F.No.450/23 12026-Cus \Y
Govemment of India
Ministry of Finance
Deparhnent of Revenue
(Central Board oflndirect Taxes & Customs)
Circular No.1212026-Customs
Hall No 14049, Kartarya Bhavan,
New Delhi, dated the l7r March,2026
To,
All Principal Chief Commissioner/ Chief Commissioner of Customs/ Customs (Preventive) /
Customs and Central Tar
All Principal Director GeneraV Director General under CBIC
Subject: Return of export cargo from international waters due to closure ofthe Strait of
Hormuz - Section 143AA of the Customs Act, 1962 - reg.
Madam/Sir.
Kind reference is invited to Circular No.09/2026-Customs dated 08.03.2026 issued by
the Board in the context of disruption in maritime routes due to the closure of the Strait of
Hormuz and the consequential retum of export cargo from international waters to Indian
ports. Representations have been received from field formations regarding the procedure for
transhipments and Back to Town (BTT) to be followed in a1l such cases where the vessel has
landed at an Indian porl which is difl'erent from the original port of departure. Clarification
has also been sought regarding the procedures to be followed in case of Intemational
Transhipment to be followed at Indian port for such affected consignments.
- The matter has been examined by the Board. Accordingly, Board in exercise of the
porvers conferred under Section 143AA of the Customs Act, 1962, prescribes the followilg
procedures in order to facilitate trade and ensure expeditious handling of such cargo, where
export cargo is brought back to Indian ports due to the closure of the Strait of Hormuz or
similar disruptions. The following procedures are to be followed in case where the vessel
has landed at an Indian port other than the original port of departure:-
(a) Vessel departed from any Indian port and landed at a different Indian port:-
The Shipping Line or its authorised agent shall file the Sea Arrival Manifest (SAM) at
the port of landing accordance with the provisions of the Customs Act, 1962. DG
System shall provide dummy port code for the vessels retuming to India with/without
calling on any foreign port.
i. The containers discharged at the port ollanding shall be verified by the proper officer
*,ith refbrence to the SAM and other available documents.
ii. During such verification, the integrity of container seals shall be checked and
matched with the seal details declared in the expo( documents. If the seal is found
tampered or not intact, the container(s) shall be subjected to 100% examination at the
port of landing.
iii. On request of the exporter, the Customs formation at the port of landing shall
communicate with the Customs formation at the port of export to verily whether any
expofi incentives such as IGST refund. drawback or other benefits have been
disbursed and also to cancel the Shipping Bill and Let Export Order (LEO).
iv. The port of export shall also take necessary steps to ensure reversal or recovery of
export incentives, if the same have already been disbursed.
v. The Customs lormation at the port of export shall initiate action for cancellation of
the Shipping Bill and Let Export Order (LEO) in the ICES system.
vi. Upon completion ofthe above verification and confirmation from the port ofexport,
the proper officer at the port where the containers are presently located may permit
Back to Town (BTT) facility, subject to compliance with applicable documentation
and procedures.
vii. A new option w{ll be provided by DG System to cancel such Shipping Bills post
EGM in ICES system, wherever applicable. The entry of Shipping Bill in new facility
for cancellation post EGM will also ensure that export incentives are not disbursed in
cases where such benefits have not yet been granted.
viii. Details of such cancelled Shipping Bills shall be shared with RBI, DGFT and other
concemed agencies by ICEGATE.
ix. Till the new system as mentioned above is developed, the field formations(Port of
Export) shall maintain all the records manually and shall enter the details in system,
once its operationalised.
(b) International transshipment
Reference is invited to CBIC Circular No. 14l2007-Cus dated 16s March 2007
regarding the intemational transshipment ol LCL cargo at specific Indian port i.e
Cochin, Chennai, Tuticorin and Nava Sheva. It has been decided to permit the
intemational transhipment of LCL cargo from all the notified ports and Intemational
Airports till 31 March 2026 subject to the procedure mentioned in the said Circula-r.
The Pr. Chief Commissioner/ Chief Commissioner of the respective zone may decide
to extend this facility of the intemational transhipment based on the availability of
sufficient safe and secure storage space lor the EXIM cargo, availability of adequate
infrastructure including cargo handling equipment and other logistic requirement.
(c) Liquid bulk/break bulk cargo
In case ofvessels carrying liquid bulkibreak bulk cargo, destined for foreign ports are
compelled to divert to an Indian port due to maritime security concems, disruption of
intemational shipping routes, or other logistical exigencies, the jurisdictional
Principal Commissioner/Commissioner of Customs may permit temporary unloading
and storage of such cargo within a Customs area and Customs approved bonded
warehouses or bonded tank facilities, for the limited purpose of onward intemational
transshipment or re-export.
Such permission may be granted on a case-to-case basis subject to Customs
supervision during discharge, ullage survey and quantity determination. storage under
the custody of an approved custodian under Section 45 of the Customs Act, 1962,
maintenance of proper inventory records, execution of suitable bond or undertaking,
testing ofthe cargo and ensuring that the cargo remains under Customs control at all
times and is not cleared for home consumption or diverted into the Domestic Tariff
Area.
-
The above relaxation, the relaxation provided under Circular No 09/2026-Customs
dated 08s March, 2026 and Circular I 0/2026-Customs dated 10e March, 2026 shall remain in
force till 3 I't March, 2026.
-
Difficulties, if any, in implementation of this circular may be brought to the notice of
the Board.
Hindi version will follow
Yours sincerely,
(Indrajit Panda)
Under Secretary (Cus IV)
