The Levy of Fees (Customs Documents) Regulations, 1970 prescribe fees for amendment or cancellation of customs documents, including Shipping Bills and related documents. Representations were received from trade and industry regarding the levy of such fees where export consignments are required to be withdrawn from the customs area due to circumstances beyond the control of exporters. The situation has arisen due to disruptions in international shipping and logistics routes caused by the ongoing crisis in the Middle East and the closure of the Strait of Hormuz, resulting in cancellation or alteration of vessel voyages and cargo movements.

In view of the exceptional situation affecting international shipping routes and export logistics arising from the closure of the Strait of Hormuz, and in exercise of the powers conferred under sub-clauses (c) and (d) of section 143AA of the Customs Act, 1962, it is 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 insisting on payment of the fee prescribed under the Levy of Fees (Customs Documents) Regulations, 1970, as amended.

Such cases may include situations where export consignments are required to be withdrawn from the Customs area or export documents require amendment due to cancellation or non-operation of flights, withdrawal or rescheduling of vessels, disruption of cargo services by carriers, closure or operational disruption of ports or airports, natural disasters, government-mandated restrictions affecting transport operations, or other comparable circumstances beyond the control of the exporter.

Exporters or authorised Customs Brokers shall submit requests to the jurisdictional Deputy/Assistant Commissioner of Customs supported by evidence such as airline or shipping line communications, port or airport notices, or other relevant documents. The proper officer may, after being satisfied that the amendment or cancellation arises solely due to such circumstances and not due to avoidable errors or omissions on the part of the exporter, allow the amendment or cancellation without levying the prescribed fee.

The instructions apply to export consignments handled at all Customs stations including sea ports, air cargo complexes, Inland Container Depots (ICDs), and Container Freight Stations (CFSs). The relaxation shall remain in force till fifteen days from the issuance of this circular.