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Notification No. 21/2025-Customs (N.T.) | Dated: 3rd April, 2025

The CBIC has issued a new notification replacing the earlier 2022 regulations regarding post-export conversion of Shipping Bills under instrument-based export schemes.

The new regulations are officially titled:
Export Entry (Post Export Conversion in Relation to Instrument Based Scheme) Regulations, 2025

Effective Date: These regulations are applicable from the date of publication in the Official Gazette, i.e., 3rd April 2025.

Key Highlights

1. What is Post Export Conversion?
It refers to changes made in the declared export scheme (like Advance Authorization, EPCG, etc.) after the goods have been exported. These changes must be backed by proper documentation.

2. Where is this Applicable?
It applies to all export entries — including Shipping Bills, Bills of Export, and postal/courier exports — whether filed electronically or otherwise.

3. Who Can Approve the Conversion?
The Jurisdictional Commissioner of Customs can approve such conversions. In some exceptional cases, extensions may also be granted by the Chief Commissioner.

Time Limits to Apply

• Exporters must apply within 1 year from the date of export clearance.

• If delayed, a 6-month extension may be granted by the Commissioner (with reasons recorded in writing).

• An additional 6-month extension may be given by the Chief Commissioner if justified.

• For exports before 22nd February 2022, the 1-year period starts from the date these new rules come into effect.

If there was a stay/injunction by court or tribunal, that period will be excluded while calculating the deadline.

Conditions to Be Met for Approval

To get approval for conversion, exporters must ensure:

• All conditions of the new scheme are fulfilled.

• Benefits under the earlier scheme (like drawback or exemption) are reversed, if not applicable under the new one.

• There’s no violation of customs regulations or ongoing investigation.

• The export entry was originally made under a valid scheme or obligation.

Also, the exporter must pay the required fee as per the Levy of Fees (Customs Documents) Regulations, 1970.

Final Note

Any reference to the 2022 regulations in existing rules, circulars, or instructions will now be read as referring to these 2025 regulations.

This change gives exporters more flexibility, especially when they need to rectify or adjust the export scheme used after the goods have been shipped. However, timelines and compliance are crucial. Exporters are advised to keep all documentation ready and act within the prescribed period to avoid rejections.