Procedure to handle export cargo originating from SEZ in view of disruption in maritime routes due to closure of the Strait of Hormuz.
CBIC had issued Circulars No. 09/2026-Customs dated 08.03.2026. and Circular No. 10/2026-Customs dated 10.03.2026, Circular No. 12/2026-Customs dated 17.03.2026 and Circular No. 15/2026-Customs dated 27.03.2026 issued by the Board in the context of severe disruption in maritime routes due to closure of the Strait of Hormuz, resulting in diversion/return of export cargo from international waters Indian Waters. Representations have been received from the trade and field formations to prescribe a simplified and uniform procedure for handling of export cargo originating from SEZ and affected due to disruption in maritime routes.
CBIC has issued a clarification vide Circular No. 19/2026-Customs dated 10.04.2026 that in case of export cargo, originally cleared at SEZs, which is presently lying at gateway ports on account of disruption in maritime routes:
(i) On the request of exporter, cancellation of LEO/Shipping 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.
(ii) Such requests shall be processed expeditiously, in coordination with the concerned SEZ and gateway port, so as to mitigate congestion and facilitate trade. To streamline procedures and minimize delays, all communications and submissions may be carried out electronically through official email, with a copy marked to the concerned exporter and physical documentation be avoided to the extent possible.
(iii) The SEZ originating export cargo which were loaded into vessels but have returned back to the gateway port due to return of vessels shall be handled as per the procedure mentioned in Circular No 09/2026 dared,08 March 2026 and para 2(a) of Circular No. 12/2026-Customs dated 17 March 2026, as applicable.
(iv) Permission for de stuffing and storage of such cargo at the Customs Bonded Warehouse at the gateway port may be given. Re-routing of the cargo, if requested may be permitted subject to filing of shipping Bills and adherence to other existing legal provisions and procedures made thereunder
It has been clarified that the above facility along with relaxation timeline as indicated at para 10 of Circular No. 15/2026-Customs dated 27.03.2026 shall remain in force till 30.04.2026.
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