The Central Board of Indirect Taxes and Customs (CBIC) has introduced a new online facility on the ICEGATE portal, enabling importers to revise their Bills of Entry even after clearance. This change, stemming from Section 18A of the Customs Act, 1962, aims to simplify voluntary compliance and reduce legal disputes. Importers can now submit requests for amendments, deletions, or additions directly online, with requests subject to Risk Management System (RMS) evaluation and potential officer approval, especially for refund claims.
The Central Board of Indirect Taxes and Customs (CBIC) has operationalised a new online module in ICES allowing voluntary revision of Bills of Entry (BoE) even after Out of Charge. The move follows the introduction of Section 18A of the Customs Act, 1962, aimed at reducing litigation and encouraging
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FAQ :
CBIC has launched an online module on the ICEGATE portal allowing importers to voluntarily revise their Bills of Entry after they have been cleared ('Out of Charge').
This post-clearance revision is possible under the newly introduced Section 18A of the Customs Act, 1962.
Importers can request amendments of records (Code 'A'), deletion of records (Code 'D'), and addition of records (Code 'S') to their Bills of Entry.
Requests are routed through the National Customs Targeting Centre's Risk Management System (RMS) for evaluation, which may lead to automatic approval or require officer assessment.
Any revision that leads to a refund claim will be compulsorily examined by a Customs officer to ensure revenue protection.
Importers facing issues can contact icegatehelpdesk@icegate.gov.in, and officers can reach out to saksham.seva@icegate.gov.in for technical support.