Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962 - reg.

Last updated: 20 March 2026

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Due to the closure of the Strait of Hormuz, some export cargo has returned to Indian ports from international waters. This notification clarifies the procedures for handling these shipments, including transhipment and 'Back to Town' (BTT) processes. It addresses situations where the vessel lands at a different Indian port than originally intended.

Govemment of IndiaMinistry of FinanceDeparhnent of Revenue(Central Board of lndirect Taxes Customs) Hall No 14049, Kartarya Bhavan,New Delhi, dated the l7th March,2026 To,All Principal Chief Commissioner/ Chief Commissioner of Customs/ Customs (Preventive) /Customs and Central TarAll Principal Director GeneraV Director General under CBIC Subject: Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962 - reg. Madam/Sir.

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FAQ :

Export cargo is returning to Indian ports from international waters due to the closure of the Strait of Hormuz, which has disrupted maritime routes.

Section 143AA of the Customs Act, 1962, is relevant to the return of export cargo from international waters.

The notification clarifies procedures for transhipment and 'Back to Town' (BTT) for affected export cargo, especially when the vessel arrives at an Indian port different from the original port of departure.

The notification provides clarifications on the procedures to be followed for transhipment and 'Back to Town' (BTT) in cases where the vessel has landed at an Indian port that is different from the original port of departure.

Yes, clarification has been sought and is provided regarding the procedures for international transhipment at Indian ports for these affected consignments.