TaxTMI 
TaxTMI 
Procedure to handle export cargo containers containing Less than Container Load (LCL) consignments offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz
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....the Strait of Hormuz - reg. ***** The attention of all Exporters, Customs Brokers, Shipping Lines, Terminal Operators, and other stakeholders is invited to Public Notice No. 27/2026 dated 20.04.2026 issued by this office prescribing the procedure for handling export cargo containers offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to the closure of the Strait of Hormuz, in line with CBIC Circular No. 21/2026-Customs dated 15.04.2026. The said Public Notice prescribes the procedure applicable to Full Container Load (FCL) export containers. 2. Representations have been received from trade and field formations highlighting procedural challenges in respect of Less than Containe....
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....rt Code, Gate Way Port Code, Container Number, Seal Number, PNR details and Bill of Lading details - to the AC/DC in-charge of the CFS to which the container has been moved. D. SAM Verification and Container/Seal Verification On receipt of the request, the AC/DC (CFS) shall direct the Preventive Officer posted at the CFS to verify the SAM filed by the Shipping Line or its authorised representative and to verify the container particulars with the corresponding details in the SAM and other shipping documents. Since all LCL containers are stuffed at a CFS with RFID e-seal or Customs bottle seal having a unique number, the Preventive Officer, under the supervision of the Shed Superintendent/Appraiser, shall also verify the seal details ag....
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.... to be followed by EDC Section a. On receipt of the container-wise seal verification report from the Shed officers, the EDC Section shall maintain a record thereof and shall ensure that all Shipping Bills pertaining to the said container are processed in the same file. b. Where a request for Back to Town (BTT) of an LCL consignment is received from an Exporter, Customs Broker, or Consolidator in respect of a container whose file has already been forwarded to the EDC Section, the procedure at Para E.(i) above need not be repeated for each such subsequent request. c. On receipt of the file or such a request, the EDC Section shall forward the e-file to the Drawback Section and the IGST Refund Section of Chennai IV (Export) Commissione....
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....l is found to be intact and matches with the seal details declared in the Shipping Bill. ii. For containers not yet covered under Para E.(i) above: The Preventive Officer posted at the CFS shall prepare a container-wise seal verification report containing the container details, seal number, cargo details as mentioned in the SAM, and photographs, and submit the same to the AC/DC (CFS) through e-Office. The de-stuffing procedure set out at Para E.(ii) above shall thereafter be followed. Where the seal is found to be intact and matches with the seal details declared in the Shipping Bill, the movement of the subject consignment for BTT shall be allowed. The container-wise file shall subsequently be forwarded to the EDC Section for record pur....