Circular No. 09/2026-Customs, Dated 08-03-2026
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular prescribing a simplified procedure for handling export cargo returning to Indian ports following disruptions in maritime routes caused by the closure of the Strait of Hormuz.
The circular provides specific procedures depending on the stage and location of the vessel carrying the export cargo to facilitate faster handling and minimise compliance burdens.
1. Cargo Loaded but Vessel Within Indian Territorial Waters
Where export cargo has been loaded on a vessel that remains within Indian territorial waters and the Export General Manifest (EGM) or Sea Departure Manifest (SDM) has not been filed, the following procedure will apply:
- The master or captain of the vessel must submit an undertaking confirming that the vessel has not crossed Indian territorial waters.
- The vessel may be permitted to berth at the same port of departure without filing a Sea Arrival Manifest (SAM).
- Containers may be offloaded at the port terminal without filing a Bill of Entry.
However, the following verifications must be carried out:
- Verification of shipping documents
- Matching of container particulars with the corresponding Shipping Bills
- Verification of container seals
Where container seals are tampered, 100% examination of the cargo will be required.
Further, the proper officer must cancel the Shipping Bills and the Let Export Order (LEO). Exporters may also be permitted the Back to Town facility, where requested.
2. Cargo Loaded and EGM/SDM Filed or Vessel Returned from International Waters
Where the cargo is loaded and EGM or SDM has already been filed, or where the vessel has crossed Indian territorial waters and returns from international waters without calling at any foreign port, the following procedure applies:
- Containers may be offloaded without filing a Bill of Entry.
- The SDM and shipping documents must be verified.
- Container details must be matched with the corresponding Shipping Bills.
- Seal integrity must be checked.
A new option will be introduced in the ICES system to allow cancellation of Shipping Bills even after filing of EGM, in order to prevent disbursal of export incentives where benefits have not yet been granted.
3. Reporting and Record Maintenance
Details of cancelled Shipping Bills will be shared with:
- Reserve Bank of India (RBI)
- Directorate General of Foreign Trade (DGFT)
- Other relevant agencies
This information will be transmitted through ICEGATE.
Until the system facility becomes operational, records must be maintained manually by field formations.
4. Vessel Returning After Calling at a Foreign Port
Where the vessel returns after calling at a foreign port but without discharge of containers, the consignments will be treated as exported out of India.
In such cases:
- A Sea Arrival Manifest (SAM) must be filed.
- The same verification and reporting procedures described above will apply.
5. Recovery of Export Incentives
Field formations have been directed to ensure recovery of export incentives where such benefits have already been disbursed, including:
- IGST refunds
- Duty drawback
6. Transhipment of Cargo
Transhipment of cargo will continue to be governed by existing provisions, and the present circular does not modify those procedures.
7. Validity of the Relaxation
The simplified procedures introduced through the circular will remain in force for fifteen days from the date of issuance.
8. Objective of the Circular
The measure aims to provide temporary procedural relief to exporters and shipping operators affected by disruptions in maritime routes while ensuring appropriate regulatory checks, documentation, and recovery of export incentives where applicable.
