The Central Board of Indirect Taxes and Customs (CBIC) has rolled out a set of trade facilitation reforms including a voluntary post-clearance revision mechanism for importers and exporters to strengthen data integrity and transparency in cross-border trade.
The board notified the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 on Thursday allowing businesses to self-correct errors in customs declarations after goods clearance. The regulations will come into effect from November 1.
According to the notification, the importers, exporters, or licensed customs brokers will be authorised to revise entries in bills of entry, shipping bills, or export bills post-clearance under the Customs Act. However, the applications must be filed at the port where the duty of customs was paid. The authorised persons can file the application using digital signature for revision of entries or revision of entries with refund.
The revision process may trigger a re-assessment if officials identify discrepancies. Cases will primarily be selected based on risk assessment, and applicants may be required to submit additional documents within ten working days, particularly in refund-related cases.
The operationalisation of voluntary revision provision under customs marks a pivotal shift towards a trust-based customs compliance regime, Manoj Mishra, Partner and Tax Controversy Management Leader, Grant Thornton Bharat said: “By allowing online voluntary correction of entries post-clearance, the government has addressed a long-standing gap between facilitation and enforcement. This reform not only empowers importers and exporters to self-correct genuine errors without the fear of penal proceedings but also strengthens transparency.” He further said the step can significantly reduce disputes and enhance confidence in India’s customs ecosystem.