics solutions with transparency, efficiency & innovation.
marketing@sanguinelogistics.com
+91 90439 99950
The Central Board of Indirect Taxes and Customs (CBIC) has notified a landmark reform for importers and exporters – introducing the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, effective from 1st November 2025 (Notification No. 70/2025-Customs).
This regulation, issued under Section 18A of the Customs Act, 1962, enables trade stakeholders to voluntarily revise entries made in Bills of Entry, Shipping Bills or Bills of Export after customs clearance – a move aimed at promoting transparency and voluntary compliance.
Purpose of the Amendment
This initiative stems from the Finance Minister’s 2025 Budget announcement to encourage voluntary correction of post-clearance errors – allowing importers/exporters to declare factual discrepancies and pay duty with interest without penalty, provided no audit or investigation has commenced.
Key Provisions
- Electronic Filing:
- Applications must be filed electronically on the common portal at the port where customs duty was paid.
- Fee prescribed: ₹1,000 per application (as per Notification 69/2025-Customs).
- Types of Applications:
- Revision of Entries
- Revision of Entries cum Refund (for cases involving refund claims).
- Application Process:
- Upon submission, an Acknowledgement Receipt Number (ARN) is generated.
- Duty and interest, if any, are paid voluntarily.
- A Revised Entry Reference (RER) is generated post payment.
- Verification is conducted by Customs officers based on risk assessment.
- Refunds:
- If the revision results in a refund, the same application serves as a refund claim under Section 27 of the Act.
- The ARN generation date is treated as the date of refund claim.
- Proper officers must issue acknowledgment within 10 working days for complete applications.
- Record Retention:
- Importers/exporters must retain all supporting documents for five years from the date of revision.
- Exclusions:
The regulation does not apply to cases where:- Customs audit, investigation, or reassessment has been initiated.
- Obligations under EPCG, Advance Authorization or IGCR Rules remain unfulfilled.
- Reassessment has already been completed under Sections 17, 18 or 84.
Supporting Circular & Clarifications
CBIC’s Circular No. 26/2025-Customs provides detailed guidelines for implementation and reiterates that this mechanism supports voluntary post-clearance corrections, self-assessment and ease of doing business.
Further, Deputy/Assistant Commissioners of Customs have been designated as the proper officers for such verifications under Section 18A(4).
A dedicated digital module for filing revision applications will be introduced shortly by DG Systems and technical feedback from stakeholders is encouraged.
Conclusion
The introduction of the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 represents a major stride toward modernized, transparent and self-regulated customs processes. It empowers importers and exporters to proactively correct entries without penalty – strengthening India’s commitment to trade facilitation and compliance.