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

Regulation 4 Manner of revision of entries through electronic application

(1) Where importer or exporter intends to revise one or more entries, subject to conditions specified in regulation 3, he or the authorised person shall make -

(a) an electronic application for revision of entries; or

(b) an application for revision of entries cum refund

as the case may be, along with the supporting documents, himself or through the authorised person by affixing his digital signature and enter them on the common portal.

Explanation.- For the purposes of this regulation, "digital signature" shall have the meaning assigned to it in the Information Technology Act, 2000 (21 of 2000);

(2) Electronic application is deemed to be made and self-assessed when –

(a) the entries in the electronic application are successfully accepted in the customs automated system and the Acknowledgement Receipt Number is generated by the common portal; and

(b) duty, if any leviable along with interest as applicable under section 28AA of the Act is paid voluntarily in the common portal against the Acknowledgement Receipt Number; and

(c) Revised Entry Reference is generated by the customs automated system.

(5) In case of the electronic application for revision of entries cum refund claim, the date of generation of Acknowledgement Receipt Number in terms of clause (a) of sub-regulation (2) shall be deemed to the date of claim for refund under section 27 of the Act.