Procedure to handle export cargo containers off loaded at foreign ports and subsequently returned to India · 21/2026-Customs

Circular No.2 1/2026-Customs N o. 4 50 I 23 I 2026-Cus-lV Govemment of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes & Customs) Room No. 16049, Kartvaya Bhavan-I, New Delhi, the 15th April, 2026.

To, All Principal Chief Commissionersi 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 off loaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure ofthe Strait of Hormuz- Section 143AA ofthe 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. l2l2o26-Customs dated 17.03.2026, No. l5/2026- Customs dated 27.03.2026 and No 1912026 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/retum of export cargo fiom intemational waters/Indian Waters. Representations have been received fiom 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 retumed 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 ofsuch cargo, where export cargo is brought back to Indian ports which are offloaded at intermediate foreign ports at Sri Lanka due to the closure of the Strait of Hormuz or similar disruptions the follow'ing 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 ofdischarge and retum ofcargo 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.26l2ol7 -Ctstoms 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 offrcer 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 1612026 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. 1212026-Customs dated 17.03.2026 , No. 15/2026-Customs dated 27.03.2026 and No 1912026 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.

Hindi version will follow.

Yours faithfully,

(Nlunesh Kumar Meena) OSD, Cus-IV, Customs Policy Wing P@4 t