The circular addresses operational challenges due to maritime disruptions caused by the closure of the Strait of Hormuz, where cargo discharged at intermediate ports such as Sri Lanka, is brought back without reaching its destination. It mandates filing of a fresh Shipping Arrival Manifest (SAM), verification of container and seal integrity, and permits offloading without filing a Bill of Entry where seals are intact. Shipping Bills are to be cancelled through the EDI system, and ‘back to town’ procedures may be followed. In cases of tampered seals, 100% examination and re-import procedures apply.