International Transhipment of FCL/LCL 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

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....l tax All Principal Director Generals/ Director Generals under CBIC. Madam/Sir, Subject: International Transhipment of FCL/LCL 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 pr....

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....FCL/LCL 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; ....

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....ons 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 sh....