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Procedural guidance is prescribed for LCL export containers that were offloaded at foreign ports and returned to Chennai on or before 30.04.2026 due to disruption in maritime routes. Shipping lines must file the Sea Arrival Manifest, the containers must be moved to a CFS after seal verification, and the exporter, broker, or liner must submit the prescribed request and documents to the CFS officer. If the seal is intact and matches the Shipping Bill, the cargo is de-stuffed under supervision, the file is routed for recovery of any drawback or IGST refund already paid, and the Shipping Bill and LEO are cancelled before BTT permission is granted. If the seal is tampered, 100% examination and re-import procedures apply.
Procedural guidance is prescribed for LCL export containers that were offloaded at foreign ports and returned to Chennai on or before 30.04.2026 due to disruption in maritime routes. Shipping lines must file the Sea Arrival Manifest, the containers must be moved to a CFS after seal verification, and the exporter, broker, or liner must submit the prescribed request and documents to the CFS officer. If the seal is intact and matches the Shipping Bill, the cargo is de-stuffed under supervision, the file is routed for recovery of any drawback or IGST refund already paid, and the Shipping Bill and LEO are cancelled before BTT permission is granted. If the seal is tampered, 100% examination and re-import procedures apply.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
