Notification No. 21/2025-Customs (N.T.), Dated 03-04-2025
The CBIC has issued Notification No. 21/2025-Customs (N.T.) dated April 3, 2025. This notification introduces the “Export Entry (Post Export Conversion in Relation to Instrument Based Scheme) Regulations, 2025,” which supersede the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2022. These regulations come into force on the date of their publication in the Official Gazette.
The notification defines key terms such as “conversion,” which refers to amending the export entry declaration to any instrument-based scheme after the export goods have been exported. It also outlines definitions for “export entry,” “instrument-based scheme,” and “jurisdictional Customs authorities.”
Exporters can apply for post-export conversion of export entries within one year from the date of clearance of goods or from the date of entry made for exports by post or courier. The jurisdictional Commissioner of Customs may extend this time limit under certain circumstances for up to six months, and the jurisdictional Chief Commissioner of Customs may further extend it in exceptional cases.
The jurisdictional Commissioner of Customs is authorized to approve the conversion based on documentary evidence and provided that all conditions of the instrument-based scheme are fulfilled. The exporter must also have not availed or reversed any benefits from the previous scheme, and no contravention or investigation related to the export must be pending.
