New customs post-clearance revision process for entries: recent rule change that you cannot miss

The Central Board of Indirect Taxes and Customs (CBIC) introduced the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 under Section 18A of the Customs Act, enabling importers/exporters and customs brokers to voluntarily correct entries in bills of entry, shipping bills or export bills after clearance via a digital portal (effective 1 Nov 2025). Key features: online application, payment of duty + interest (where applicable) without penalty, eligibility restrictions (e.g., no revision if a search/ seizure is initiated). The reform aims to boost voluntary compliance and reduce burden of retrospective corrections. Companies should update internal processes for documentation, digital submission and timelines.