CBIC Issues Procedure for Handling Returned Export Cargo Amid Strait of Hormuz Disruption

15-Apr-2026 , 05:57:39 pm | By CASANSAAR print

CBIC Issues Procedure for Handling Returned Export Cargo Amid Strait of Hormuz Disruption

Circular No. 21/2026-Customs

No. 450/23/2026-Cus-IV
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)

Room No. 16049, Kartavya Bhavan-I,
New Delhi, dated 15th April, 2026

To,

All Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive) / Customs and Central Tax
All Principal Commissioners / Commissioners of Customs / Customs (Preventive) / Customs and Central Tax
All Principal Director Generals / Director Generals under CBIC

Subject:

Procedure to handle export cargo containers offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962 – reg.

Madam/Sir,

Reference is invited to Circulars No. 09/2026-Customs dated 08.03.2026, No. 10/2026-Customs dated 10.03.2026, No. 12/2026-Customs dated 17.03.2026, No. 15/2026-Customs dated 27.03.2026 and No. 19/2026-Customs dated 10.04.2026 issued by the Board regarding disruption in maritime routes due to closure of the Strait of Hormuz, resulting in diversion/return of export cargo from international/Indian waters.

Representations have been received highlighting procedural and legal challenges in cases where export containers originating from India are offloaded at intermediate foreign ports and subsequently returned to India without delivery at the final destination.

2. Procedure Prescribed

The matter has been examined and the following procedures are prescribed:

i. Submission of SAM:

Shipping line or authorized representative shall file SAM (Single Administrative Message) due to changes in vessel, consignor-consignee, and Bill of Lading details.

ii. Verification of Containers:

Container details shall be verified with Shipping Bills and documents.
For factory-stuffed self-sealed containers with RFID e-seals (as per Circular No. 26/2017 & 36/2017), seal integrity must be checked.
For CFS/ICD stuffed containers, coordination with DG Systems may be required for seal verification in ICES.

iii. Offloading Without Bill of Entry:

Containers may be offloaded without filing Bill of Entry, subject to:
- Verification of SAM and documents
- Seal integrity being intact and matching declared details

iv. Cancellation of Shipping Bills:

Shipping Bills/LEO to be cancelled using “Post EGM SB Cancellation” module in EDI system (as per ICES Advisory 16/2026 dated 24.03.2026).

v. Back to Town:

Allowed as per earlier Circulars (09/2026, 10/2026, 12/2026, 15/2026, 19/2026).

vi. In Case of Tampered Seal:

100% examination required
Re-import procedures to be followed

3. Recovery of Export Incentives

Field formations must ensure recovery of export incentives such as:
- IGST
- Drawback
Recovery to be done manually if already disbursed
Cases to be handled carefully ensuring both trade facilitation and revenue protection