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

Notice Date : 17 March 2026

Quick Summary

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 India
Ministry of Finance
Deparhnent 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 Tar
All 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.

Kind reference is invited to Circular No.09/2026-Customs dated 08.03.2026 issued bythe Board in the context of disruption in maritime routes due to the closure of the Strait of Hormuz and the consequential retum of export cargo from international waters to Indianports. Representations have been received from field formations regarding the procedure for transhipments and Back to Town (BTT) to be followed in all such cases where the vessel has landed at an Indian porl which is difl'erent from the original port of departure. Clarification has also been sought regarding the procedures to be followed in case of Intemational Transhipment to be followed at Indian port for such affected consignments.

Official copy of the circular has been attached

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.