Key Changes in Customs Rules: New Customs Entry Revision Process and Fees
The Central Board of Indirect Taxes and Customs (CBIC) has issued three notifications to amend and update the old customs notification and rules issued by the Government of India. These notifications include the revision of custom entries, new fee structures and the updated guidelines for reversing benefits under some trade schemes. Let us know about these changes one by one.
Levy of Fees (Customs Documents) Amendment Regulations, 2025
The CBIC, using the powers granted under Section 157(2)(a) read with Section 158(2)(i) of the Customs Act, 1962, is making an amendment to the Levy of Fees (Customs Documents) Regulations, 1970. As per the notification (No. 69/2025-Customs (N.T.), dated 30th October, 2025), these regulations will now be called the Levy of Fees (Customs Documents) Amendment Regulations, 2025.
A fee of Rs. 1000 has been introduced for Electronic Applications under the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. These rules are applicable from the date of their publication in the Official Gazette.
Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025
The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 70/2025-Customs (N.T.) dated October 30, 2025, to introduce the new
Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, effective from November 1, 2025.
Under the new rules, the importers, exporters or the licensed customs brokers can file an e-application through a common online portal. There are two types of applications: a simple revision application and a revision-cum-refund application. An Acknowledgement Receipt Number (ARN) will be generated upon submission and acceptance by the customs automated system.
Conditions for Revision:
- The e-application must be filed at the port where the duty was paid.
- It must only include entries from a Bill of Entry, Shipping Bill, or Export Bill.
- The fee must be paid, as per the Levy of Document Fees Regulations, 1970.
Reversal of Benefits Under Trade Schemes
The CBIC has issued another Notification No. 71/2025-Customs (N.T.), dated 30th October, 2025, clarifying that no revision of customs entries will be allowed in cases where a benefit under the instrument-based scheme notified under the Foreign Trade (Development and Regulation) Act, 1992, or Customs Tariff Act, 1975 has already been claimed, and the same is to be reversed, but the reversal of that benefit is done through the procedure outlined in the specific notification or regulation. This new rule is applicable from November 1, 2025.
