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

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 (Preventive) / Customs and Central Tax) of / All Principal Commissioners/ Commissioners Customs 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levy of fee for amendment or cancellation of export documents -cases wheie export consignments are required to be withdrawn from in the customs area due to circumstances beyond the control of exporters. 2.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 disruption in maritime 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 9 0postponedbyshippinglinesandcargomovementsthroughaffected 'Oe ioutes may 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 in ports or airports' The requirement for operational disru-ptions 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 2026issuance 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