Newsletter/Booklets 1st Feb 2025

Budget Buzz – Voluntary Revision of Customs Entries Post Clearance: Simplifying Compliance

Authors

Rohit JainDeputy Managing Partner | Mumbai
Adarsh SomaniPartner | Mumbai
Darshan BoraPartner | Bengaluru
Mohammad Asif MansooryPartner | Mumbai

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The Union Budget 2025 proposes a significant amendment to the Customs Act, 1962, with the insertion of Section 18A. This new provision empowers importers and exporters to voluntarily revise their customs entries (bills of entry or shipping bills) post-clearance.

Read our Budget Buzz on this

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