TaxTMI 
TaxTMI 
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
X X X X Extracts X X X X
X X X X Extracts X X X X
..... ***** The attention of all Exporters, Customs Brokers, Shipping Lines, Terminal Operators, and other stakeholders is invited to CBIC Circular No. 21/2026-Customs dated 15.04.2026, issued by the Board in exercise of powers conferred under Section 143AA of the Customs Act, 1962. Reference is also invited to Circulars No. 09/2026-Customs dated 08.03.2026, No. 10/2026-Customs dated 10.03.2026, No. 12/2026-Customs dated 17.03.2026, No. 15/2026-Customs dated 27.03.2026, and No. 19/2026-Customs dated 10.04.2026, issued by the Board earlier in this context. Ongoing war conditions in the Middle East have led to the closure of the Strait of Hormuz and the consequent disruption in maritime routes, suspension of bookings by major shipping lines....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eal entered in ICES while entering the stuffing report for the export container for the purpose of matching and verification, if it cannot be retrieved by the officer in the System. iii. The containers may be offloaded at the port terminal without filing a Bill of Entry, subject to verification of SAM and other related shipping documents. The relaxation in filing of the Bill of Entry shall be allowed only where the integrity of the container seal is found to be intact and the seal particulars are verified to be in conformity with the declared details as mentioned in para 2(ii) above. iv. Shipping Bills/LEO shall be cancelled using the "Post EGM SB Cancellation" module in the EDI system as per ICES Advisory 16/2026 dated 24....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rade The Exporter or Customs Broker shall submit a request letter along with all requisite documents, including the relevant shipping documents and details (Shipping Bill Number and date, Port Code, Gate Way Port Code, Container Number, Seal Number, Bill of Lading details, etc.) to the Preventive Section under Chennai III (Preventive) Commissionerate. b. SAM Verification and Seal Verification On receipt of the request, the Preventive Section shall first verify the SAM filed by the Shipping Line or its authorised representative, including the vessel, consignor-consignee, and Bill of Lading details. Thereafter, a Preventive Officer shall be deputed for physical verification of the seal on the returned container at t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ound to be tampered or not intact: The Preventive Section shall record the findings in the seal verification report. The container shall be subjected to 100% examination and the existing procedures for re-import shall be followed for such containers, as prescribed in para 2(vi) of CBIC Circular No. 21/2026-Customs dated 15.04.2026. B. In case the container has been moved to a CFS under PNR movement a. Submission of Request by Trade The Exporter or Customs Broker shall submit a request letter along with all requisite documents, including the relevant shipping documents and details (Shipping Bill Number and date, Port Code, Gate Way Port Code, Container Number, Seal Number, PNR details, Bill of Lading detai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....DI system, as per ICES Advisory 16/2026 dated 24.03.2026. iv. After cancellation of the Shipping Bill and LEO, the EDC Section shall issue a communication to the concerned Exporter/Customs Broker, with a copy marked to the AC/DC (CFS), Chennai IV (Export) Commissionerate, and shall forward the file back to the AC/DC (CFS), Chennai IV (Export) Commissionerate, for release of the container to 'Back to Town'. d. Where the container seal is found to be tampered or not intact: The Preventive Officer posted at the CFS shall record the findings in the seal verification report. The container shall be subjected to 100% examination and the existing procedures for re-import shall be followed for such containers, as p....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... communicate the same to the concerned Customs Formation, with the approval of the respective AC/DC (CFS), Chennai IV (Export) Commissionerate, through e-Office, for information and necessary action, as per existing procedures for re-import containers. E. Maintenance of Registers Separate registers shall be maintained to record all such requests and process completion date/time by Customs at each Terminal, CFS/Port Examination Area, EDC Section, and Drawback/IGST Refund Section, with all steps in the process duly recorded therein, on a daily basis, for future reference. 5. This Public Notice shall also be construed as a Standing Order for all officers of Chennai IV (Export) Commissionerate and officers of Chennai III (P....