CBIC issues rules allowing voluntary correction of Customs entries

The Central Board of Indirect Taxes and Customs (CBIC) has issued detailed regulations allowing importers and exporters to voluntarily correct entries in bills of entry or shipping bills after clearance of goods, marking a major procedural reform aimed at transparency and self-compliance.

 

Notified on October 30 and effective from November 1, the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, spell out the framework for filing post-clearance amendments, including conditions, timelines, and verification mechanisms.

 

The new system enables businesses to file an electronic application to revise entries, with or without a refund claim. Applications must be filed at the same port where duty was paid and supported with digital signatures and documents. Self-assessed applications will be considered filed once accepted by the customs automated system and an acknowledgement number is generated.

 

Revision process, verification, and refund norms

 

According to the notification, the revision process may trigger re-assessment if officials find discrepancies. Cases will be selected largely based on risk evaluation, and applicants may be asked for additional documents within ten working days where refunds are involved.

 

Where refund claims arise, interest on delayed refunds will count from the date a complete application is acknowledged. Revised entry certificates will be issued electronically and shared with other relevant agencies.

 

Importers and exporters will be required to retain related documents for five years, and violation of norms may attract penalties under Section 158(2) of the Customs Act.

 

Restrictions and fees for voluntary correction applications

 

Separately, CBIC clarified that such post-clearance revisions will not be allowed where benefits under foreign trade-linked incentive schemes have already been availed and a separate reversal mechanism exists.

 

In a parallel notification, the Board amended the Levy of Fees (Customs Documents) Regulations, 1970, to introduce a ₹1,000 fee for each electronic application filed under the new voluntary revision mechanism.

 

Move signals shift towards trust-based compliance

 

“The operationalisation of voluntary revision provision under customs marks a pivotal shift towards a trust-based customs compliance regime. By allowing online voluntary correction of entries post-clearance, the government has addressed a long-standing gap between facilitation and enforcement," said Manoj Mishra, Partner and Tax Controversy Management Leader, Grant Thornton Bharat.

 

According to him, this reform not only empowers importers and exporters to self-correct genuine errors without fear of penal proceedings but also strengthens data integrity and transparency in cross-border trade. “It reflects CBIC’s progressive approach in balancing revenue protection with ease of doing business — a step that can significantly reduce disputes and enhance confidence in India’s customs ecosystem," Mishra added.