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

Last updated: 17 April 2026

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This notification outlines the procedure for handling export cargo originating from Special Economic Zones (SEZs) that has been affected by disruptions in maritime routes, specifically due to the closure of the Strait of Hormuz. It clarifies how to manage such cargo currently held at gateway ports, referencing Section 143AA of the Customs Act, 1962.

Govemment of IndiaMinistry of Finance(Department of Revenue)(Central Board of lndirect Taxes Customs) Room No. 16049, Kartvaya Bhavan-I,New Delhi, the 1Oth April, 2026 To,All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive)/Customs and Central TaxAll Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)/ Customs and Central taxAll Principal Director Generals/ Director Generals under CBIC. Subject: Procedure to handle export cargo orisinati

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FAQ :

The notification concerns the procedure for handling export cargo originating from SEZs that has been impacted by disruptions in maritime routes, such as the closure of the Strait of Hormuz.

Section 143AA of the Customs Act, 1962, is relevant to the procedure for handling this export cargo.

The procedure is necessary due to severe disruptions in maritime routes, including the closure of the Strait of Hormuz, which has caused diversions and returns of export cargo.

This notification specifically addresses export cargo that originally cleared at SEZs and is currently held at gateway ports due to the maritime route disruptions.

The Board has examined the matter and is providing a clarification on the procedure for handling export cargo originating from SEZs affected by maritime route disruptions.

Notification No : 19/2026-Customs
Source : https://taxinformation.cbic.gov.in/view-pdf/1003319/ENG/Circulars

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