CBIC Eases Procedures for Returned Export Cargo Amid Strait of
Hormuz Disruptions
·
Background:
o Disruptions due to
closure of the Strait of Hormuz led to export
cargo being offloaded at foreign ports and returned to India.
·
Objective:
o Circular issued to facilitate trade and ensure faster
clearance of such returned export containers.
·
Filing Requirement:
o SAM (Supplementary
Arrival Manifest) must be filed by the shipping line due to changes in
vessel, consignee, and bill of lading details.
·
Verification Process:
o Container details to be
matched with Shipping
Bills and documents.
o RFID e-seals / bottle
seals must be verified for integrity and matched with declared
details.
·
Relaxation on Bill of Entry:
o Containers can be offloaded without filing Bill of Entry
if:
§ Seal integrity is
intact
§ Details match declared
records
·
EDI System Compliance:
o Shipping Bills/LEO to
be cancelled using “Post EGM SB Cancellation” module in ICES.
·
Back-to-Town Procedure:
o Returned cargo can be
sent back to domestic circulation as per earlier circulars.
·
Tampered Seal Cases:
o Containers with tampered or broken seals
to undergo 100%
examination.
o Standard re-import procedures
will apply.
·
Recovery of Export Incentives:
o Authorities must recover benefits like IGST refund,
drawback, etc., if already disbursed.
·
Implementation Guidance:
o Field officers to
ensure balance between
trade facilitation and revenue protection.
·
Validity:
o Relaxations applicable till 30 April 2026.
·
Key Insight:
o The circular provides temporary procedural relief
to handle logistics disruptions while maintaining compliance safeguards.
[CBIC Circular No.21/2026-Customs dated 15
April, 2026]
Subject: Procedure to
handle export cargo containers off loaded 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.
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 dated 10.04.2026 issued by the
Board in the context of disruption in maritime routes due to closure of the
Strait of Hormuz, resulting in diversion/return of export cargo from
international waters/Indian Waters. Representations have been received from the
trade and field formations highlighting procedural and legal challenges in
respect of export containers originating from India, which are off-loaded at
intermediate foreign ports and are subsequently returned to India without being
delivered at the final destination.
2.
The matter has been examined by the Board. In order to facilitate trade and
ensure expeditious handling of such cargo, where export cargo is brought back
to Indian ports which are off-loaded at intermediate foreign ports at Sri Lanka
due to the closure of the Strait of Hormuz or similar disruptions the following
procedures are hereby prescribed to be followed
i. SAM should be
filed by the Shipping line or the authorised representative as there would be
change in the vessel, consignor - consignee and the Bill of Lading details on
account of discharge and return of cargo to the Indian port.
ii. The
container particulars shall be verified with the corresponding details in
Shipping Bills and other documents. During such verification, for factory
stuffed Self Seal containers having RFID e-seal as per Circular
No.26/2017-Customs dated 01.07.2017 and No.36/2027-Customs dated 28.08.2017,
the integrity of seals shall be checked and matched with seal details declared
in the Shipping Bills and other documents. For containers stuffed in CFS/ICD
with RFID e seal or Customs bottle seal having unique number, the field
formations shall coordinate with DG Systems and get details of the seal entered
in ICES while entering the stuffing report for export container for the purpose
of matching and verification, if it cannot be retrieved by the officer in
System.
iii. The
containers may be offloaded at the port terminal without filing a Bill of
Entry, subject to verification of SAM and other related shipping documents. The
relaxation in filing of the Bill of Entry shall be allowed only where the
integrity of the container seal is found to be intact and the seal particulars
are verified to be in conformity with the declared details as mentioned in para
2 (ii) above.
iv. Shipping
Bills/ LEO shall be cancelled using the "Post EGM SB Cancellation"
module in EDI system as per ICES Advisory 16/2026 dated 24.03.2026.
v. Back
to town of such cargo shall be permitted as per the procedures in 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 dated 10.04.2026, as applicable.
vi. If
the seal is found tampered or not intact, the container shall be subjected to
100% examination and the existing procedures for re-import have to be followed
for such containers.
3.
The field formations to ensure the recovery of all export incentives including
IGST, Drawback etc. manually, if the same is already disbursed. Field
formations are advised to handle such cases with due diligence while ensuring
trade facilitation and safeguarding revenue.
4.
The above relaxation shall remain in force till 30.04.2026.
5.
Difficulties, if any, in implementation of this Circular may be brought to the
notice of the Board immediately.
No.
450/23/2026-Cus-lV