19/2026 : Procedure to handle export cargo originating from SEZ, in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962

Circular No. 19/2026-Customs No. 450/2312026-CusJV Govemment of India Ministry of Finance (Department of Revenue) (Central Board of lndirect Taxes & Customs) Room No. 16049, Kartvaya Bhavan-I, New Delhi, the 1Oth April, 2026

To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive)/ Customs and Central Ta"r A1l Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)/ Customs and Central tax All Principal Director Generals/ Director Generals under CBIC.

Subiect: Procedure to handle export cargo orisinatins from SEZ in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act. 1962 - reg.

Madam/Sir,

I am directed to refer to Circulars No. 09/2026-Customs dated 08.03.2026. No. 10/2026-Customs dated 10.03.2026 , No. 1212026-Customs dated 17.03.2026 and No. l5/2026-Customs dated 27.03.2026 issued by the Board in the context of severe disruption in maritime routes due to closure ofthe Strait of Hormuz, resulting in diversion/retum of export cargo from intemational waters Indian Waters. Representations have been received from the trade and field formations to prescribe a simplified and uniform procedure for handling ofexport cargo originating from SEZ and affected due to disruption in maritime routes.

2. The matter has been examkred by the Board. In case of export cargo, originally cleared at SEZs, which is presently lying at gateway ports on account of disruption in maritime routes, it is clarified that, -

• lt. On the request of exporter, cancellation of LEOiShipping Bill shall be permitted by the originating SEZ. Based on such cancellation, Customs officer at the gateway port may allow movement of such cargo out of the port for return to the exporter or for re-routing, as appropriate, subject to compliance with the provisions of the Customs Act, 1962. There is no need to bring back the containers to the originating SEZ. Custodian at gateway port shall ensure proper accounting of such cargo.
• lll. Such requests shall be processed expeditiously, in coordination with the concemed SEZ and gateway port, so as to mitigate congestion and facilitate trade. To strearnline procedures and minimize delays, all communications and submissions may be carried out electronically through oflicial email, with a copy marked to the concemed exporter and physical documentation be avoided to the extent possible.
• lv. The SEZ originating export cargo which were loaded into vessels but have retr,rmed back to the gateway port due to return of vessels shall be handled as per the procedure mentioned in Circular No 0912026 dared,08 March 2026 and para 2(a) of Circular No.l2l2026-Customs &ted l7 March 2026, as applicable.
• Permission for de stuffing and storage ofsuch cargo at the Customs Bonded Warehouse at the gateway port may be given. Re-routing ofthe cargo, if requested may be permitted subject to filing of shipping Bills and adherence to other existing legal provisions and procedures made thereunder.

3. The above facility along with relaxation timeline as indicated at para l0 of Circular No. 15/2026- Customs dated 27.03.2026 shall remain in force till 30.04.2026.

4. Di{ficulties, if any, in implementation of this Circular may be brought to the notice of the Board immediately.

Hindi version will follow.

Yours fait (IndraiitPanda) $lr1l4 Under Secretary, Cus-[V, Customs Policy Wing