Customs Voluntary Revision of Entries Post Clearance Regulations 2025

Last updated: 03 November 2025

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The Central Board of Indirect Taxes and Customs has issued new regulations regarding the voluntary revision of entries after clearance. These regulations, effective from 1st November 2025, clarify that revisions will not be permitted if a benefit under an instrument-based scheme or specific customs notification is already availed and needs reversal, provided a different reversal procedure is already in place. This aims to streamline the process for certain trade benefits.

NOTIFICATION
New Delhi, the 30th October, 2025
No. 71/2025-Customs (N.T.)

S.O. 4942(E).— In exercise of the powers conferred by clause (c) of sub-section (5) of section 18A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs specifies hereby that no revision of entry shall be made for the cases where any benefit under instrument-based scheme notified under the Foreign Trade(Development and Regulation) Act, 1992 (22 of 1992) or any notification issued under sub-section (1) of section 25 of the Customs Act, 1962 or any regulation made thereunder or the Customs Tariff Act, 1975 (51 of 1975), is already availed and the same is to be reversed, but, a different procedure for reversal of benefits is already provided in such notification or under such regulation.

2. This notification shall come into force with effect from 1st November, 2025.

[F. No. 450/40/2025-Cus IV]
INDRAJIT PANDA, Under Secy

FAQ :

These regulations, effective from 1st November 2025, specify conditions under which a revision of entries post-clearance will not be allowed.

The regulations come into force on 1st November 2025.

A revision will not be permitted if a benefit under an instrument-based scheme or a specific customs notification has been availed and needs reversal, and a different procedure for reversal is already provided in that notification or regulation.

The regulations cover benefits availed under instrument-based schemes notified under the Foreign Trade (Development and Regulation) Act, 1992, or any notification issued under sub-section (1) of section 25 of the Customs Act, 1962, or the Customs Tariff Act, 1975.