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 voluntary compliance
What the New Facility Allows
As per Advisory No. 65/2025 issued by the Directorate General of Systems and Data Management (DG Systems), importers can now submit requests for post-clearance revision of Bills of Entry directly on the ICEGATE portal. The system supports three types of revisions:
- Amendment of records (Code 'A')
- Deletion of records (Code 'D')
- Addition of records (Code 'S')
A detailed step-by-step advisory for filing such requests will also be made available on ICEGATE to guide the trade
RMS-Based Approval and Refund Safeguards
Once submitted, revision requests will be routed through the National Customs Targeting Centre's Risk Management System (RMS). Based on RMS evaluation, applications may be automatically facilitated or marked for officer approval. Importantly, all revisions resulting in a refund claim will be compulsorily examined by a Customs officer, ensuring revenue safeguards while allowing genuine corrections
New 'Revision Officer' Role Introduced
To streamline processing, CBIC has introduced a dedicated system role titled REV_OFF (Revision Officer). Officers assigned this role can:
- View proposed changes in the Bill of Entry
- Approve, reject, or raise queries on revision requests
- Access the final revised Bill of Entry after approval
If a revision leads to a refund, the application will automatically move to the Refund Officer under the existing refund workflow for further processing
Trade Facilitation Boost
This technology-driven reform is expected to reduce procedural delays, minimise disputes, and improve ease of doing business for importers by allowing genuine post-clearance corrections without resorting to litigation.
CBIC has advised field formations to guide trade accordingly. Importers facing issues may contact icegatehelpdesk@icegate.gov.in, while officers can reach out to saksham.seva@icegate.gov.in for technical support.
Official copy of the Advisory has been attached
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