Procedure to handle export cargo containers offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz

Procedure to handle export cargo containers offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962 https://www.taxtmi.com/circulars?id=69682 Simplified procedure prescribed for handling export cargo containers returned to India after offloading at foreign ports due to disruption of maritime routes. The procedure provides for verification of the Shipping Line Amendment Message, matching of container and seal particulars with Shipping Bills and related documents, and offloading without a Bill of Entry where the seal is intact and verified. Shipping Bills and LEO are to be cancelled through the prescribed EDI module after recovery of any already disbursed export incentives such as IGST refund and drawback. Where the seal is tampered or not intact, 100% examination and the existing re-import procedure apply. en-us Mon, 20 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 11:30:00 +0530 TaxTMI RSS Generator Procedure to handle export cargo containers offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962 https://www.taxtmi.com/circulars?id=69682 Simplified procedure prescribed for handling export cargo containers returned to India after offloading at foreign ports due to disruption of maritime routes. The procedure provides for verification of the Shipping Line Amendment Message, matching of container and seal particulars with Shipping Bills and related documents, and offloading without a Bill of Entry where the seal is intact and verified. Shipping Bills and LEO are to be cancelled through the prescribed EDI module after recovery of any already disbursed export incentives such as IGST refund and drawback. Where the seal is tampered or not intact, 100% examination and the existing re-import procedure apply. Circulars Customs Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69682