Enhancing Export Efficiency: New Reforms in Customs Processing
In recent years, significant reforms have been implemented to streamline export processes, reducing both time and cost for exporters. Key measures include:
- Seamless credit of drawback to exporters’ accounts.
- Single registration for AD Code.
- Extension of RoDTEP benefits.
New Functionality for Post-Export Changes in Shipping Bills.
Additional features for post-export modifications to shipping bills have been added as part of the Budget Announcement to automate the remaining customs procedures. The key characteristics are as follows:
- Electronic processing of amendments under Section 149 of the Customs Act.
- Electronic processing of provisional assessments in exports.
- Re-transmission of relevant details to the concerned agencies.
The Board has stipulated that certain fields can only be altered with the Additional or Joint Commissioner of Customs’ consent, in light of the delicate nature of changing specific facts in shipping bills under Section 149 of the Customs Act, 1962.
Fields Requiring Approval for Amendments.
Shipping Bill Level |
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Invoice |
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Item |
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Regulatory Updates: Export Entry (Post-Export Conversion) Regulations, 2025
The “Shipping Bill (Post Export Conversion in Relation to Instrument-Based Scheme) Regulations, 2022” have been replaced by Notification No. 21/2025-Customs (N.T.) dated 3rd April, 2025, in response to industry comments. The following elements are included in the new “Export Entry (Post-Export Conversion in Relation to Instrument-Based Scheme) Regulations, 2025”:
- Definition of ‘Export Entry’ to encompass all types of exports under Section 2(16) of the Customs Act, 1962.
- A time limit of one year for conversion of export entries from the date of the order for clearance.
- Inclusion of entries under Section 84 of the Customs Act, 1962, allowing amendments with prescribed restrictions.
- Provision for converting drawback export entries into Instrument-Based Schemes.
- Reversal of benefits in the original scheme before amendment approval.
- Inclusion of all export entries other than Free Shipping Bills.
Implementation and Next Steps
An advisory with implementation guidance for the new legislation will be released by the Directorate General of Systems and Data Management. To effectively operate the Post EGM Module, customs officers will need training.
The Board urges exporters and stakeholders to review these changes and provide feedback. For any implementation challenges, concerns may be raised with the Board for resolution.
These changes represent a significant step toward an export system that is more technologically advanced, transparent, and efficient, which will help firms and promote easier global trade.
Notification Reference: Customs
Circular No.11/2025-Customs
03/04/2025