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Circular No. 15/2025-Customs
F. No. 450/91/2024-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
*******
Room No. 229-A, North Block, New Delhi
Dated the 25th April, 2025
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax,
All Principal Commissioners/ Commissioners of Customs/Customs (Preventive),
All Principal Director Generals/Director Generals under CBIC.

Subject: Simplification of procedures related to Air Cargo Movement &
Transhipment -reg.
Madam/Sir,
The Hon’ble Finance Minister during Budget Speech 2025-26 has emphasized upon
facilitating upgradation of infrastructure and warehousing for air cargo including high value
perishable horticulture produce and streamlining the cargo screening and customs protocols
and making it further user-friendly. In this regard, the Central Board of Indirect Taxes and
Customs (CBIC) has already taken various steps for ease of doing business and simplification
of various procedures related to Customs, wherein, digitization of trade procedures,
strengthening of Risk Management System (RMS), enhancement of AEO Programme,
standardization of procedures across ports. These measures reflect in the National Time
Release Study (NTRS) in terms of reduction in time for clearance of imports and exports.
2. To further simplify and harmonise the procedure at Air cargo and relating
transhipment/movement, various suggestions received from trade on the above subject has
been examined and Board has decided as follows:
(a) To expedite the process and as a compliance reduction measure, the Transshipment
Permit fees of Rs. 20/- is being collected for every movement has been done away with,
by amending the Goods Imported (Conditions of Transshipment) Regulations, 1995.
(Notification No. 30/2025-Customs (N.T.) dated 24
th
April, 2025 refers).

(b) To cater to the growing need for movement of high-value or perishable nature of
goods in import/export, Board has decided to harmonise the procedure for movement
of Unit Load Devices (ULD) outside Customs Area, on the lines of procedure stipulated
for marine containers Circular no. 31/2005-Customs dated 25.07.2005, for temporary
import in terms of Notification No. 104/94-Customs by following the procedure as
given below:
i. The ULDs/air containers without any tracking devices or those along with
tracking devices already affixed on the container, be imported temporarily
outside the customs area on execution of a “Continuity Bond” by the air
carriers/air console agents.
ii. When the ULD is temporarily imported along with the tracking devices, the
Tracking devices or data loggers should be identifiable with Unique Identity
Numbers (UINs) and is to be recorded during import.
iii. Such tracking devices or data loggers may contain a battery and Bluetooth
technology for communications. Therefore, compliance to Aircraft and Airport
Physical Security Guidelines/Regulations of the Ministry of Civil Aviation
(BCAS) shall be required to be complied with.
iv. The responsibility for providing the proof of export of such ULDs along with
the tracking devices, if any within the time-period specified shall be of the
carriers viz. air carriers/air console agents.
v. It is reiterated that the exemption under Notification No.104/94-Cus does not
cover temporary import of tracking devices/data loggers not affixed to the
containers.
vi. It is clarified that, procedure of temporary import will continue to be governed
by the Board Circular No. 51/2020-Customs dated 20.11.2020, in cases where
the importer other than air carrier/air console agent, is undertaking temporary
import of durable container, either empty or laden, and taking it outside the
customs area as temporary import;
3. It is also to note that, for ease of compliance, “All-India National Transhipment Bond”
for imports was introduced in 2022. This was intended to avoid multiplicity of the bonds, that
are submitted by airlines at multiple Customs stations for transshipment of cargo. Similarly,
facility for transhipment requests at air cargo has also been enabled in ICEGATE, obviating
the need for visiting Service Centres at the Air cargo. Airlines, Console Agents or other Air-
transhippers are hereby encouraged to use the above facility.

4. Difficulties, if any in implementation of the Circular may be brought to the notice of the
Board.
Yours faithfully,

(Dhananjay Singh)
Under Secretary to the Government of India