CBIC Waives Fee for Amending or Cancelling Export Documents Due to Force Majeure
The Central Board of Indirect Taxes and Customs (CBDT) has announced that the exporters will no longer have to pay the fees for amending or cancelling the export documents if the amendment or cancellation of the export documents is solely due to uncontrollable events or situations beyond their control.
The decision is followed by the representations received from the trade and industry citing the force majeure circumstances. Due to the ongoing issue in the Middle East region, including the closure of the Strait of Hormuz and other disruptions in shipping routes, the vessels carrying the export cargo from India are not able to reach their destination ports or are required to modify their voyage plans. This leads to vessel cancellations or delays and impacted cargo movement. As a result, exporters may need to withdraw consignments from customs or update export documents.
Therefore, considering that the current situation is an exceptional case, the CBDT directed the proper officer to allow the export document amendment or cancellation without charging a fee under the Levy of Fees (Customs Documents) Regulations if the circumstances are beyond the exporter’s control.
The exceptional cases under the Levy of Fees (Customs Documents) Regulations, 1970, include the amendment or cancellation of export documents due to flight inoperation, withdrawal or rescheduling of vessels, disruptions in services by carriers, closure of ports or airports, natural disaster, or government restrictions.
These instructions are applicable to export consignments managed at customs stations such as seaports, air cargo complexes, inland container depots, and container freight stations.
The exporter or the customs broker is required to submit a request to the deputy or assistant commissioner of customs, along with proof such as airline or shipping communications, port notices, or other relevant documents. Accordingly, the fee will be waived only if the amendment or cancellation occurs due to an unavoidable event.
