𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗡𝗼. 𝟭𝟭/𝟮𝟬𝟮𝟱-𝗖𝘂𝘀𝘁𝗼𝗺𝘀 (𝗗𝗮𝘁𝗲𝗱 𝟬𝟯.𝟬𝟰.𝟮𝟬𝟮𝟱) Subject: Implementation of Export Entry (Post Export Conversion in relation to Instrument-Based Scheme) Regulations, 2025 📢 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. 𝗟𝗶𝗻𝗸 𝗶𝗻 𝗳𝗶𝘀𝘁 𝗰𝗼𝗺𝗺𝗲𝗻𝘁 [img:f1S97CUhY]

🧭 𝟭. 𝗕𝗮𝗰𝗸𝗴𝗿𝗼𝘂𝗻𝗱 & 𝗢𝗯𝗷𝗲𝗰𝘁𝗶𝘃𝗲 The Government has taken multiple reform measures to ease the compliance burden on exporters and reduce cost and time. 𝗞𝗲𝘆 𝗶𝗻𝗶𝘁𝗶𝗮𝘁𝗶𝘃𝗲𝘀 𝘀𝗼 𝗳𝗮𝗿: ✅ Seamless drawback credit ✅ Single AD Code registration ✅ Extension of RoDTEP benefits In line with Budget announcements and stakeholder feedback, automation of customs processes continues, now focusing on post-export conversion of shipping bills, especially under instrument-based schemes (e.g., MEIS, SEIS, RoDTEP).

⚙️ 𝟮. 𝗡𝗲𝘄 𝗙𝘂𝗻𝗰𝘁𝗶𝗼𝗻𝗮𝗹𝗶𝘁𝗶𝗲𝘀 𝗨𝗻𝗱𝗲𝗿 𝗜𝗺𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗮𝘁𝗶𝗼𝗻 𝗧𝗵𝗲 𝗳𝗼𝗹𝗹𝗼𝘄𝗶𝗻𝗴 𝗲𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗳𝗲𝗮𝘁𝘂𝗿𝗲𝘀 𝗮𝗿𝗲 𝗯𝗲𝗶𝗻𝗴 𝗶𝗺𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗲𝗱 𝘁𝗼 𝗮𝘂𝘁𝗼𝗺𝗮𝘁𝗲 𝗽𝗼𝘀𝘁-𝗲𝘅𝗽𝗼𝗿𝘁 𝗺𝗼𝗱𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀: 🔄 Amendments under Section 149, Customs Act, 1962 – electronically processed 📥 Provisional assessment in exports now handled electronically 🔁 Re-transmission of amended shipping bill data to respective partner agencies (DGFT, ICEGATE, etc.)

🔐 𝟯. 𝗦𝗲𝗻𝘀𝗶𝘁𝗶𝘃𝗲 𝗙𝗶𝗲𝗹𝗱𝘀 – 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗔𝗽𝗽𝗿𝗼𝘃𝗮𝗹 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗱 To protect revenue and maintain compliance integrity, specific fields in shipping bills are designated as sensitive, requiring approval by Additional/Joint Commissioner of Customs: Level : Field Shipping Bill: Port of Loading, Port of Discharge, Country of Final Destination Invoice: AD Code, Invoice Value Item: HS Code, Description of Goods, Quantity ⚠️ For conversion of shipping bill types (e.g., from Drawback to MEIS), approval must be taken from the Principal Commissioner/Commissioner of Customs as per existing law.

📜 𝟰. 𝗞𝗲𝘆 𝗣𝗿𝗼𝘃𝗶𝘀𝗶𝗼𝗻𝘀 𝗼𝗳 𝗘𝘅𝗽𝗼𝗿𝘁 𝗘𝗻𝘁𝗿𝘆 𝗥𝗲𝗴𝘂𝗹𝗮𝘁𝗶𝗼𝗻𝘀, 𝟮𝟬𝟮𝟱 The Export Entry (Post Export Conversion in relation to Instrument-Based Scheme) Regulations, 2025 (notified via Notification No. 21/2025-Customs (N.T.)) supersedes the 2022 regulations, with the following changes:

𝗮. 𝗗𝗲𝗳𝗶𝗻𝗶𝘁𝗶𝗼𝗻 𝗼𝗳 "𝗘𝘅𝗽𝗼𝗿𝘁 𝗘𝗻𝘁𝗿𝘆" Now explicitly defined to include all types of exports under Section 2(16) of the Customs Act, 1962. 𝗯. 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗳𝗼𝗿 𝗖𝗼𝗻𝘃𝗲𝗿𝘀𝗶𝗼𝗻 1 year from the date of clearance under the Customs Act, 1962. For entries filed prior to 22.02.2022, the 1-year window begins from the effective date of the 2025 Regulations.

𝗰. 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟴𝟰 𝗘𝗻𝘁𝗿𝗶𝗲𝘀 𝗡𝗼𝘄 𝗖𝗼𝘃𝗲𝗿𝗲𝗱 Entries under Section 84 (relating to provisional assessment and errors in documentation) are now permitted for post-export amendments with restrictions. 𝗱. 𝗖𝗼𝗻𝘃𝗲𝗿𝘀𝗶𝗼𝗻 𝗼𝗳 𝗗𝗿𝗮𝘄𝗯𝗮𝗰𝗸 𝗦𝗵𝗶𝗽𝗽𝗶𝗻𝗴 𝗕𝗶𝗹𝗹𝘀 Shipping bills filed with Drawback claim can be converted to Instrument-Based Scheme (e.g., RoDTEP), ensuring flexibility for exporters. 𝗲. 𝗥𝗲𝘃𝗲𝗿𝘀𝗮𝗹 𝗼𝗳 𝗕𝗲𝗻𝗲𝗳𝗶𝘁𝘀 Any benefit claimed under the old scheme (e.g., Drawback) must be reversed before the conversion is approved. 𝗳. 𝗕𝗿𝗼𝗮𝗱𝗲𝗿 𝗖𝗼𝘃𝗲𝗿𝗮𝗴𝗲 Now applicable to all export entries, including those with incentive claims—not limited to Free Shipping Bills.

🖥️ 𝟱. 𝗧𝗲𝗰𝗵𝗻𝗼𝗹𝗼𝗴𝘆 & 𝗜𝗺𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗮𝘁𝗶𝗼𝗻 𝗦𝘂𝗽𝗽𝗼𝗿𝘁 The Directorate General of Systems and Data Management (DG Systems) will issue a detailed advisory to guide users (officers and trade) on how to use the new module and procedures. 📢 𝟲. 𝗔𝗱𝗺𝗶𝗻𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝘃𝗲 𝗜𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻𝘀 𝗙𝗶𝗲𝗹𝗱 𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻𝘀 𝗺𝘂𝘀𝘁: Issue Trade/Public Notices for awareness. Train officers to handle the Post EGM Module efficiently. Report any implementation issues to CBIC promptly.

𝟳. 𝗖𝗼𝗻𝗰𝗹𝘂𝘀𝗶𝗼𝗻 This Circular marks a major step toward end-to-end automation of export processes, aiming for: a) Faster claim processing b)Flexible scheme conversion c)Stronger control over sensitive data d) Improved ease of doing business