The Central Board of Indirect Taxes & Customs (CBIC) on April 10, 2026, issued a circular regarding the procedure to handle export cargo originating from SEZ in view of the disruption in maritime routes due to the closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962.
The following has been stated: -
•The circular provides a procedure for handling SEZ export cargo affected by disruption due to the closure of the Strait of Hormuz.
•Exporters can request cancellation of LEO/Shipping Bill, allowing cargo at gateway ports to be returned or rerouted without sending it back to the originating SEZ.
•Customs authorities will permit movement, de-stuffing, storage in bonded warehouses, and re-routing, subject to legal compliance.
•Processes will be expedited with electronic communication to reduce delays and port congestion.
•These relaxations are temporary and valid until April 30, 2026.
[Circular No. 19/2026-Customs]
