Export Entry (Post Export Conversion in Relation to Instrument-Based Scheme) Regulations, 2025

The Ministry of Finance (Department of Revenue), under the Central Board of Indirect Taxes and Customs (CBIC), has issued a new notification (No. 21/2025-Customs (N.T.). As per this notification, under Section 157, along with Sections 84 and 149 of the Customs Act, 1962, the government has decided to replace the previous Shipping Bill (Post Export Conversion) Regulations, 2022. However, any actions already taken or missed under the old regulations will still be valid. With this change, the CBIC is implementing new rules to govern the process. Some of the rules are as follows

1. Short title and commencement

These rules will be known as the Export Entry (Post Export Conversion in Relation to Instrument-Based Scheme) Regulations, 2025.
The regulations will take effect from the date they are published in the Official Gazette.

2. Definitions

• “Act” refers to the Customs Act, 1962 (52 of 1962)
• “Conversion” means modifying the declarations made in the export entry to one or more instrument-based schemes after the export goods have been exported.
• “Export Entry” refers to the official record of an export transaction, as defined in Section 2(16) of the Customs Act. This consists of Shipping Bills or Bills of Export filed under Section 50 for exports made through standard shipping channels or entries for goods exported via post or courier under Section 84 of the Act.
• “Instrument-Based Scheme” refers to a scheme that uses instrument referred in explanation 1 to sub-section (1) of section 28AAA of the Act.
• “Jurisdictional Chief Commissioner of Customs” refers to the Principal Chief Commissioner or Chief Commissioner of Customs who is responsible for overseeing the Customs station where the export took place.
• “Jurisdictional Commissioner of Customs” refers to the Principal Commissioner or Commissioner of Customs who has authority over the Customs station from where the goods were exported.Refer to the official notification for more information