On 8 March 2026, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 09/2026‑Customs, under the authority of Section 143AA of the Customs Act, 1962, to address the operational challenges faced by exporters due to ongoing disruptions in the Strait of Hormuz. The circular provides formal instructions to simplify customs procedures for cargo that has been forced to return to Indian ports or rerouted because of international maritime blockages.
The key objective of the circular is to minimize administrative delays and ensure continued flow of trade under exceptional circumstances. CBIC authorized Indian ports to accept returning export cargo without requiring new Bill of Entry filings in specific cases and allows verification of seals and shipping documentation against the original export declarations. The circular also clarifies that export incentives will not be processed for cargo that did not complete export, thereby maintaining compliance integrity while providing operational relief.
The circular is effective immediately upon issue on 8 March 2026, providing exporters and customs officials a clear procedural framework for handling disrupted shipments. Additionally, on 10 March 2026, CBIC emphasized operational readiness at Indian ports to implement these eased procedures and communicate guidance to field officers.
This measure ensures that exporters impacted by external maritime disruptions can maintain compliance with Indian customs regulations while avoiding unnecessary procedural delays. The circular demonstrates the Indian government’s proactive approach in balancing trade facilitation with regulatory oversight in response to international shipping challenges.
Kindly refer to the following Circular No. 09/2026-Customs:
https://sjexim.services/wp-content/uploads/2026/03/Circular-No-09-2026.pdf