Procedure to handle export cargo containers off loaded 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

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....Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes & Customs) Room No. 16049, Kartvaya Bhavan-I, New Delhi, the 15th 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 Al....

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....rmations highlighting procedural and legal challenges in respect of export containers originating from India, which are off-loaded at intermediate foreign ports and are subsequently returned to India without being delivered at the final destination. 2. The matter has been examined by the Board. In order to facilitate trade and ensure expeditious handling of such cargo, where export cargo is bro....

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....hecked and matched with seal details declared in the Shipping Bills and other documents. For containers stuffed in CFS/ICD with RFID e seal or Customs bottle seal having unique number, the field formations shall coordinate with DG Systems and get details of the seal entered in ICES while entering the stuffing report for export container for the purpose of matching and verification, if it cannot be....

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....s dated 17.03.2026, No. 15/2026-Customs dated 27.03.2026 and No 19/2026 dated 10.04.2026, as applicable. vi. If the seal is found tampered or not intact, the container shall be subjected to 100% examination and the existing procedures for re-import have to be followed for such containers. 3. The field formations to ensure the recovery of all export incentives including IGST, Drawback e....