Implementation of Export Entry (Post export conversion in relation to instrument-based scheme) Regulations: The circular introduces new regulations for post-export modifications to shipping bills. It implements electronic amendments under Section 149 of the Customs Act, along with electronic provisional assessment for exports. Changes to critical fields like Port of Loading, Destination, and HS Code require Additional/Joint Commissioner approval. A one-year time limit is set for export entry conversions. (Custom Circular 11/2025 Dated 03/04/2025)