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
X X X X Extracts X X X X
X X X X Extracts X X X X
....t Taxes and Customs (CBIC). Reference is invited to the 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 to 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. 2. The following guidelines are hereby issued for the information of all concerned: (i) In view of the ongoing disruption in maritime routes and with a view to facilitate trade and mitigate logistical b....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... b) 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; c) Upon receipt of such consent, the Nodal Officer of originating customs station shall ensure that the permission for international transhipment may be granted at the originating station on priority basis; d) The movement of cargo to the transit/destination Customs station shall take place under appropriate Customs control (including sealing of containers, where required). (iv) The Custodian of the cargo at the originating, tr....


TaxTMI