Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025
The Central Board of Indirect Taxes and Customs [CBIC] has issued the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, exercising powers under sub-section (1) of section 157 and sub-section (1) of Section 18A of the Customs Act, 1962, with effect from 1st November 2025. These Regulations establish a comprehensive framework governing the manner, conditions, and procedural requirements for revision of entries made in bills of entry, shipping bills, or bills of export after clearance of goods.
