Procedure to handle export cargo originating from SEZ in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act 1962

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....ral Board of Indirect Taxes & Customs) Room No. 16049, Kartvaya Bhavan-I, New Delhi, the 10th April, 2026 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive)/ Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)/ Customs and Central tax All Principal Director Generals/ Director Generals under C....

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....ion in maritime routes. 2. The matter has been examined by the Board. In case of export cargo, originally cleared at SEZs, which is presently lying at gateway ports on account of disruption in maritime routes, it is clarified that, - 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....

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.... 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 dated 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 giv....