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

Notice Date : 10 April 2026

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