Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962

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.... Hormuz - Section 143AA of the Customs Act, 1962 - reg. Madam/Sir, Kind reference is invited to Circular No.09/2026-Customs dated 08.03.2026 issued by the Board in the context of disruption in maritime routes due to the closure of the Strait of Hormuz and the consequential return of export cargo from international waters to Indian ports. Representations have been received from field formations regarding the procedure for transhipments and Back to Town (BTT) to be followed in all such cases where the vessel has landed at an Indian port which is different from the original port of departure. Clarification has also been sought regarding the procedures to be followed in case of International Transhipment to be followed at Indian port for ....

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....on at the port of export to verify whether any export incentives such as IGST refund, drawback or other benefits have been disbursed and also to cancel the Shipping Bill and Let Export Order (LEO). v. The port of export shall also take necessary steps to ensure reversal or recovery of export incentives, if the same have already been disbursed. vi. The Customs formation at the port of export shall initiate action for cancellation of the Shipping Bill and Let Export Order (LEO) in the ICES system. vii. Upon completion of the above verification and confirmation from the port of export, the proper officer at the port where the containers are presently located may permit Back to Town (BTT) facility, subject to complian....

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..... (c) Liquid bulk/break bulk cargo i. In case of vessels carrying liquid bulk/break bulk cargo, destined for foreign ports are compelled to divert to an Indian port due to maritime security concerns, disruption of international shipping routes, or other logistical exigencies, the jurisdictional Principal Commissioner/Commissioner of Customs may permit temporary unloading and storage of such cargo within a Customs area and Customs approved bonded warehouses or bonded tank facilities, for the limited purpose of onward international transshipment or re-export. ii. Such permission may be granted on a case-to-case basis subject to Customs supervision during discharge, ullage survey and quantity determination, storage under t....