Waiver of Fees for Amendment or Cancellation of Export Documents in Force Majeure Situations

The CBIC has clarified that no fees shall be levied for amendment or cancellation of export documents, including Shipping Bills, where such changes arise due to force majeure circumstances.

This clarification has been issued in light of disruptions caused by the closure of the Strait of Hormuz and the broader geopolitical situation affecting maritime trade routes, resulting in delays, cancellations, diversions, and return of consignments.

Exercising powers under Section 143AA of the Customs Act, 1962, the Board has authorised the proper officer to permit such amendments or cancellations without levy of fees, subject to satisfaction that the circumstances were beyond the control of the exporter.

Illustrative force majeure events include vessel or flight cancellations, suspension of cargo services by carriers, closure of ports or airports, natural disasters, government-imposed transport restrictions, and similar uncontrollable events.

Exporters or their authorised Customs Brokers are required to submit applications to the jurisdictional Deputy Commissioner or Assistant Commissioner along with documentary evidence (such as communications from shipping lines/airlines or port authorities) to substantiate the claim.

This relief applies across all Customs formations, including seaports, air cargo complexes, Inland Container Depots (ICDs), and Container Freight Stations (CFSs), and is valid for 15 days from the date of issuance (i.e., up to 25 March 2026).