To,
No. 450/23/2026-Cus-lV
Government of India
Ministry of Finance
(Department of Revenue)
Circular No. 15/2026-Customs
(Central Board of Indirect Taxes & Customs)
Room No. 16049, Kartvaya Bhavan-I,
New Delhi, the 27
th
March, 2026.
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive)/
Customs and Central Tax
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)/ Customs
and Central tax
All Principal Director Generals/ Director Generals under CBIC.
Madam/Sir,
Subject: International Transhipment of FCULCL cargo from all Ports/Airports, in
view of disruption in maritime routes due to closure of the Strait of Hormuz
Section 143AA of the Customs Act, 1962-reg.
I am directed to refer to Circulars No. 09/2026-Customs dated 08.03.2026, No.
10/2026-Customs dated 10.03.2026 and No. 12/2026-Customs dated 17.03.2026 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 Indian Waters.
Reference is also invited to Circular No. 14/2007-Customs dated 16.03.2007, which
prescribes the procedure for international transhipment of cargo. Representations have been
received from the trade and field formations seeking extension of the facility of international
transhipment to both Full Container Load (FCL) and Less than full Container Load (LCL) cargo
from all Customs stations, along with a simplified and uniform procedure for grant of approvals,
including in cases involving movement through other Customs stations.
2. The matter has been examined by the Board. In view of the ongoing disruption in maritime
routes and with a view to facilitate trade and mitigate logistical bottlenecks, it is clarified that
International transhipment of both FCL and LCL cargo shall be permitted from all seaports and
international airports, including cases involving transhipment through other Customs stations,
subject to compliance with the provisions of the Customs Act, 1962, the rules made
thereunder.
3. For the purpose of expeditious processing and supervision of requests for international
transhipment, each Customs Zone shall designate a Nodal Officer not below the rank of
Additional Commissioner or Joint Commissioner of Customs. The details of such Nodal Officer
(name, designation, email and contact number) shall be notified through Public Notice
immediately and publicised on the Commissionerate website.
4. The procedure prescribed in the Board Circulars No. 14/2007-Cus dated 16.03.2007 and
No. 12/2026-Customs dated 17.03.2026, for allowing International Transhipment of FCULCL
cargo from all Ports/Airports shall be duly followed. The Nodal Officer shall ensure that
permissions for international transhipment are granted by the jurisdictional Assistant/Deputy
Commissioner of Customs, duly authorised by the jurisdictional Commissioner, on priority
basis, after due verification.
5. Transhipment involving multiple Customs stations: In cases where the international
transhipment involves movement of cargo to another Customs station (port/airport) for onward
transhipment, the following procedure shall be followed:
(i) The Nodal Officer at the originating Customs station shall obtain prior consent through
official email from the Nodal Officer of the concerned transit/destination Customs station;
(ii) The Nodal Officer of the transit/destination station shall convey ·consent through official
email after verifying availability of sufficient, safe and secure storage space, adequate
infrastructure and logistics support, and readiness to handle and supervise such transhipment
cargo;
(iii) Upon receipt of such consent, the Nodal Officer of originating customs station shall ensure
that the permission for international transhipment permission may be granted at the originating
station on priority basis;
(iv) The movement of cargo to the transit/destination Customs station shall take place under
appropriate Customs control (including sealing of containers, where required).
6. The Custodian of the cargo at the originating, transit and destination Customs stations shall
be responsible for safe custody, secure storage, proper handling and accounting of
transhipment cargo during the entire period it remains under their charge. The Custodian shall
ensure compliance with all Customs instructions, maintain proper records, facilitate Customs
supervision, and immediately report any discrepancy, damage or irregularity noticed in the
transhipment cargo.
7. Further, it has been represented to the Board that certain cargo moving from Bangladesh
via Kolkata/Mumbai and presently lying at JNPT requires temporary facilitation for onward
movement through Mumbai Airport for international transhipment. The said matter is under
examination of the Board.
8. Representations have also been received from the trade regarding export cargo, originally
cleared at ICDs, which is presently lying at gateway ports on account of disruption in maritime
routes. In this regard, it is clarified that,-
(i) On the request of exporter, cancellation of LEO/Shipping Bill shall be permitted by the
originating ICD. 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 at originating ICD. Custodian at gateway port shall ensure
proper accounting of such cargo.
(ii) Such requests shall be processed expeditiously, in coordination with the concerned ICD
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.
9. Further, attention is also invited to the provision of SCMTR, 2018, which provide a
comprehensive framework for electronic filing and processing of cargo manifest and
transhipment operations. Implementation of SCMTR, 2018, has remained deferred mainly on
account of development and testing of requisite messages by stakeholders. All zones and DG
Systems should expedite operationalisation of SCMTR, 2018, which will greatly aid in such
emergent situations requiring supply chain resilience.
10. The above facility along with relaxation timeline as indicated at para 3 of Circular No.
12/2026-Customs dated 17.03.2026 shall remain in force till 15.04.2026.
11. Difficulties, if any, in implementation of this Circular may be brought to the notice of the
Board immediately.
Hindi version will follow.
Yours faithfully,
(Munesh Kumar Meena)
OSD, Cus-lV,
Customs Policy Wing
