{"id":6626,"date":"2025-11-03T17:36:40","date_gmt":"2025-11-03T12:06:40","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6626"},"modified":"2025-11-03T17:36:40","modified_gmt":"2025-11-03T12:06:40","slug":"cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a","title":{"rendered":"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A"},"content":{"rendered":"<p><a href=\"https:\/\/www.centaxonline.com\/search?searchData=CIRCULAR%20NO.%2026%2F2025-%20Customs&amp;itemType=AP\">CIRCULAR NO. 26\/2025- Customs<\/a>, Dated 31-10-2025<\/p>\n<h2 data-start=\"287\" data-end=\"302\">1. Background<\/h2>\n<p data-start=\"304\" data-end=\"537\">The <strong data-start=\"308\" data-end=\"362\">Central Board of Indirect Taxes and Customs (CBIC)<\/strong> has issued a <strong data-start=\"376\" data-end=\"388\">circular<\/strong> providing detailed procedural guidelines for the <strong data-start=\"438\" data-end=\"461\">revision of entries<\/strong> in <em data-start=\"465\" data-end=\"481\">Bills of Entry<\/em> or <em data-start=\"485\" data-end=\"501\">Shipping Bills<\/em> after the <strong data-start=\"512\" data-end=\"534\">clearance of goods<\/strong>.<\/p>\n<p data-start=\"539\" data-end=\"828\">This clarification follows the <strong data-start=\"570\" data-end=\"598\">insertion of Section 18A<\/strong> in the <em data-start=\"606\" data-end=\"625\">Customs Act, 1962<\/em>\u2014a newly introduced provision that empowers importers and exporters to <strong data-start=\"696\" data-end=\"729\">revise entries post-clearance<\/strong>, thereby addressing long-standing challenges in amending records after goods have been released.<\/p>\n<h2 data-start=\"835\" data-end=\"867\">2. Introduction of Section 18A<\/h2>\n<p data-start=\"869\" data-end=\"1032\">The <strong data-start=\"873\" data-end=\"894\">Finance Act, 2025<\/strong> introduced <strong data-start=\"906\" data-end=\"921\">Section 18A<\/strong> to the Customs Act, 1962, creating a formal mechanism for <strong data-start=\"980\" data-end=\"1008\">post-clearance amendment<\/strong> of customs documents.<\/p>\n<p data-start=\"1034\" data-end=\"1247\">Prior to this insertion, any modification in import or export documentation after clearance was permitted only through limited administrative remedies or through adjudication, often leading to procedural delays.<\/p>\n<p data-start=\"1249\" data-end=\"1471\">With Section 18A now in force, the law explicitly provides a route for <strong data-start=\"1320\" data-end=\"1352\">correction of genuine errors<\/strong> or <strong data-start=\"1356\" data-end=\"1379\">updating of entries<\/strong> in already-assessed documents, without requiring litigation or re-assessment proceedings.<\/p>\n<h2 data-start=\"1478\" data-end=\"1532\">3. Key Feature \u2013 Revision of Entries after Clearance<\/h2>\n<p data-start=\"1534\" data-end=\"1608\">Under <strong data-start=\"1540\" data-end=\"1555\">Section 18A<\/strong>, importers or exporters can <strong data-start=\"1584\" data-end=\"1602\">revise entries<\/strong> in:<\/p>\n<ul>\n<li data-start=\"1611\" data-end=\"1646\"><strong data-start=\"1611\" data-end=\"1629\">Bills of Entry<\/strong> (imports), and<\/li>\n<li data-start=\"1649\" data-end=\"1680\"><strong data-start=\"1649\" data-end=\"1667\">Shipping Bills<\/strong> (exports),<\/li>\n<\/ul>\n<p data-start=\"1682\" data-end=\"1733\"><strong data-start=\"1682\" data-end=\"1715\">after goods have been cleared<\/strong>, provided that:<\/p>\n<ol>\n<li data-start=\"1737\" data-end=\"1852\">The revision does not impact the <strong data-start=\"1770\" data-end=\"1809\">assessment of duty or tax liability<\/strong>, unless permitted by the proper officer.<\/li>\n<li data-start=\"1856\" data-end=\"1967\">The request for revision is made <strong data-start=\"1889\" data-end=\"1925\">within the prescribed time limit<\/strong> and in the <strong data-start=\"1937\" data-end=\"1956\">manner notified<\/strong> by CBIC.<\/li>\n<li data-start=\"1971\" data-end=\"2064\">The applicant provides <strong data-start=\"1994\" data-end=\"2027\">relevant documentary evidence<\/strong> supporting the proposed amendment.<\/li>\n<\/ol>\n<p data-start=\"2066\" data-end=\"2218\">This provision aims to facilitate smoother trade compliance and ensure accuracy in data used for export incentives, refund claims, or trade analytics.<\/p>\n<h2 data-start=\"2225\" data-end=\"2261\">4. CBIC\u2019s Guidelines and Procedure<\/h2>\n<p data-start=\"2263\" data-end=\"2397\">The CBIC circular lays down a <strong data-start=\"2293\" data-end=\"2315\">structured process<\/strong> for exercising the power under Section 18A. The key procedural aspects include:<\/p>\n<h3 data-start=\"2399\" data-end=\"2433\">4.1 Eligibility and Scope<\/h3>\n<p data-start=\"2434\" data-end=\"2500\">Revisions can be sought for factual or clerical errors, such as:<\/p>\n<ul>\n<li data-start=\"2503\" data-end=\"2561\">Incorrect HS codes, unit quantities, or invoice numbers,<\/li>\n<li data-start=\"2564\" data-end=\"2616\">Typographical errors in importer\/exporter details,<\/li>\n<li data-start=\"2619\" data-end=\"2664\">Mismatch in declared values or description,<\/li>\n<li data-start=\"2667\" data-end=\"2737\">Updates required for post-shipment documentation or export benefits.<\/li>\n<\/ul>\n<h3 data-start=\"2739\" data-end=\"2771\">4.2 Application Process<\/h3>\n<ul>\n<li data-start=\"2774\" data-end=\"2878\">Applications must be filed <strong data-start=\"2801\" data-end=\"2819\">electronically<\/strong> through the <strong data-start=\"2832\" data-end=\"2850\">ICEGATE portal<\/strong> in the prescribed format.<\/li>\n<li data-start=\"2881\" data-end=\"2990\">Supporting documents, including <strong data-start=\"2913\" data-end=\"2936\">justification notes<\/strong> and <strong data-start=\"2941\" data-end=\"2959\">proof of error<\/strong>, must accompany the request.<\/li>\n<li data-start=\"2993\" data-end=\"3087\">Each request will be assigned a <strong data-start=\"3025\" data-end=\"3052\">unique reference number<\/strong> for tracking and audit purposes.<\/li>\n<\/ul>\n<h3 data-start=\"3089\" data-end=\"3120\">4.3 Approval Mechanism<\/h3>\n<ul>\n<li data-start=\"3123\" data-end=\"3234\">The <strong data-start=\"3127\" data-end=\"3145\">Proper Officer<\/strong> will examine the request and, where necessary, seek clarifications from the applicant.<\/li>\n<li data-start=\"3237\" data-end=\"3355\">If satisfied, the officer will approve the revision through the system, with a <strong data-start=\"3316\" data-end=\"3335\">recorded reason<\/strong> for transparency.<\/li>\n<li data-start=\"3358\" data-end=\"3468\">Approved revisions will automatically update the <strong data-start=\"3407\" data-end=\"3434\">customs data repository<\/strong> while maintaining audit trails.<\/li>\n<\/ul>\n<h3 data-start=\"3470\" data-end=\"3492\">4.4 Timelines<\/h3>\n<p data-start=\"3493\" data-end=\"3672\">Revisions must be sought <strong data-start=\"3518\" data-end=\"3547\">within a specified period<\/strong> from the date of clearance of goods\u2014details of which are notified separately by the CBIC or the Commissionerate concerned.<\/p>\n<h2 data-start=\"3679\" data-end=\"3709\">5. Objective of the Circular<\/h2>\n<p data-start=\"3711\" data-end=\"3773\">The primary objectives behind issuing this circular include:<\/p>\n<ul>\n<li data-start=\"3776\" data-end=\"3853\"><strong data-start=\"3776\" data-end=\"3808\">Enhancing trade facilitation<\/strong> by simplifying post-clearance corrections,<\/li>\n<li data-start=\"3856\" data-end=\"3913\"><strong data-start=\"3856\" data-end=\"3879\">Reducing litigation<\/strong> arising from minor data errors,<\/li>\n<li data-start=\"3916\" data-end=\"3990\"><strong data-start=\"3916\" data-end=\"3943\">Ensuring data integrity<\/strong> in customs systems and export reporting, and<\/li>\n<li data-start=\"3993\" data-end=\"4092\"><strong data-start=\"3993\" data-end=\"4031\">Aligning Indian customs procedures<\/strong> with international best practices under the WCO framework.<\/li>\n<\/ul>\n<h2 data-start=\"4099\" data-end=\"4119\">6. Expected Impact<\/h2>\n<p data-start=\"4121\" data-end=\"4205\">The implementation of Section 18A and CBIC\u2019s accompanying circular is expected to:<\/p>\n<ul>\n<li data-start=\"4208\" data-end=\"4260\">Enable <strong data-start=\"4215\" data-end=\"4257\">faster rectification of genuine errors<\/strong>,<\/li>\n<li data-start=\"4263\" data-end=\"4354\">Improve <strong data-start=\"4271\" data-end=\"4302\">accuracy of customs records<\/strong> used for duty credit schemes and trade analytics,<\/li>\n<li data-start=\"4357\" data-end=\"4427\">Minimise <strong data-start=\"4366\" data-end=\"4391\">administrative burden<\/strong> on both trade and department, and<\/li>\n<li data-start=\"4430\" data-end=\"4517\">Reinforce <strong data-start=\"4440\" data-end=\"4475\">transparency and accountability<\/strong> in post-clearance compliance processes.<\/li>\n<\/ul>\n<h2 data-start=\"4524\" data-end=\"4539\">7. Conclusion<\/h2>\n<p data-start=\"4541\" data-end=\"4682\">The introduction of <strong data-start=\"4561\" data-end=\"4576\">Section 18A<\/strong> and the corresponding <strong data-start=\"4599\" data-end=\"4618\">CBIC guidelines<\/strong> marks a major procedural reform in India\u2019s customs framework.<\/p>\n<p data-start=\"4684\" data-end=\"4903\">By allowing <strong data-start=\"4696\" data-end=\"4724\">post-clearance revisions<\/strong> of entries under regulated conditions, the Government has responded to long-standing demands from the trade community for <strong data-start=\"4847\" data-end=\"4875\">flexibility and fairness<\/strong> in customs documentation.<\/p>\n<p data-start=\"4905\" data-end=\"5072\">This initiative aligns with India\u2019s vision of <strong data-start=\"4951\" data-end=\"4979\">\u201cEase of Doing Business\u201d<\/strong> and supports the transition toward a <strong data-start=\"5017\" data-end=\"5069\">digitally-enabled, self-compliant customs regime<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CIRCULAR NO. 26\/2025- Customs, Dated 31-10-2025 1. Background The Central Board of&hellip;<\/p>\n","protected":false},"author":8,"featured_media":6636,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,178,47],"tags":[],"class_list":["post-6626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-customs-statutory-scope"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A<\/title>\n<meta name=\"description\" content=\"CBIC issues circular outlining procedure for voluntary revision of Bills of Entry\/Shipping Bills post-clearance under Section 18A of the Customs Act, 1962.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A\" \/>\n<meta property=\"og:description\" content=\"CBIC issues circular outlining procedure for voluntary revision of Bills of Entry\/Shipping Bills post-clearance under Section 18A of the Customs Act, 1962.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-03T12:06:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kriti Sharma\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kriti Sharma\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a\"},\"author\":{\"name\":\"Kriti Sharma\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\"},\"headline\":\"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A\",\"datePublished\":\"2025-11-03T12:06:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a\"},\"wordCount\":627,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Statutory Scope\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a\",\"name\":\"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg\",\"datePublished\":\"2025-11-03T12:06:40+00:00\",\"description\":\"CBIC issues circular outlining procedure for voluntary revision of Bills of Entry\/Shipping Bills post-clearance under Section 18A of the Customs Act, 1962.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg\",\"width\":920,\"height\":540},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\",\"name\":\"Kriti Sharma\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"caption\":\"Kriti Sharma\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/kriti\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A","description":"CBIC issues circular outlining procedure for voluntary revision of Bills of Entry\/Shipping Bills post-clearance under Section 18A of the Customs Act, 1962.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a","og_locale":"en_US","og_type":"article","og_title":"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A","og_description":"CBIC issues circular outlining procedure for voluntary revision of Bills of Entry\/Shipping Bills post-clearance under Section 18A of the Customs Act, 1962.","og_url":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-11-03T12:06:40+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg","type":"image\/jpeg"}],"author":"Kriti Sharma","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kriti Sharma","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a"},"author":{"name":"Kriti Sharma","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270"},"headline":"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A","datePublished":"2025-11-03T12:06:40+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a"},"wordCount":627,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg","articleSection":["Customs","News","Statutory Scope"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a","url":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a","name":"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg","datePublished":"2025-11-03T12:06:40+00:00","description":"CBIC issues circular outlining procedure for voluntary revision of Bills of Entry\/Shipping Bills post-clearance under Section 18A of the Customs Act, 1962.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/11\/2.-CBIC-Issues-Guidelines-for-Revision-of-Customs-Entries-Post-Clearance-u-s-18A.jpg","width":920,"height":540},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-guidelines-for-revision-of-customs-entries-post-clearance-u-s-18a#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CBIC Issues Guidelines for Revision of Customs Entries Post-Clearance u\/s 18A"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270","name":"Kriti Sharma","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","caption":"Kriti Sharma"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/kriti"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=6626"}],"version-history":[{"count":3,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6626\/revisions"}],"predecessor-version":[{"id":6637,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6626\/revisions\/6637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/6636"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=6626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=6626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=6626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}