In a significant facilitation measure for exporters facing disruptions in global logistics, the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 10/2026–Customs dated 10th March 2026, clarifying that the prescribed fee for amendment or cancellation of export documents will not be levied when such changes arise due to force majeure circumstances.
The decision has been taken in view of the exceptional disruptions currently affecting international shipping and logistics routes. Representations had been received from trade and industry highlighting difficulties faced by exporters when export consignments had to be withdrawn from the customs area or export documentation required amendment due to circumstances beyond their control.
Background
Under the Levy of Fees (Customs Documents) Regulations, 1970, notified under the Customs Act, 1962, a fee is ordinarily prescribed for amendment or cancellation of customs documents, including Shipping Bills and related export documents.
However, the CBIC has noted that the ongoing crisis in the Middle East region and the closure of the Strait of Hormuz have significantly disrupted maritime routes and international shipping operations. These developments have led to cancellation or postponement of sailings, changes in voyage plans, and disruptions in cargo movement through affected routes.
As a result, vessels carrying export cargo from India may be unable to reach their destination ports, or shipping lines may be forced to reschedule or cancel voyages. Similarly, airlines or cargo carriers may suspend operations, and ports or airports may experience operational disruptions. In such circumstances, exporters may be compelled to seek amendment or cancellation of export documents or withdraw consignments from the customs area.
Fee waiver in force majeure cases
Recognizing that such situations arise due to circumstances beyond the control of exporters or Customs Brokers, the CBIC has exercised the powers conferred under sub-clauses (c) and (d) of Section 143AA of the Customs Act, 1962. The Board has clarified that where amendment or cancellation of export documents becomes necessary solely due to force majeure circumstances, the proper officer may permit such changes without insisting on payment of the prescribed fee under the Levy of Fees (Customs Documents) Regulations, 1970.
This relaxation is intended to provide relief to exporters who are required to modify export documentation due to unforeseen disruptions in global logistics chains and not due to any lapse or error on their part.
Situations covered under the relaxation
The circular indicates that such cases may include situations where export consignments are required to be withdrawn from the customs area or export documents need amendment or cancellation due to:
- Cancellation or non-operation of flights
- Withdrawal, diversion, or rescheduling of vessels
- Disruption of cargo services by shipping lines or airlines
- Closure or operational disruption of ports or airports
- Natural disasters
- Government-mandated restrictions affecting transport operations
- Any other comparable circumstances beyond the control of the exporter
In all such cases, the requirement for amendment or cancellation of export documents arises due to force majeure and not due to avoidable errors or omissions.
Procedure to avail the relaxation
Exporters or their authorized Customs Brokers seeking such relief are required to submit requests to the jurisdictional Deputy Commissioner or Assistant Commissioner of Customs. The request must be supported by documentary evidence such as communications from shipping lines or airlines, port or airport notifications, or other relevant documents confirming the disruption.
Upon examination of the evidence and satisfaction that the amendment or cancellation has been necessitated solely by force majeure circumstances, the proper officer may permit the changes without levying the prescribed fee.
Applicability and implementation
The instructions issued by the Board will apply to export consignments handled at all Customs stations, including:
- Sea ports
- Air Cargo Complexes
- Inland Container Depots (ICDs)
- Container Freight Stations (CFSs)
Principal Chief Commissioners and Chief Commissioners of Customs have been requested to bring the instructions to the notice of all officers and staff under their jurisdiction to ensure uniform implementation and strict compliance.
Validity of the relaxation
The Board has clarified that the above relaxation will remain in force for 15 days from the date of issuance of the circular. Any difficulties faced in the implementation of the circular may be brought to the notice of the CBIC for appropriate resolution.
The measure is expected to provide timely relief to exporters and facilitate smooth handling of export consignments during the ongoing disruptions in global shipping and logistics networks.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003310/ENG/Circulars
