Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025

Regulation 2 Definitions.

 (1) In these regulations, unless the context otherwise requires,-

(a) "Act" means the Customs Act, 1962 (52 of 1962);

(b) "authorised person" means an importer or exporter or the Customs Broker under the Customs Brokers Licensing Regulations, 2018 and includes an employee of the Customs Broker who has been issued a photo identity card in Form G under those regulations or any other regulation dealing with the similar matters;

(c) “electronic application for revision of entries” means electronic application filed on common portal, including its electronic record as defined in clause (t) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000), or print outs, for revision of entries under section 18A of the Act, but not containing any entries resulting in claim for refund of duties under Section 27 of the Act;

(d) “electronic application for revision of entries cum refund” means electronic application filed on common portal, including its electronic record as defined in clause (t) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000), or print outs, for revision of entries under Section 18A of the Act, and containing at least one entry which results in the claim for the refund of duties under Section 27 of the Act;

(e) “revised entry” means any revision made in accordance with section 18A of the Act to the entry made in the bill of entry, shipping bill or bill of export, or the entry made under regulations made under section 84 of the Act;

(f) "supporting documents" means the documents in the electronic form or otherwise, which are relevant to the assessment of the imported or exported goods under sections 17, 46 and 50 of the Act.

(2) The words and expressions used herein and not defined in these regulations but defined in the Act shall have the same meanings respectively assigned to them in the Act.