Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, dated the 20th, August, 2026
Hall No. 16046, Kartavya Bhavan 1
To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of CGST & Customs
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of CGST & Customs
Subject: Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962– reg.
Madam/Sir,
Kind reference is invited to Circular No. 12/2026-Customs dated 17.03.2026, Circular No. 15/2026-Customs dated 27.03.2026 and subsequent Circular No. 25/2026-Customs dated 14.05.2026 issued under Section 143AA of the Customs Act, 1962 with regards to the ongoing West Asia crisis.
2. Representation has been received from the trade and industry highlighting that the operational challenges arising from disruption of maritime routes and uncertainties in the Gulf region continue to persist, necessitating continuation of the facilitative framework for transshipment of international cargo through Indian ports.
3. In order to facilitate the uninterrupted international trade it is clarified that international transshipment of both FCL and LCL cargo shall be permitted from all seaports and international airports, including cases involving transshipment through other Customs stations, subject to compliance with the provisions of the Customs Act, 1962, the rules made thereunder.
4. It has been decided that, the following measures shall temporarily be followed in case of transshipment of Liquid Bulk, Break Bulk and Solid/Dry Bulk international cargo:
(i) Jurisdictional Principal Commissioners/Commissioners of Customs may permit, temporary unloading, storage and transshipment of liquid bulk, break bulk and solid/dry bulk cargo destined for foreign ports which are compelled to divert to an Indian port due to maritime security concerns, disruption of international shipping routes, or other logistical exigencies, in Customs areas, bonded warehouses, bonded tanks, silos, yards or other approved storage facilities for the sole purpose of onward international transshipment or re-export.
Guest
Notification No : 6/2026-CustomsPublished in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1003338/ENG/Circulars