CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)
Jhansi Castle, 4th floor, 7-Cooperage Road,   Mumbai - 400 001.

Tel:  +91-22- 69821200-206
info@chemexcil.in Web : https://chemexcil.in

EPC:LIC:CUSTOMS:2025-26                                                           10th March 2026

ALL THE MEMBERS OF THE COUNCIL

Dear Members,

This is to inform members that the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 10/2026-Customs dated 10th March 2026 regarding the levy of fees for amendment or cancellation of export documents in cases where export consignments are withdrawn due to force majeure circumstances.

Representations were received from trade and industry highlighting difficulties faced by exporters in situations where export consignments need to be withdrawn from Customs areas due to circumstances beyond their control.

The issue has become significant in view of disruptions in international shipping and logistics routes caused by the closure of the Strait of Hormuz and the ongoing crisis in the Middle East, which has affected shipping schedules and cargo movement.

In view of the above exceptional circumstances, CBIC has clarified that:

• Where amendment or cancellation of export documents becomes necessary solely due to force majeure circumstances, the proper officer may allow such amendment or cancellation without charging the prescribed fee.

• This relaxation is granted under the powers provided in Section 143AA of the Customs Act, 1962.

The waiver may apply in cases such as:

• Cancellation or non-operation of flights

• Withdrawal, cancellation or rescheduling of vessels

• Disruption or suspension of cargo services by carriers

• Closure or operational disruption of ports or airports

• Natural disasters

• Government-mandated restrictions affecting transport operations

• Any other comparable circumstances beyond the control of the exporter

Procedure for Exporters

Exporters or their authorised Customs Brokers must submit a request to the jurisdictional Deputy/Assistant Commissioner of Customs, along with supporting evidence such as:

• Communication from shipping lines or airlines

• Port or airport notices

• Carrier cancellation notices

• Any other relevant documentary evidence

The proper officer may allow amendment or cancellation without payment of the prescribed fee, provided it is satisfied that the situation arose solely due to force majeure and not due to errors or omissions by the exporter or Customs Broker.

The above instructions are applicable to export consignments handled at:

• Sea Ports

• Air Cargo Complexes

• Inland Container Depots (ICDs)

• Container Freight Stations (CFSs)

The relaxation will remain in force for 15 days from the date of issuance of the circular.

Members facing export disruptions due to shipping or logistics disturbances may take note of the above facilitation measure and approach the concerned Customs authorities with appropriate documentation.

For any clarification, members may contact CHEMEXCIL on the email ids dg@chemexcil.in; ed@chemexcil.in; ad.del@chemexcil and amrita@chemexcil.in .

Thanks and Regards

Raghuveer Kini
Director General
CHEMEXCIL

Encl : Circular No 10-2026