CBIC issues simplified customs procedures to efficiently handle export cargo returning to India due to global shipping disruptions, ensuring faster clearance and proper regulation of export benefits.
Saloni Kumari | Mar 18, 2026 |
CBIC Issues New Procedures to Streamlines Re-Entry of Export Cargo Amid Strait of Hormuz Disruptions
The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance (Department of Revenue) has issued a Circular No. 12/2026-Customs dated March 17, 2026, addressed to all the Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs and Central Tax and Principal Director General/Director General under CBIC.
This circular is issued subsequent to an earlier Circular No. 09/2026-Customs dated March 08, 2026, issued concerning the same issue. The present circular has been issued to resolve the issues that arose due to the return of export cargo from international waters due to the closure of the Strait of Hormuz and the consequential return of export cargo from international waters to Indian ports. The circular mentions simplified procedures to ensure faster handling and minimal disruption to trade.
When a vessel carrying goods returns from international waters and lands at a different Indian port which is not similar to the original port from which it departed, in that case it becomes an obligation for the shipping line to file a Sea Arrival Manifest (SAM), as per provisions of the Customs Act, 1962. In this case, containers are required to be verified by the proper customs officer using SAM and other available documents. During such verification, the integrity of container seals is deeply checked.
Exporters can request verification from the original port to confirm whether export benefits such as IGST refunds or duty drawbacks were issued. If so, steps will be taken to cancel the Shipping Bill and Let Export Order (LEO) and recover any benefits already granted.
After verification, goods may be allowed back into the domestic market under the “Back to Town” (BTT) procedure, subject to proper documentation. A new system will soon allow cancellation of Shipping Bills even after export records are filed, ensuring that incentives are not wrongly issued. Until then, records will be maintained manually.
These measures aim to support exporters and maintain smooth trade operations during global shipping disruptions.
Refer to the official circular to know the detailed procedures for other conditions.
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