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

Regulation 3 Condition for revision of entries.

The authorised person shall make an electronic application under regulation 4 or regulation 5, for revision of one or more entries already made during the clearance subject to following conditions, namely:-

(a) the electronic application shall be filed at the port where the duty of customs was paid;

(b) the electronic application shall contain only those entries for revision, which were earlier made under one bill of entry or shipping bill, bill of export or entry made under regulations made under section 84 of the Act during the clearance;

(c) the fee is paid in accordance with the Levy of Document Fees Regulations, 1970;