Customs:
The CBIC has issued a circular to implement functionality for post export changes in shipping bills with following salient features:
- Electronic processing of amendments under section 149 of the Customs Act
- Electronic processing of provisional assessment in exports
- Re-transmission of relevant details to the agencies concerned
Further, the fields in shipping bills as mentioned in the table below may be allowed to be changed only with the approval of the Additional or Joint Commissioner of Customs. This is in addition to any other legal requirement that would be applicable.
| Shipping Bill Level | i. Port of lading |
| ii. Country of final destination | |
| iii. Port of discharge | |
| Invoice | i. AD Code |
| ii. Invoice Value | |
| Item | i. HS code |
| ii. Description of goods | |
| iii. Quantity |
Further, this circular also replaces “The Shipping Bill (Post Export Conversion in relation to Instrument based Scheme) Regulations, 2022” with “Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025”.
[Circular No.11/2025-Customs dated 03.04.2025]
