CBIC Relaxes Import Rules for Returned Export Containers

Customs • News • Statutory Scope

Centax Editorial Board

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returned export containers

Circular No. 21/2026-Customs, Dated 15-04-2026

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular under Section 143AA of the Customs Act, 1962, prescribing a special procedure for handling export cargo containers that were offloaded at foreign ports and subsequently returned to India due to disruptions such as the closure of the Strait of Hormuz.

1. Filing of SAM (Single Amendment Message)

  • Shipping lines or authorised representatives must file a SAM
  • Applicable where export cargo is:
    1. Offloaded at an intermediate foreign port
    2. Returned to India due to disruption

2. Verification of Cargo and Documents

Customs authorities shall:

  • Verify container particulars with:
    1. Shipping Bills
    2. Supporting export documents
  • Check seal integrity for:
    1. Factory-stuffed self-sealed containers
    2. RFID e-seal containers
  • Match seal details and coordinate with DG Systems (ICES platform) for verification, where required

3. Offloading Without Bill of Entry

Containers may be offloaded at port terminals without filing a Bill of Entry, subject to:

  • Proper SAM filing
  • Verification of shipping documents
  • Seal integrity being intact

4. Cancellation of Shipping Bills

  • Shipping Bills and Let Export Order (LEO) shall be cancelled using ‘Post EGM SB Cancellation’ module in the EDI system
  • As per ICES Advisory 16/2026 dated 24-03-2026

5. Procedure for Tampered or Non-Intact Seals

  • If seals are Tampered with or not intact →
  • Then:
    1. 100% examination of the container shall be conducted
    2. Standard re-import procedures shall apply

6. Recovery of Export Incentives

  • Authorities must ensure recovery of:
    1. IGST refunds
    2. Drawback and other export incentives
  • If such benefits have already been disbursed

7. Validity of the Relaxation

The special procedure is:

  • Temporary in nature
  • Applicable until 30th April 2026

8. Conclusion

This circular provides a practical and time-bound relief mechanism to address disruptions in global shipping routes, ensuring smooth handling of returned export cargo while maintaining regulatory checks and revenue safeguards.

Click Here To Read The Full Circular

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