Export Entry (Post Export Conversion) Regulation under Instrument-Based Schemes, 2025 [Read Notification]

The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 21/2025-Customs (N.T.) dated April 3, 2025  introducing a new regulation titled the Export Entry (Post Export Conversion in Relation to Instrument Based Scheme) Regulations, 2025.  The new rules came into effect from the date they were published, which is April 3, 2025.

Who Can Apply for Conversion?

Any exporter who has already exported goods and wants to switch the scheme under which they filed the shipping bill can apply, as long as:

• The goods were exported under a valid shipping bill, postal or courier entry.
• They want to shift to or from an instrument-based scheme (like Advance Authorization, EPCG, etc.).

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What is the Time Limit to Apply?

Exporters must apply within 1 year from the date of clearance of goods (under Section 51 or 69 of the Customs Act), or the date of export entry (under Section 84, for post/courier).

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If this deadline is missed: The Commissioner of Customs can give an extension of up to 6 months, if valid reasons are given. If more time is needed, the Chief Commissioner can give an additional 6 months, making it a maximum of 1 year and 6 months.

Conditions to Be Met for Conversion

The conversion will only be allowed if:

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1. All conditions of the new scheme are fulfilled.
2. The exporter has not already taken benefits under the old scheme or has returned them.
3. There is no legal violation or investigation pending against the exporter.
4. The request is supported with documents that were available at the time of export.
5. The export declaration was made properly in the Customs system.
6. A conversion fee is paid, as per the 1970 fee rules.

How Will the Application Be Processed?

The application must be submitted in writing to the jurisdictional Commissioner of Customs. Once submitted, the Commissioner should try to decide within 30 days, if possible.

What Happens to Older References to 2022 Rules?

Any circular, trade notice, or instruction that earlier referred to the 2022 Regulations will now be understood to refer to the 2025 Regulations. This ensures smooth continuity and avoids confusion.

To Read the full text of the Order CLICK HERE

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