International Transshipment of FCL/LCL cargo from all Ports/Airports in view of disruption in maritime routes due to closure of the Strait of Hormuz under Section 143AA of the Customs Act, 1962
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....Lines/Shipping Agents, CFSs under the jurisdiction of Kolkata Customs, Port Commissionerate and members of the trade is invited to the Circular No. 15/2026 Customs dated 27.03.2026 issued by the Central Board of Indirect Taxes & Customs 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 transshipment of cargo. 2. In view of the ongoing disruption in maritime routes, and with a view to facilitating trade and mitigating logistical bottlenecks, the Board has clarified that international t....
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....space, adequate infrastructure and logistics support, and readiness to handle and supervise such transshipment cargo, iii. Upon receipt of such consent, the Nodal Officer of originating customs station shall ensure that the permission for international transshipment 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 transshipment cargo during the entire p....
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