Section 18A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 18A lets an importer or exporter revise an entry already made, after the goods have been cleared, and self-assess the duty on the revised entry. If more duty turns out to be payable it may be paid voluntarily with interest; if less, the revised entry is treated as a refund claim. This section was inserted by the Finance Act, 2025 (7 of 2025), section 93.
After clearance, the importer or exporter may revise an entry in the form, manner, time and conditions as may be prescribed, and must self-assess the duty. Extra duty may be paid voluntarily with interest under section 28AA; duty paid in excess makes the revised entry a deemed refund claim under section 27. The proper officer may verify (risk-selected cases) and re-assess if self-assessment is not done correctly. No revision is allowed in the three kinds of case in sub-section (5).
What this article is based on. The principal text used for this series is the CBIC copy of the Customs Act, 1962 last updated on 30 March 2022. Section 18A is not in that copy. It was inserted by the Finance Act, 2025 (No. 7 of 2025), which received the assent of the President on 29th March, 2025, and this article is written from the printed text of that Finance Act's section 93. The clause prints no commencement date of its own. The procedure under it is in the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 (Notification No. 70/2025-Customs (N.T.)), in force from 1 November 2025, which are summarised below with the related Notifications No. 68/2025, 69/2025 and 71/2025-Customs (N.T.). Later changes to the section, if any, should also be checked before acting.
Where section 18A fits
Section 18A sits straight after section 18 and is headed "Voluntary revision of entry, post clearance." It is a facility for correcting an entry after goods have left customs control. It works alongside several other provisions that it names: section 149 (amendment of documents), section 28AA (interest), section 27 (refund), sections 17 and 18 (assessment and provisional assessment), section 84, Chapter XIIA (audit) and Chapter XIII (search, seizure and summons).
For the assessment scheme that precedes it, see our article on section 17: self-assessment, verification and re-assessment. For amendment of documents, see our article on section 149.
If your business does not yet have its customs electronic filing access in place, our ICEGATE registration service can help with that first step.
Sub-section (1): the right to revise
The importer or exporter of the goods, after the clearance, "may revise an entry already made in relation to the goods", in such form and manner, within such time and subject to such conditions as may be prescribed. The section opens with "Notwithstanding anything contained in section 149".
Four points follow from the words.
- Who. The importer or exporter of the goods. The sub-section gives the right to them, not to a customs broker as such.
- When. After the clearance. The section is about entries already cleared.
- What. An entry "already made in relation to the goods".
- How and by when. The form, manner, time and conditions are left to be prescribed. The 2025 Regulations set the form and manner (an electronic application on the common portal) and the conditions; see "The 2025 Regulations" below. As read, they print no separate time limit for filing the application.
The words "notwithstanding anything contained in section 149" show that section 18A operates apart from the general power to amend documents. The section does not say that section 149 stops applying in cases outside section 18A.
Sub-section (2): self-assessment
On revising the entry under sub-section (1), the importer or exporter "shall self-assess the duty". The word is "shall", so self-assessment is not optional once the entry is revised. The sub-section does not state the method; the provisions on assessment elsewhere in the Act and in the rules apply.
Sub-section (3): the two outcomes
| Result of the revised entry and self-assessment | What the section says |
|---|---|
| (a) Any duty short-levied, not levied, short-paid or not paid | It "may be paid voluntarily by the importer or exporter of such goods along with the interest under section 28AA" |
| (b) Duty paid in excess of that payable, or the whole of the duty paid, requiring refund | "Such revised entry shall be deemed to be a claim for refund under section 27" |
Under (a) the payment is voluntary and carries interest under section 28AA. For how that interest works, see our article on section 28AA. The Finance Act, 2025 also inserted a clause (ba) in Explanation 1 of section 28, which treats the date of payment of duty or interest under section 18A(3)(a) as a relevant date; see our article on section 28.
Under (b) the revised entry is deemed a refund claim under section 27, so no separate application is needed on the face of the section. The Finance Act, 2025 also added an Explanation 2 to section 27(1), which says that the period of limitation of one year for a claim of refund under section 18A(3)(b) or for amendment of documents under section 149 is computed from the date of payment of such duty or interest. See our article on section 27.
Sub-section (4): what the proper officer may do
| Clause | Power |
|---|---|
| (a) | Verify the revised entry and self-assessment "in cases selected primarily on the basis of risk evaluation through appropriate selection criteria" |
| (b) | Re-assess the duty leviable on such goods "in cases where the self-assessment under sub-section (2) is not done correctly" |
Verification is limited to cases selected primarily on a risk basis. Re-assessment is tied to an incorrect self-assessment. Neither clause sets out a procedure; see section 17 above for the general scheme.
Sub-section (5): where no revision may be made
| Clause | Excluded case |
|---|---|
| (a) | Cases where any audit under Chapter XIIA or search, seizure or summons under Chapter XIII has been initiated and intimated to the importer or the exporter concerned |
| (b) | Cases requiring refund where the proper officer has re-assessed the duty under section 17, or assessed the duty under section 18 or under section 84 |
| (c) | Any other case which the Board may specify by notification in the Official Gazette |
Clause (a) has two parts joined by "and": the audit, search, seizure or summons must have been initiated and intimated to the importer or exporter. Clause (b) is limited to refund cases, so it blocks a revision that would produce a refund after a re-assessment under section 17 or an assessment under section 18 or section 84. Clause (c) leaves further exclusions to a Board notification. Notification No. 71/2025-Customs (N.T.), in force from 1 November 2025, specifies one: no revision may be made where a benefit under an instrument-based scheme under the Foreign Trade (Development and Regulation) Act, 1992, or under a section 25(1) notification, a regulation or the Customs Tariff Act, 1975, has already been availed and is to be reversed, but a different procedure for that reversal is already provided in the notification or regulation. For the audit chapter see our article on section 99A, and for provisional assessment see section 18.
Example 1 (extra duty). Brightline Imports Pvt Ltd clears a consignment and later finds that its self-assessment understated the duty. It revises the entry as the rules prescribe, self-assesses, and pays the extra duty voluntarily along with interest under section 28AA, under sub-section (3)(a).
Example 2 (refund). Coastal Textile Exports Pvt Ltd finds that duty on an earlier entry was paid in excess. It revises the entry and self-assesses. Under sub-section (3)(b), the revised entry is deemed a claim for refund under section 27.
Example 3 (excluded). A customs audit under Chapter XIIA has been initiated and intimated to Harbour Trading Pvt Ltd. Under sub-section (5)(a), no revision of entry may be made under section 18A in that case.
The 2025 Regulations
The Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 were made by the Board under section 157(1) and section 18A(1) and came into force on 1 November 2025.
| Point | Regulation | What it says |
|---|---|---|
| Who files | 2(1)(b), 4(1) | The importer or exporter, or an "authorised person": the importer, exporter or a Customs Broker (including a Form G card-holding employee), with a digital signature |
| Two kinds of application | 2(1)(c), (d) | An "electronic application for revision of entries", or one "cum refund" where at least one revised entry results in a refund claim under section 27 |
| Conditions | 3 | Filed at the port where the duty was paid; covers entries of only one bill of entry, shipping bill, bill of export or section 84 entry; fee paid under the Levy of Fees (Customs Documents) Regulations, 1970 |
| Fee | 69/2025-Customs (N.T.) | Rs. 1000 for an electronic application under these Regulations (new item (xi) in regulation 3 of the 1970 Regulations) |
| When the application is made | 4(2) | When the entries are accepted and an Acknowledgement Receipt Number is generated, any duty and section 28AA interest is paid on the portal, and a Revised Entry Reference is generated |
| Refund claim date | 4(5) as printed | The date of the Acknowledgement Receipt Number is the date of the section 27 refund claim |
| Verification | 5 | Risk-based; documents for a cum-refund application are to be sought within ten working days of the Revised Entry Reference; acknowledgement of a complete refund application within ten working days; re-assessment by speaking order |
| Records | 6 | Kept for five years from the date of revision |
| Proper officer | 68/2025-Customs (N.T.) | Section 18A is added to the table of functions in Notification No. 26/2022-Customs (N.T.) |
What section 18A does not say
- It does not itself state the time limit, form or conditions for revising; the words are "as may be prescribed", and the 2025 Regulations supply the form, manner and conditions.
- It does not say what the interest rate is; that comes from section 28AA and its notification.
- It does not say how the risk selection under sub-section (4)(a) is done.
- It does not name any other exclusion beyond (a), (b) and what the Board notifies under (c).
Practical points
- Use the 2025 Regulations. File the electronic application on the common portal at the port where the duty was paid, one bill of entry or shipping bill per application, with the Rs. 1000 fee.
- Self-assess carefully. Under sub-section (4)(b) the officer may re-assess if self-assessment is not done correctly.
- Pay interest with extra duty. Sub-section (3)(a) ties voluntary payment to interest under section 28AA.
- For refunds, note the limitation. Section 27(1) Explanation 2, added by the same Finance Act, counts the one year from the date of payment of the duty or interest.
- Look for the excluded cases. Initiated and intimated audit or search, seizure or summons, and re-assessed or assessed refund cases, are shut out.
Need help revising a cleared entry?
A revision after clearance involves a fresh self-assessment and, often, interest or a refund claim. Our team can help you organise your records and your customs filing access. See our ICEGATE registration page.
Key takeaways
- Section 18A was inserted by the Finance Act, 2025 (7 of 2025), section 93, and is not in the CBIC copy of 30 March 2022.
- After clearance, the importer or exporter may revise an entry in the prescribed form and manner, within the prescribed time and subject to prescribed conditions, and must self-assess the duty.
- Extra duty may be paid voluntarily with interest under section 28AA; excess duty makes the revised entry a deemed refund claim under section 27.
- The proper officer may verify in risk-selected cases and re-assess if self-assessment is not done correctly.
- No revision is allowed where an audit, search, seizure or summons has been initiated and intimated, in certain refund cases after assessment, or in cases the Board specifies by notification.
- The procedure is in the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, in force from 1 November 2025, with a fee of Rs. 1000 per electronic application.
Read next
- Section 17: self-assessment, verification and re-assessment of duty
- Section 18: provisional assessment of duty
- Section 149: amendment of bill of entry and shipping bill
- Section 28AA: interest on delayed payment of duty
Disclaimer: Section 18A was inserted by the Finance Act, 2025 (7 of 2025) and is written here from the gazette text of that Act; it is not in the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022, as consulted on 2 October 2026. The Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 and Notifications No. 68/2025, 69/2025 and 71/2025-Customs (N.T.) are added from their notified texts, as consulted on 3 October 2026; any later changes should be checked. This article is general information, not legal advice; check the official text before acting.