CBIC prescribes procedure for handling of returning export cargo from international waters due to closure of the Strait of Hormuz and waiver of levy of additional fee
CBIC has considered the representations received from field formations indicating that, due to the closure of the Strait of Hormuz and the consequent disruption in maritime routes, certain vessels carrying export cargo from India are unable to reach their destination ports and are returning to Indian ports. It has been requested to prescribe a simplified procedure for handling of such cargo:
Accordingly, the CBIC has issued Circular No. 09/2026 dated 08.03.2026 prescribing the following procedures in order to facilitate trade and ensure expeditious handling of such cargo, where export cargo is brought back to Indian ports due to the closure of the Strait of Hormuz or similar disruptions. In all such cases the vessel shall be permitted to berth only at the same India port from which it was departed except in case of transhipment. The procedures to be followed in different situations are prescribed as below:
(a) Cargo loaded on vessel and vessel is within Indian territorial waters and EGM or SDM not filed
(i) The master of the vessel/Captain shall submit an undertaking stating that the vessel has not crossed territorial waters of India. In such cases, the vessels may be permitted to berth at the Indian port without filing Sea Arrival Manifest (SAM) where the vessel had earlier departed from an Indian port and has not called at any foreign port.
(ii) The containers may be offloaded at the port terminal without filing a Bill of Entry, subject to verification of related shipping documents.
(iii) The container particulars shall be verified with the corresponding Shipping Bills. During such verification, the integrity of container seals shall also be checked and matched with seal details declared in the Shipping Bills.If the seal is found tampered or not intact, the container shall be subjected to 100% examination.
(iv) The proper officer shall ensure that the Shipping Bills and Let Export Order is cancelled.
(v) Where requested by the exporter, Back to Town facility may be permitted by the proper officer
(b) Cargo loaded on vessel and vessel is within Indian territorial waters and EGM or SDM filed OR Vessel is beyond Indian territorial waters and is in International waters and returning without calling any foreign ports
(i) The master of the vessel/Captain shall submit an undertaking stating that the vessel has not crossed territorial waters of India or has returned without calling any foreign port if it has crossed territorial water of India.In such cases, the vessels may be permitted to berth at the Indian port without filing Sea Arrival Manifest (SAM) where the vessel had earlier departed from an Indian port and has not called at any foreign.
(ii) The containers may be offloaded at the port terminal without filing a Bill of Entry, subject to verification of SDM and related shipping documents.
(iii) The container particulars shall be verified with the corresponding Shipping Bills. During such verification, the integrity of container seals shall also be checked and matched with seal details declared in the Shipping Bills.If the seal is found tampered or not intact, the container shall be subjected to 100% examination.
(iv) A new option will be provided by DG System to cancel such Shipping Bills post EGM in ICES system, wherever applicable. The entry of Shipping Bill in new facility for cancellation post EGM will also ensure that export incentives are not disbursed in cases where such benefits have not yet been granted.
(v) Details of such cancelled Shipping Bills shall be shared with RBI, DGFT and other concerned agencies by ICEGATE.
(vi) Till the new system as mentioned above is developed, the field formations shall maintain all the records manually and shall enter the details in system, once its operationalised.
(c) Vessel is beyond Indian territorial waters and is in International waters and returning to India after calling any foreign port without discharge of any container
(i) Such consignments shall be treated as Exported out of India.
(ii) SAM should be filed by the Shipping line or the authorised representatives.
(iii) Procedures mentioned at (ii) to (vi) of para (b) above should be followed in these.
The Board has also taken note of the prevailing disruptions international shipping and logistics routes arising from the ongoing crisis in the Middle East region and due to the closure of the strait of Hormuz. CBIC has also issued Circular No. 10/2026 dated 10.03.2026 to waive levy of additional fee for amendment or cancellation of export documents. It has clarified that where amendment or cancellation of export documents becomes necessary sole|y due to force majeure circumstances, the proper officer my allow such amendment or cancellation without insisting on payment of prescribed fee.
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