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 India
Ministry 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 Tax
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)/ Customs and Central tax
All Principal Director Generals/ Director Generals under CBIC.

Subject: 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

Madam/Sir,

I am directed to refer to Circulars No. 09/2026-Customs dated 08.03.2026. No. 10/2026-Customs dated 10.03.2026 , No. 1212026-Customs dated 17.03.2026 and No. l5/2026-Customs dated 27.03.2026 issued by the Board in the context of severe disruption in maritime routes due to closureofthe Strait of Hormuz, resulting in diversion/retum of export cargo from intemational waters IndianWaters. Representations have been received from the trade and field formations to prescribe asimplified and uniform procedure for handling ofexport cargo originating from SEZ and affected dueto disruption in maritime routes.

2. The matter has been examkred by the Board. In case of export cargo, originally cleared at SEZs,which is presently lying at gateway ports on account of disruption in maritime routes, it is clarified that,

Official copy of the circular has been attached

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.