Circular No. 10/2026–Customs, Dated 10-03-2026
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular granting relief from levy of fees for amendment or cancellation of export documents where such changes arise due to force majeure circumstances.
The relief has been provided in response to disruptions in international shipping and logistics caused by the closure of the Strait of Hormuz, which has affected maritime transport and export operations.
1. Situations Covered Under the Relaxation
Due to the ongoing disruptions, exporters may need to amend or cancel export documentation or withdraw consignments from Customs areas. Such situations may arise from:
- Cancellation or rescheduling of vessels or flights
- Suspension of cargo services
- Operational disruptions at ports or airports
In these cases, the proper officer may allow amendment or cancellation of export documents without charging the prescribed fee under the Levy of Fees (Customs Documents) Regulations, 1970, provided the requirement arises solely due to circumstances beyond the control of the exporter or Customs Broker.
2. Procedure to Avail the Relief
Exporters or authorised Customs Brokers seeking the fee waiver must submit a request to the jurisdictional Deputy or Assistant Commissioner of Customs.
The request must be accompanied by supporting evidence such as:
- Communications from airlines or shipping lines
- Notices issued by ports or airports
- Other relevant documents demonstrating that the amendment or cancellation was necessitated by force majeure circumstances.
3. Verification by Customs Authorities
The proper officer will examine the request and supporting documents to ensure that the amendment or cancellation is not due to avoidable errors or omissions on the part of the exporter.
If satisfied, the officer may permit the amendment or cancellation without levy of the prescribed fee.
4. Applicability of the Circular
The instructions apply to export consignments handled at all Customs stations, including:
- Sea ports
- Air cargo complexes
- Inland Container Depots (ICDs)
- Container Freight Stations (CFSs)
5. Validity of the Relaxation
The relief provided under the circular will remain in force for fifteen days from the date of issuance.
6. Objective of the Circular
The measure aims to provide temporary procedural relief to exporters affected by disruptions in global shipping routes while ensuring appropriate regulatory verification and documentation.
