Customs:
CBIC vide Circular No. 10/2026-Customs dtd March 10, 2026, has clarified that no fee shall be levied for amendment or cancellation of export documents where such changes arise due to force majeure circumstances under Section 143AA of the Customs Act, 1962.
The clarification has been issued in view of disruptions in international shipping routes and export logistics caused by the closure of the Strait of Hormuz, resulting in cancellation or rescheduling of vessels and flights, suspension of cargo services, and operational disruptions at ports and airports. In such cases, exporters may be required to amend or cancel shipping bills or withdraw export consignments from the Customs area.
CBIC has directed that where such amendment or cancellation is necessitated solely due to circumstances beyond the control of exporters, the proper officer may allow the request without insisting on payment of fees prescribed under the Levy of Fees (Customs Documents) Regulations, 1970, subject to submission of supporting evidence such as communications from shipping lines, airlines, or port/airport authorities.
The relaxation shall apply to all Customs stations including seaports, air cargo complexes, Inland Container Depots (ICDs), and Container Freight Stations (CFSs), and will remain in force for 15 days from the date of issuance of the circular.
[Circular No. 10/2026-Customs dated March 10, 2026]
