Levy of Fees explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Levy of Fees (Customs Documents) Regulations, 1970 let the proper officer charge a fee when a customs document is amended, cancelled or copied, and when certain electronic services are used. The fees are in a single Table in regulation 3. Since 2021 the Table has covered the handling of a mismatch between a shipping bill and GST returns, and since 30 October 2025 it also covers the electronic application for voluntary revision of entries after clearance.
The proper officer levies fees on a customs document for the purposes in the regulation 3 Table. Most amendments and cancellations carry Rs 1000.00, certified copies Rs 100.00, and the amendment of a prior bill of entry field under the proviso to section 46(3) is nil. Item (x), added in 2021, is Rs 1000.00 for handling a shipping bill and GST returns mismatch, and item (xi), added on 30 October 2025, is Rs 1000.00 for an electronic application under the Voluntary Revision Regulations, 2025. Regulations 4 and 5 exempt certain manifest amendments.
Position of the text: as amended up to Notification No. 69/2025-Customs (N.T.) dated 30 October 2025. Later notifications should be checked; no official consolidated text exists. The Table was substituted by Notification No. 36/2017, item (x) was added by Notification No. 17/2021-Customs (N.T.) dated 17 February 2021 and item (xi) by Notification No. 69/2025.
The regulations were made by Notification No. 106-Customs dated 26 December 1970 under section 157(2)(a) read with section 158(2)(i) of the Customs Act, 1962. The Table's heading refers to columns (1) and (2), although the Table has three columns, (1) to (3); the fee is in the last column. Businesses with a recurring amendment problem can get a procedural review from our compliance advisory team. The voluntary revision fee is explained in our article on regulations 4 to 7 of the Voluntary Revision Regulations, 2025, and the separate fees for officers' services are in our article on the Fees for Rendering Services Regulations, 1998.
Regulation 1 and regulation 2
The regulations came into force on the date of publication in the Official Gazette. "Customs Document" means a document used in compliance with the Act and includes a bill of entry, shipping bill, bill of export, import manifest, import report, export manifest, export report, bill of transhipment, baggage declaration, show cause notice and any order passed under the Act.
Regulation 3: the fee Table
The proper officer levies fees on a customs document for the purposes in the Table, at the rate against each.
| Item | Purpose | Rate as printed |
|---|---|---|
| (i) | Amendment of import manifest or export manifest, including supplementation | Rs 1000.00 |
| (ii) | Amendment of vessel's name in a Shipping Bill | Rs 1000.00 |
| (iii) | Amendment of particulars (other than vessel's name) in a Shipping Bill | Rs 1000.00 |
| (iv) | Amendment of particulars in a port clearance application | Rs 1000.00 |
| (v) | Amendment of port on Outward Entry application | Rs 1000.00 |
| (vi) | Amendment of supplementation of a Short-shipment notice | Rs 1000.00 |
| (vii) | Cancellation of any document | Rs 1000.00 |
| (viii)(a) | Certified copy of a bill of entry, if requested before an order under section 46 or section 60 | Rs 100.00 |
| (viii)(b) | Certified copy of a customs document relating to imports other than in (a) | Rs 100.00 |
| (viii)(c) | Certified copy of a shipping bill, if requested before an order under section 51 | Rs 100.00 |
| (viii)(d) | Certified copy of a customs document relating to exports other than in (c) | Rs 100.00 |
| (ix)(a) | Amendment of prior Bill of Entry field under the proviso to section 46(3) | Nil |
| (ix)(b) | Amendment of Bill of Entry other than those at (a) | Rs 1000.00 |
| (x) | Handling of mismatch between Shipping Bill and GST returns in the Customs Automated System | Rs 1000.00 |
| (xi) | Electronic Application under the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 | Rs 1000.00 |
The amounts are as printed in the Table; this article adds no rate of its own and no GST on fees.
Reading the Table
- Amendments to manifests, shipping bills, port clearance applications, outward entries and short-shipment notices each carry a fee.
- Cancellation of any customs document carries a fee.
- Certified copies are charged separately for a bill of entry (before an order under section 46 or section 60) and a shipping bill (before an order under section 51). The Table's items (b) and (d) cover other import and export documents.
- Bill of entry amendments: an amendment to a prior bill of entry field under the proviso to section 46(3) of the Act is nil, while other bill of entry amendments carry Rs 1000.00. The Act's rules on the bill of entry are in section 46 of the Customs Act, 1962.
- GST mismatch handling (item (x)) reaches back to Notification No. 17/2021, which added a fee for handling a mismatch between a shipping bill and GST returns in the Customs Automated System. This article states no GST position.
- Voluntary revision (item (xi)) is the fee for the electronic application under the 2025 Regulations, in force from 1 November 2025; the notification inserting it was dated 30 October 2025.
Regulation 4: import manifest exemptions
No fees are levied under the regulations in respect of an import manifest: (a) when the manifest is supplemented with entries relating to ports that have not been covered by the manifest; or (b) which is amended or supplemented in respect of goods which are articles of baggage.
Regulation 5: export manifest exemption
Regulation 5, inserted by Notification No. 64/2018-Customs (N.T.) dated 27 July 2018, says no fees are levied in respect of an export manifest when the manifest is amended or supplemented with entries relating to the shipping bills filed from 1 July 2017 to 30 June 2018 in Inland Container Depots. This is a closed window, now historic.
| Exemption | Scope |
|---|---|
| Regulation 4(a) | Import manifest supplemented with entries for ports not covered by the manifest |
| Regulation 4(b) | Import manifest amended or supplemented for articles of baggage |
| Regulation 5 | Export manifest amended or supplemented for shipping bills filed in ICDs from 1 July 2017 to 30 June 2018 |
A worked example
Seaview Exports Pvt Ltd realises that the vessel's name on a filed shipping bill is wrong. It applies to amend; item (ii) of the Table makes the fee Rs 1000.00. Another shipping bill needs a different particular corrected; item (iii) applies, again Rs 1000.00. A third document, a bill of entry, has an error in a prior bill of entry field of the kind covered by the proviso to section 46(3); the fee under item (ix)(a) is nil. For a late correction of a cleared bill of entry, the company later uses the voluntary revision route, where item (xi) fixes the fee for the electronic application at Rs 1000.00. An import manifest amended for baggage articles is exempt under regulation 4(b).
Need help avoiding amendment fees?
If recurring amendments, cancellations or GST mismatches are adding to your customs cost, our compliance advisory team can review how documents are prepared and corrected.
Key takeaways
- The regulation 3 Table sets fees on customs documents: Rs 1000.00 for most amendments and cancellations, Rs 100.00 for certified copies.
- Amendment of a prior bill of entry field under the proviso to section 46(3) is nil.
- Item (x) (2021) covers handling of a shipping bill and GST returns mismatch at Rs 1000.00; item (xi) (2025) covers the voluntary revision electronic application at Rs 1000.00.
- Regulations 4 and 5 exempt certain import manifest amendments and a closed window of export manifest amendments.
- The proper officer levies the fee; check the notified Table for later changes.
Read next
- Regulations 4-7 of the Voluntary Revision Regulations, 2025: application, verification, records and penalty
- Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998
- Section 46 of the Customs Act, 1962: bill of entry and entry of goods on importation
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.