Force Majeure Relief for Exporters: CBIC Waives Amendment Fees Amid Global Shipping Disruptions

The Central Board of Indirect Taxes and Customs has issued a circular granting relief to exporters facing disruptions in international shipping. Due to the closure of the Strait of Hormuz and related logistical disturbances, exporters may need to amend or cancel export documents or withdraw consignments from customs areas. Normally, such amendments attract fees under the Levy of Fees (Customs Documents) Regulations, 1970. However, where the changes arise solely due to force majeure circumstances and not due to any fault of the exporter, customs officers may allow the amendment or cancellation without charging the prescribed fee. Exporters must submit supporting evidence such as communications from shipping lines or airlines. This temporary facilitation measure applies to all customs stations and is valid for fifteen days from the date of the circular.