The Central Board of Indirect Taxes & Customs (CBIC) on March 17, 2026, notified regarding the return of export cargo from international waters due to the closure of the Strait of Hormuz.
The following has been stated:
• It has issued a clarification under the Customs Act, 1962, to streamline procedures for handling export cargo that has returned to Indian ports due to disruptions such as the closure of the Strait of Hormuz. It prescribes that where vessels land at a port different from the original port of export, a Sea Arrival Manifest (SAM) shall be filed, containers verified (with 100% examination if seals are tampered), and coordination shall be done with the original port to cancel Shipping Bills and Let Export Orders (LEO) and ensure reversal of any export incentives.
• After due verification, the Back to Town (BTT) facility may be allowed, and a system is being introduced to enable post-Export General Manifest (EGM) cancellation of Shipping Bills, with data sharing to agencies like RBI and DGFT.
• Additionally, international trans-shipment of LCL cargo has been temporarily permitted from all notified ports and airports till March 31, 2026, subject to infrastructure conditions.
• For liquid/break bulk cargo, temporary unloading and storage in bonded facilities is allowed under strict customs control for re-export.
• These relaxations are temporary trade facilitation measures and will remain in force till March 31, 2026.
[Circular No.1212026-Customs]
