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

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