In line with the announcement in the Budget Speech 2025-26 by the Union Minister for Finance and Corporate Affairs, on 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 user-friendly, the Central Board of Indirect Taxes and Customs (CBIC) has introduced several trade facilitative measures in Air cargo in particular and transhipment movement in general.

For logistical convenience or other business decisions, Logistics operators sometimes undertake movement of imported cargo during the customs clearance between Customs areas (Ports/Container Freight Stations/Inland Container Depots etc.) without payment of duty by following transhipment procedure under The Customs Act, 1962. Since old times, transhipment permit fee is required to be paid for every transhipment permit. Over a period of time, due to increase in volume of trade, including transhipped cargo, some experienced delay in the process. As a measure for ease of business, CBIC has examined this matter and with effect from 24^th April 2025, CBIC has decided to waive transhipment permit fee henceforth for all the transhipment movements. Changes to the Regulations has been issued vide Notification No. 30/2025-Cus (N.T) dated 24^th April 2025  in this regard.

Further, with increase in the volume of air cargo, need was felt by the trade for temporary removal of Unit Load Devices (ULD) outside Customs Area in certain cases of high-value or perishable cargo. Currently, the cargo is being off-loaded in the Air cargo Complexes from ULD before the clearance. As a first step towards streamlining Customs Protocols, and aligning with the international best practices for movement of Unit Load Devices (ULD) outside Customs Area, CBIC has stipulated simplified and harmonised procedure for temporary import of ULDs on the lines of procedure already stipulated for marine containers being handled through the seaports since 2005.

With this simplified procedure, ULDs/air containers could also be imported temporarily outside the Customs area on execution of a Continuity Bond by the air carriers/air console agents, who take responsibility to export back within the specified time period. Earlier, it required the importer of the goods to under the responsibility of exporting the ULDs/air containers back, in case of such temporary import. It is clarified that, the option of importer taking up the responsibility for re-export still exists, if he opts so.

It is further to inform that, the facility of ‘All-India National Transhipment Bond’ at air cargo complexes is operational since 2022.  This facility has been intended to avoid multiplicity of the bonds that are submitted by airlines at multiple Customs stations for transshipment of import cargo. In addition, Online filing of Transhipment application has also been enabled in ICEGATE, obviating the need for visiting Service Centre at the Air cargo.

Board Circular No. 15/2025-Customs dated 25^th April 2025 may be referred to, for more information.

Above measures are aimed easing of compliances and facilitating trade at Air cargo complexes. The Airlines, Console Agents or other stakeholders are encouraged to use the above facilities. 

Transhipment permit fee waiver streamlines transhipment and air cargo procedures, enabling simplified ULD movement under continuity bonds. CBIC waived the transhipment permit fee for all transhipment movements and prescribed a simplified procedure for temporary removal/import of Unit Load Devices outside Customs areas, allowing air carriers or console agents to undertake re-export responsibility by executing a Continuity Bond while preserving the importer's option. Existing facilities-All-India National Transhipment Bond at air cargo complexes and online transhipment filing through ICEGATE-are operational to reduce multiplicity of bonds and physical visits. Board Circular No. 15/2025-Customs provides further guidance.