CBIC Allows Post-Clearance Digital Correction of Customs Entries Under New Regulations [Read Notification]
CBIC now allows importers and exporters to digitally correct customs entries after clearance from November 1, 2025
CBIC
CBIC
The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 70/2025-Customs (N.T.) dated October 30, 2025, announcing the implementation of the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025.
The new rules allow importers, exporters, and customs brokers to voluntarily correct errors or omissions in customs documents even after goods have been cleared, using a digital application system. Effective from November 1, 2025,
The new regulations have been framed under the powers given by Section 18A of the Customs Act, 1962, which enables post-clearance amendments to entries made in documents such as the Bill of Entry, Shipping Bill, or Bill of Export.
Under the new framework, authorized persons such as importers, exporters, or licensed customs brokers can file an electronic application through a common online portal for revising entries.
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The regulation recognizes two types of applications: a simple revision application and a revision-cum-refund application in cases where the correction results in a claim for refund of customs duty. Each application will require a fee of Rs. 1,000, as notified separately through Notification No. 69/2025-Customs (N.T.).
The electronic application must be filed at the customs port where duty was originally paid. Once the application is submitted and accepted by the customs automated system, an Acknowledgement Receipt Number (ARN) will be generated.
If any additional duty or interest is payable, it can be paid voluntarily through the same portal. A Revised Entry Reference (RER) will then be issued to confirm the accepted corrections.
The system includes a risk-based verification process where selected applications will be reviewed by customs officers to maintain accountability. Applicants are required to retain all documents related to the revision for five years from the date of correction.
The CBIC also issued Notification No. 71/2025-Customs (N.T.) clarifying that revisions will not be allowed for cases where benefits under schemes like Advance Authorization or EPCG have already been availed and separate procedures for reversal are prescribed.
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