{"id":8402,"date":"2026-03-19T17:34:48","date_gmt":"2026-03-19T12:04:48","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8402"},"modified":"2026-03-20T08:36:52","modified_gmt":"2026-03-20T03:06:52","slug":"cbic-issues-procedure-for-return-of-export-cargo-amid-hormuz-disruption","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cbic-issues-procedure-for-return-of-export-cargo-amid-hormuz-disruption","title":{"rendered":"CBIC Issues Procedure for Return of Export Cargo Amid Hormuz Disruption"},"content":{"rendered":"<p><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2012%2F2026-Customs&amp;itemType=AP\">Circular No. 12\/2026-Customs<\/a>, Dated 17-03-2026<\/p>\n<p data-start=\"94\" data-end=\"362\">The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular prescribing <strong data-start=\"183\" data-end=\"265\">procedures to facilitate trade and ensure expeditious handling of export cargo<\/strong> brought back to Indian ports due to disruptions such as the <strong data-start=\"326\" data-end=\"361\">closure of the Strait of Hormuz<\/strong>.<\/p>\n<p data-start=\"364\" data-end=\"480\">The circular provides detailed operational guidance depending on the location of the vessel and the stage of export.<\/p>\n<h2 data-section-id=\"ma4zmu\" data-start=\"482\" data-end=\"540\">1. Procedure Where Vessel Lands at a Different Indian Port<\/h2>\n<p data-start=\"542\" data-end=\"683\">In cases where the vessel returns and lands at an <strong data-start=\"592\" data-end=\"649\">Indian port other than the original port of departure<\/strong>, the following procedure applies:<\/p>\n<ul>\n<li data-start=\"687\" data-end=\"770\">The <strong data-start=\"691\" data-end=\"767\">Shipping Line or authorised agent must file a Sea Arrival Manifest (SAM)<\/strong>.<\/li>\n<li data-start=\"773\" data-end=\"831\">The <strong data-start=\"777\" data-end=\"828\">proper officer will verify containers and seals<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"833\" data-end=\"899\">Further, coordination between Customs authorities will be ensured:<\/p>\n<ul>\n<li data-start=\"903\" data-end=\"1017\"><strong data-start=\"903\" data-end=\"980\">Communication between the port of landing and the original port of export<\/strong> for verification of export details<\/li>\n<li data-start=\"1020\" data-end=\"1082\"><strong data-start=\"1020\" data-end=\"1080\">Cancellation of Shipping Bill and Let Export Order (LEO)<\/strong><\/li>\n<li data-start=\"1085\" data-end=\"1176\">Permission for <strong data-start=\"1100\" data-end=\"1131\">Back to Town (BTT) facility<\/strong> after completion of prescribed formalities<\/li>\n<\/ul>\n<h2 data-section-id=\"1sj0pxt\" data-start=\"1178\" data-end=\"1249\">2. Cancellation of Shipping Bills and Prevention of Incentive Disbursal<\/h2>\n<p data-start=\"1251\" data-end=\"1368\">The circular allows <strong data-start=\"1271\" data-end=\"1330\">cancellation of Shipping Bills even after filing of EGM<\/strong> in the Customs system to ensure that:<\/p>\n<ul data-start=\"1370\" data-end=\"1427\">\n<li data-section-id=\"ykawvt\" data-start=\"1370\" data-end=\"1427\">\n<p data-start=\"1372\" data-end=\"1427\"><strong data-start=\"1372\" data-end=\"1411\">Export incentives are not disbursed<\/strong> in such cases<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1429\" data-end=\"1485\">Details of cancelled Shipping Bills will be shared with:<\/p>\n<ul>\n<li data-start=\"1489\" data-end=\"1522\"><strong data-start=\"1489\" data-end=\"1520\">Reserve Bank of India (RBI)<\/strong><\/li>\n<li data-start=\"1525\" data-end=\"1574\"><strong data-start=\"1525\" data-end=\"1572\">Directorate General of Foreign Trade (DGFT)<\/strong><\/li>\n<li data-start=\"1577\" data-end=\"1621\">Other concerned agencies through <strong data-start=\"1610\" data-end=\"1621\">ICEGATE<\/strong><\/li>\n<\/ul>\n<p data-start=\"1623\" data-end=\"1730\">Until system functionality is fully operational, <strong data-start=\"1672\" data-end=\"1709\">manual records must be maintained<\/strong> by field formations.<\/p>\n<h2 data-section-id=\"8hrx2l\" data-start=\"1732\" data-end=\"1756\">3. Transhipment of Cargo<\/h2>\n<p data-start=\"1758\" data-end=\"1855\">The circular permits <strong data-start=\"1779\" data-end=\"1849\">international transhipment of Less-than-Container Load (LCL) cargo<\/strong> from:<\/p>\n<ul>\n<li data-start=\"1859\" data-end=\"1879\">All notified ports<\/li>\n<li data-start=\"1882\" data-end=\"1906\">International airports<\/li>\n<\/ul>\n<p data-start=\"1908\" data-end=\"2049\">This is allowed up to <strong data-start=\"1930\" data-end=\"1947\">31 March 2026<\/strong>, in accordance with <strong data-start=\"1968\" data-end=\"2015\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2014%2F2007-Cus.&amp;itemType=AP\">Circular No. 14\/2007-Cus.<\/a>, dated 16-03-2007<\/strong>, subject to specified conditions.<\/p>\n<h2 data-section-id=\"276jgj\" data-start=\"2051\" data-end=\"2098\">4. Handling of Liquid Bulk and Break Bulk Cargo<\/h2>\n<p data-start=\"2100\" data-end=\"2168\">For <strong data-start=\"2104\" data-end=\"2139\">liquid bulk or break bulk cargo<\/strong>, the circular provides that:<\/p>\n<ul>\n<li data-start=\"2172\" data-end=\"2248\"><strong data-start=\"2172\" data-end=\"2246\">Temporary unloading and storage may be permitted under Customs control<\/strong><\/li>\n<li data-start=\"2251\" data-end=\"2291\">Such cargo may be subsequently used for:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li data-start=\"2296\" data-end=\"2339\">Onward international transhipment, or<\/li>\n<li data-start=\"2344\" data-end=\"2357\">Re-export<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h2 data-section-id=\"15rt26j\" data-start=\"2359\" data-end=\"2389\">5. Validity of the Relaxations<\/h2>\n<p data-start=\"2391\" data-end=\"2448\">The relaxations provided under this circular, along with:<\/p>\n<ul>\n<li data-start=\"2452\" data-end=\"2508\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2009%2F2026-Customs&amp;itemType=AP\">Circular No. 09\/2026-Customs<\/a> dated 08-03-2026, and<\/li>\n<li data-start=\"2511\" data-end=\"2563\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2010%2F2026-Customs&amp;itemType=AP\">Circular No. 10\/2026-Customs<\/a> dated 10-03-2026,<\/li>\n<\/ul>\n<p data-start=\"2565\" data-end=\"2610\">will remain in force <strong data-start=\"2586\" data-end=\"2609\">up to 31 March 2026<\/strong>.<\/p>\n<h2 data-section-id=\"13wljez\" data-start=\"2612\" data-end=\"2640\">6. Objective of the Circular<\/h2>\n<p data-start=\"2642\" data-end=\"2663\">The circular aims to:<\/p>\n<ul>\n<li data-start=\"2667\" data-end=\"2751\">Facilitate smooth handling of export cargo affected by global shipping disruptions<\/li>\n<li data-start=\"2754\" data-end=\"2805\">Minimise procedural delays and compliance burdens<\/li>\n<li data-start=\"2808\" data-end=\"2871\">Ensure proper verification and control of export consignments<\/li>\n<li data-start=\"2874\" data-end=\"2923\">Prevent wrongful disbursal of export incentives<\/li>\n<\/ul>\n<p data-start=\"2925\" data-end=\"3054\" data-is-last-node=\"\" data-is-only-node=\"\">Overall, the measure provides temporary operational flexibility while maintaining regulatory safeguards in the Customs framework.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Circular No. 12\/2026-Customs, Dated 17-03-2026 The Central Board of Indirect Taxes and&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8408,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,178,47],"tags":[],"class_list":["post-8402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-customs-statutory-scope"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBIC Issues Procedure for Return of Export Cargo Amid Hormuz Disruption<\/title>\n<meta name=\"description\" content=\"CBIC prescribes procedures for handling returned export cargo due to Strait of Hormuz disruption, including SAM filing, BTT facility and Shipping Bill cancellation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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