Document text
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 (Preventive) / 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,
disruption in mariti
may be unable to
alter their voyage
(Customs/
/ Customs
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in -cases wheie export consignments are required to be withdrawn from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.
2.
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'
3.
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
me routes, vessels carrying export cargo from lndia
reach their destination ports or may be required to
plans. As a result, sailings may be cancelled or
0 9
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'
4.lnviewoftheexceptionalsituationaffectinginternationalshipping
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
necessarysole|yduetoforcemajeurecircumstances,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'
5.SuchcasesmayincludesituationsWhereexportconsignmentsare
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.
6.ExportersorauthorisedCustomsBrokershallsubmitrequeststo-
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.
7.
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.
8.
The above relaxation shall remain in force till L5 days from
2026
issuance of this circular,
9.
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
