CBIC Issued Guidelines Regarding Revision of Entries Post Clearance Under Section 18A of the Customs Act, 1962

Issue: To implement the newly inserted Section 18A of the Customs Act, 1962, which allows importers and exporters to voluntarily revise their customs declarations (Bills of Entry or Shipping Bills) after the goods have been cleared, the CBIC issued detailed regulations and guidelines for the procedure.

Facts:

Section 18A was introduced via the Finance Act 2025 to enable importers/exporters to voluntarily declare material facts and pay duty with interest, but without penalty, provided no audit or investigation has been initiated.
The objective is to incentivize voluntary compliance and resolve discrepancies where the duty was short-paid.
The CBIC notified the Customs (Voluntary revision of entries Post clearance) Regulations, 2025.

Decision:

The CBIC issued a circular detailing the procedure for filing an electronic application for Voluntary Revision of Entries Post Clearance under Section 18A, effective from November 1, 2025.

Key TakeDowns:

Electronic Application and Self-Assessment: The importer/exporter must file an electronic application for revised entry or revised entry-cum-refund. This process is treated under a self-assessment approach.
Payment Requirement: If additional duty is leviable, it must be paid along with interest against the Acknowledgement Receipt Number (ARN) generated by the system.
Revision-cum-Refund: If the revision results in a refund claim, the revised entry itself is treated as the application for refund, eliminating the need for a separate Section 27 application.
Exclusions (No Revision Allowed): Revision under Section 18A is strictly not allowed in cases where:
1. Customs audit, searches, seizures, or investigations are already initiated and intimated to the concerned party.
2. The goods were imported under schemes (like Advance Authorisation or IGCR) where separate procedures for non-fulfillment of export obligations already exist.
Fees and Verification: A fee of ₹1000 is charged on the electronic application. Applications involving a refund claim are invariably routed to a proper officer for verification.

Source :- Circular-No-26-2025