The Central Board of Indirect Taxes & Customs (CBIC) on April 15, 2026, issued 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.
In light of disruptions in maritime routes due to the closure of the Strait of Hormuz, export cargo from India has been diverted or returned after being offloaded at intermediate foreign ports (such as Sri Lanka). To address the resulting procedural and legal challenges, the Central Board of Indirect Taxes and Customs (CBIC) has prescribed a streamlined process for handling such returned export containers.
Shipping lines must file a SAM (Supplementary Arrival Manifest) due to changes in vessel and cargo details. Containers can be offloaded without filing a Bill of Entry, provided seal integrity (including RFID e-seals) is verified and matches shipping documents. Relevant Shipping Bills/LEO must be cancelled through the EDI system, and “back to town” clearance may be allowed as per earlier circulars. However, if seals are tampered, 100% examination and re-import procedures will apply.
Additionally, authorities must ensure recovery of export incentives (like IGST refunds and drawback) if already disbursed. The relaxation aims to balance trade facilitation with revenue protection and is valid until April 30, 2026.
[Circular No. 21/2026-Customs]
