CBIC Announces Fee Waiver for Export Document Amendments Amid Force Majeure Circumstances

The Central Board of Indirect Taxes & Customs (CBIC), under the Ministry of Finance, Government of India, has issued Circular No. 10/2026-Customs dated March 10, 2026, addressing the levy of fees for amendment or cancellation of export documents in cases where export consignments are withdrawn due to force majeure circumstances. This circular provides much-needed relief to exporters facing disruptions in international shipping and logistics routes caused by unforeseen events.

Background of the Circular 

The CBIC received multiple representations from trade and industry stakeholders regarding the challenges faced by exporters in amending or canceling export documents due to circumstances beyond their control. These challenges have been exacerbated by the ongoing crisis in the Middle East region, particularly the closure of the Strait of Hormuz, which has disrupted maritime routes and international shipping operations.

The disruptions have led to canceled or postponed sailings, altered voyage plans, and suspension of cargo services by carriers. Consequently, exporters have been forced to withdraw consignments from Customs areas or amend export documents due to operational disruptions at ports, airports, or other logistics hubs.

Key Provisions of the Circular 

The circular outlines the following key provisions:

Fee Waiver for Force Majeure Circumstances:
- Under sub-clauses (c) and (d) of Section 143AA of the Customs Act, 1962, the CBIC has clarified that amendments or cancellations of export documents necessitated solely by force majeure circumstances will not attract the prescribed fees under the Levy of Fees (Customs Documents) Regulations, 1970.
- This waiver applies to situations such as canceled or rescheduled flights, withdrawal or rescheduling of vessels, disruption of cargo services, closure or operational disruptions at ports or airports, natural disasters, government-mandated transport restrictions, or other comparable circumstances beyond the control of exporters.
Submission of Evidence:
- Exporters or their authorized Customs Brokers must submit requests for amendment or cancellation to the jurisdictional Deputy/Assistant Commissioner of Customs.
- These requests must be supported by relevant evidence, such as communications from airlines or shipping lines, notices from ports or airports, or other documentation proving the force majeure circumstances.
Proper Officer’s Role:
- The proper officer will assess the submitted evidence to ensure that the amendment or cancellation is solely due to force majeure circumstances and not due to avoidable errors or omissions by the exporter.
- Upon satisfaction, the officer may allow the amendment or cancellation without levying the prescribed fee.
Applicability Across Customs Stations:
- The instructions are applicable to export consignments handled at all Customs stations, including sea ports, air cargo complexes, Inland Container Depots (ICDs), and Container Freight Stations (CFSs).
Validity Period:
- The relaxation provided under this circular will remain in force for 15 days from the issuance of the circular.

Implications for Exporters 

This circular is a significant step in addressing the challenges faced by exporters during exceptional circumstances. By waiving fees for amendments or cancellations of export documents due to force majeure events, the government aims to reduce the financial burden on exporters and ensure smoother operations during times of crisis.

Exporters are encouraged to promptly submit their requests for fee waivers, along with the necessary evidence, to the jurisdictional Customs authorities. This proactive measure will help mitigate the impact of disruptions in international shipping and logistics, enabling exporters to focus on their business operations without undue financial stress.

Conclusion

The CBIC’s decision to waive fees for amendment or cancellation of export documents in force majeure situations demonstrates the government’s commitment to supporting the trade and industry sector during challenging times. Exporters and Customs Brokers should take note of the provisions outlined in Circular No. 10/2026-Customs and ensure compliance with the submission requirements to avail of this relief.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

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Source: CBIC, Ministry of Finance, Govt. of India

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