The Central Board of Indirect Taxes and Customs (CBIC) clarified that exporters will not be required to pay fees for amendment or cancellation of export documents when such changes arise due to force majeure circumstances beyond their control. The relief has been granted under Section 143AA of the Customs Act, 1962.
The force majeure circumstances may include : cancellation or non-operation of flights or vessels; withdrawal or rescheduling of shipping services by carriers; disruptions in cargo services; closure or operational disruptions at ports or airports; and natural disasters or government-imposed restrictions affecting transportation, etc.
The representations was received from trade and industry regarding the levy of fees when exporters were compelled to withdraw export consignments due to extraordinary disruptions in international shipping and logistics.
Under the Levy of Fees (Customs Documents) Regulations, 1970, exporters are normally required to pay a prescribed fee for amendment or cancellation of customs documents, including shipping bills and related export documentation. However, CBIC noted that current global circumstances have caused significant disruptions in shipping routes and cargo movement.
In particular, the Board highlighted the ongoing crisis in the Middle East region and the closure of the Strait of Hormuz, which has severely affected maritime routes used for international trade. Due to these disruptions, vessels carrying Indian export cargo may be unable to reach their destination ports or may have to alter voyage plans, resulting in cancellation or postponement of sailings.
Recognizing the exceptional situation, CBIC clarified that Customs officers may permit amendment or cancellation of export documents without charging the prescribed fee, provided the requirement arises solely due to force majeure conditions.
The circular emphasizes that the relaxation will apply only when the need for amendment or cancellation arises due to circumstances beyond the control of exporters and not due to avoidable errors or omissions.
Exporters or authorised Customs Brokers must submit a request to the jurisdictional Deputy or Assistant Commissioner of Customs seeking amendment or cancellation of export documents.
The request must be supported by relevant evidence such as: shipping line or airline communications; notices from ports or airports; and any other documentary proof establishing the disruption.
Upon satisfaction that the request is genuinely due to force majeure conditions, the proper officer may allow the amendment or cancellation without levying the prescribed fee.
The CBIC clarified that the relaxation will remain valid for 15 days from the date of issuance of the circular. The instructions apply to export consignments handled at all customs stations, including seaports, air cargo complexes, Inland Container Depots (ICDs), and Container Freight Stations (CFSs).
The Board has also directed Principal Chief Commissioners and Commissioners of Customs to ensure uniform implementation of the instructions across their jurisdictions.
Notification Details
Circular No. 1o/2026-Customs
Date: 10/03/2026
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