Returned export containers get simplified customs handling, with seal verification, incentive recovery, and re-import checks for tampered seals.

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Full Text of the Document

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....Returned export containers offloaded at foreign ports may be handled under a simplified procedure where the Shipping Line files SAM, seals and shipping documents are verified against the Shipping Bill, and the container may be offloaded without a Bill of Entry only if seal integrity is intact and particulars match. Before cancellation of the Shipping Bill and LEO, any already disbursed export incentives, including IGST refund and drawback, must be recovered. If the seal is tampered or not intact, 100% examination and existing re-import procedures apply. The notice also prescribes local coordination between Preventive and EDC sections, sets out transshipped cargo handling, requires register maintenance, and operates as a standing order till 30.04.2026.....