The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 19/2026-Customs dated 10 April 2026 to facilitate handling of export cargo from SEZs affected by maritime disruptions. The circular allows cancellation of shipping bills, re-routing or return of cargo, and storage at bonded warehouses without re-transfer to SEZs. It emphasizes electronic processing to reduce delays and ensures coordination among stakeholders. The relaxations, aligned with earlier circulars, remain valid till 30 April 2026 to support trade continuity.
I am directed to refer to Circulars No. 09/2026-Customs dated 08.03.2026, No. 10/2026-Customs dated 10.03.2026, No. 12/2026-Customs dated 17.03.2026 and No. 15/2026-Customs dated 27.03.2026 issued by the Board in the context of severe disruption in maritime routes due to closure of the Strait of Hormuz, resulting in diversion/return of export cargo from international waters into Indian Waters. Representations have been received from the trade and field formations to prescribe a simplified and uniform procedure for handling of export cargo originating from SEZ and affected due to disruption in maritime routes.
The matter has been examined 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,
- On the request of exporter, cancellation of LEO/Shipping Bill shall be permitted by the originating SEZ. Based on such cancellation, Customs officer at the gateway port may allow movement of such cargo out of the port for return to the exporter or for re-routing, as appropriate, subject to compliance with the provisions of the Customs Act, 1962. There is no need to bring back the containers to the originating SEZ. Custodian at gateway port shall ensure proper accounting of such cargo.
- Such requests shall be processed expeditiously, in coordination with the concerned SEZ and gateway port, so as to mitigate congestion and facilitate trade. To streamline procedures and minimize delays, all communications and submissions may be carried out electronically through official email, with a copy marked to the concerned exporter and physical documentation be avoided to the extent possible.
- The SEZ originating export cargo which were loaded into vessels but have returned back to the gateway port due to return of vessels shall be handled as per the procedure mentioned in Circular No. 09/2026 dated 08 March 2026 and para 2(a) of Circular No. 12/2026-Customs dated 17 March 2026, as applicable.
- Permission for de-stuffing and storage of such cargo at the Customs Bonded Warehouse at the gateway port may be given. Re-routing of the cargo, if requested may be permitted subject to filing of shipping Bills and adherence to other existing legal provisions and procedures made thereunder.
The above facility along with relaxation timeline as indicated at para 10 of Circular No. 15/2026-Customs dated 27.03.2026 shall remain in force till 30.04.2026.
Difficulties, if any, in implementation of this Circular may be brought to the notice of the Board immediately.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003319/ENG/Circulars
