CBIC / GST circular 1o/2026-Customs · 10 Mar 2026
Official title
10/2026 : Levy of fee for amendment or cancellatlon of export documents in cases of withdrawal of export consignments due to force majeure circumstances - Section 143AA of the Customs Act, 1962- reg
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs has clarified that fees for the amendment or cancellation of export documents, as prescribed under the Levy of Fees (Customs Documents) Regulations, 1970, may be waived by the proper officer. This relaxation applies when such actions are necessitated solely by force majeure circumstances, such as disruptions in international shipping routes, closure of the Strait of Hormuz, or other events beyond the exporter's control. Exporters or authorized Customs Brokers must submit a request to the jurisdictional Deputy or Assistant Commissioner of Customs, supported by relevant evidence like carrier communications or port notices. The officer will grant the waiver upon satisfaction that the request is not due to avoidable errors.
What you must do
Key dates
Who is affected
Exceptions
Circular No. 1o/2026-Customs No. 450/198/2015-Cus-lV (Pt.1) Government of lndia Ministry of Finance (Department of Revenue) (Central Eoard of lndirect Taxes & Customs) Room No. 16049, Kartvaya Bhavan-I, New Delhi, the 10th March, 2026.
To, The Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs and Central Tax) All Principal Commissioners/ Commissioners of Customs (Preventive) All Principal Director Generals / Director Generals under CBIC
Subject: Levy of fee for amendment or cancellatlon of export docirments in cases of withdrawal of export consignments due to force maieure circumstances - Sectaon 143AA of the Customs Act, 1962- reg.
Madam/ Sir,
Representations have been received from trade and industry regarding levy of fee for amendment or cancellation of export documents in -cases wheie export consignments are required to be withdrawn from the customs area due to circumstances beyond the control of exporters.
The Levy of Fees (Customs Documents) Regulations, 1970., notified under clause (a) of sub-section (2) of section 157, read with clause (1) of sub-section (2) of section 158 of the Customs Act, 1962, prescribe fees for amendment or cancellation of customs documents, ln6er wnicn a fee has been prescribed for amendment or cancellation of customs documents including Shipping Bills and related documents'
The Board has taken note of the prevailing disruptions in :nternational shipping and logistics routes arising from the ongoing crisis in the Middle fast region. tt has been brought to the notice of the Board that due to the closure of the strait of Hormuz and the consequent disruption in mariti me routes, vessels carrying export cargo from lndia may be unable to reach their destination ports or may be required to alter their voyage plans. As a result, sailings may be cancelled or postponedbyshippinglinesandcargomovementsthroughaffected ioutes may 'Oe Oiiru[teO. The present circumstances constitute an exceptionai situation affecting international shipping routes and export I"qi;i;. tn sucrr circumstantes, exporters may be required to seek ariendment or cancellation of export documents or withdrawal of export ionsignments from the Customs area due to cancellation or rescheduling oi v&sers or flights, suspension of cargo services by carriers' -or operational disru-ptions in ports or airports' The requirement for amendment or cancellation of documents in such cases arises due to these exceptional circumstances or other force majeure and not due to any lapse on the part of the exporter or the Customs Broker'
ln view of the exceptional situation affecting international shipping routes and export logisiics arising from the closure of the Strait of normuz, and in exercile of the powers conferred under sub-clauses (c) and (d) of section 143AA of the customs Act, 1962, it is c|arified that where amendment or cancellation of export documents becomes necessary sole|y duetoforcemajeurecircumstances,theproperofficer miy atrow such amendment or cancellation without insisting on payment ot [n" t"e prescribed under the Levy of Fees (customs Documents) Regulations, 1970, as amended'
Such cases may include situations Where export consignments are iequired to be withdiawn from the Customs area or export documents requireamendmentonaccountofcancellationornon.operationof Rignts, witnOrawal or rescheduling of vessels, disruption of, cargo i"i"ii6r by carriers, closure or operational disruption of ports or airports, natural diiasters, government-mandated restrictions affecting transport oferations, or othe-r comparable circumstances beyond the control of the exporter.
Exporters or authorised Customs Broker shall submit requests to- ttre lurisOiltional Deputy/Assista nt Commissioner of Customs, supported ny 6viOence such as airline/shipping line communications, port/airport noti."r, or other relevant documents. The proper officer may, after being satisfied that the amendment or cancellation arises solely due to such circumstances and not on account of avoidable errors or omissions on the oart of the exporter, allow the amendment or cancellation without L;yi;; tn" pi"titi'u"d fee under the Levy of Fees(Customs Documents) Regulations, L970, as amended.
The above instructions shall apply to export consignments handled at all Customs stations including sea ports, air cargo coaqlgxql, tnland Container Depots (lCDs) and Coniainer Freight Stations (CFSs). All principalChiefCommissioners/ChiefCommissionersofcustomsare i"qu&teo to bring these instructions to the notice of all officers and staff unt"i tn"i, jurisdiction for uniform implementation and strict com pliance.
The above relaxation shall remain in force till L5 days from 2026 issuance of this circular,
Difficulty, if any, in implementation of this Circular may be brought to the notice of the Board.
Hindi version will follow.
ours fai fully, b,5,a (Munesh Kumar OSD, Cus-lV, Customs Policy Wing
