CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]

The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 10/2026-Customs dated 10 March 2026, has clarified that exporters may not have to pay fees for amendment or cancellation of export documents when such changes happen due to force majeure situations.

CBIC said that many exporters and industry groups had raised concern about being charged fees when they had to change or cancel export documents like shipping bills because of situations outside their control.

The Board explained that there are major disruptions in international shipping routes, mainly because of the crisis in the Middle East and the closure of the Strait of Hormuz. Because of this:

• Ships may not reach their destination ports
• Vessel schedules may get cancelled or postponed
• Cargo services by carriers may stop temporarily
• Ports or airports may face operational problems

Due to these issues, exporters sometimes need to withdraw their export consignments or change export documents.

CBIC clarified that in such cases, customs officers can allow amendment or cancellation of export documents without charging the usual fee under the Levy of Fees (Customs Documents) Regulations, 1970.

Exporters or their Customs Brokers must submit a request to the Deputy or Assistant Commissioner of Customs and provide proof such as:

• Communication from shipping lines or airlines
• Notices from ports or airports
• Any other relevant documents

The customs officer will check the evidence and allow the change if it is clearly due to force majeure and not because of mistakes by the exporter.

The circular applies to all customs locations, including:

• Sea ports
• Air cargo complexes
• Inland Container Depots (ICDs)
• Container Freight Stations (CFSs)

This relaxation will be valid for 15 days from the date of the circular and further instructions may be issued later depending on the situation.

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