The Ministry of Finance, via the Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 69/2025 – Customs (N.T.) on October 30, 2025, to amend the Levy of Fees (Customs Documents) Regulations, 1970. This amendment introduces a specific fee for applications related to the newly notified Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. Specifically, the amendment inserts a new entry into the fee table, establishing a charge of Rs. 1,000.00 for every “Electronic Application” filed under the post-clearance voluntary revision mechanism. The purpose of this change is to formalise the cost associated with this specific electronic regulatory service, ensuring that the necessary fee structure is in place for the new revision process introduced by the government. The amendment comes into effect immediately upon its publication in the Official Gazette.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 69/2025 – Customs (N.T.) | Dated: 30th October, 2025
S.O. 4940(E).— In exercise of the powers conferred by clause (a) of sub-section (2) of section 157 read with clause (i) of sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Levy of Fees (Customs Documents) Regulations, 1970, namely:-
1. (1) These regulations may be called the Levy of Fees (Customs Documents) Amendment Regulations, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Levy of Fees (Customs Documents) Regulations, 1970, in regulation 3, in the Table, after serial number (x) and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| “(xi) | Electronic Application under Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. | Rs. 1000.00” |
[F. No. 450/40/2025-Cus IV]
INDRAJIT PANDA, Under Secy.
Note: The principal regulation was published in the Gazette of India, Extraordinary, part II, Section 3, Sub-Section (ii), vide number S.O 4018(E), dated the 26th December, 1970 and was last amended, vide notification no 17/2021-Customs (N.T), dated the 17th February, 2021 published, vide number S.O. 719(E), dated the 17th February, 2021.
