The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Circular No. 36/2026-Customs dated 20 August 2026 prescribing facilitative measures for international cargo affected by disruption of maritime routes and uncertainties in the Gulf region.
The Circular has been issued in the context of the return/diversion of export and international cargo from international waters due to the closure of the Strait of Hormuz, and under the facilitative framework provided under Section 143AA of the Customs Act, 1962. It also refers to the earlier Circular No. 12/2026-Customs dated 17 March 2026, Circular No. 15/2026-Customs dated 27 March 2026 and Circular No. 25/2026-Customs dated 14 May 2026, issued in connection with the ongoing West Asia crisis.
The Board noted that representations have been received from trade and industry highlighting that operational challenges arising from disruption of maritime routes and uncertainties in the Gulf region continue to persist. These circumstances have necessitated continuation of the facilitative framework for transhipment of international cargo through Indian ports.
To facilitate uninterrupted international trade, CBIC has clarified that international transhipment of both Full Container Load (FCL) and Less than Container Load (LCL) cargo shall be permitted from all seaports and international airports, including cases involving transhipment through other Customs stations, subject to compliance with the Customs Act, 1962 and the rules made thereunder.
The Circular has also prescribed temporary measures for the transhipment of Liquid Bulk, Break Bulk and Solid/Dry Bulk international cargo. Jurisdictional Principal Commissioners/Commissioners of Customs may permit the temporary unloading, storage and transhipment of such cargo destined for foreign ports where vessels are compelled to divert to an Indian port owing to maritime security concerns, disruption of international shipping routes or other logistical exigencies.
Such cargo may be temporarily stored in Customs areas, bonded warehouses, bonded tanks, silos, yards or other approved storage facilities solely for the purpose of onward international transhipment or re-export.
Permissions may be granted on a case-to-case basis and will be subject to Customs supervision during discharge, ullage survey and quantity determination. The cargo will be required to remain under the custody of an approved custodian under Section 45 of the Customs Act, 1962, with proper inventory records, suitable bond or undertaking, testing of cargo and continued Customs control.
The Circular makes clear that such cargo shall not be cleared for home consumption or diverted into the Domestic Tariff Area.
For Solid/Dry Bulk Cargo, the same operational framework applicable to Break Bulk Cargo will apply, particularly in respect of weighment, quantity verification and safeguards against diversion. Repacking of bulk cargo, wherever operationally necessary, may also be permitted within the Customs area on a case-to-case basis under Customs supervision, subject to maintenance of proper accounts and compliance with applicable statutory provisions.
CBIC has further directed that the procedures prescribed under Circular No. 14/2007-Cus dated 16 March 2007, Circular No. 12/2026-Customs dated 17 March 2026 and Circular No. 15/2026-Customs dated 27 March 2026 for international transhipment of FCL/LCL cargo from ports and airports shall continue to be followed.
The designated Nodal Officer shall ensure that permissions for international transhipment are granted on priority by the jurisdictional Assistant/Deputy Commissioner of Customs, duly authorised by the jurisdictional Commissioner, after necessary verification.
For transhipment involving multiple Customs stations, the existing procedure under Circular No. 15/2026-Customs will continue to apply. The Nodal Officer at the originating Customs station will obtain prior consent through official email from the concerned transit or destination Customs station.
The transit or destination Customs station will convey its consent after verifying the availability of sufficient, safe and secure storage space, adequate infrastructure and logistics support, and its readiness to handle and supervise the transhipment cargo. Once such consent is received, permission for transhipment may be granted at the originating Customs station on priority. Movement of cargo will take place under appropriate Customs control, including sealing of containers wherever required.
The Custodian at the originating, transit and destination Customs stations will remain responsible for the safe custody, secure storage, proper handling and accounting of transhipment cargo throughout the period for which the cargo remains under their charge. Custodians are also required to maintain proper records, facilitate Customs supervision and immediately report any discrepancy, damage or irregularity in the cargo.
The provisions of Circular No. 36/2026-Customs shall remain in force up to 31 October 2026.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003338/ENG/Circulars
